Filing Relief for Natural Disasters Act

I 118TH CONGRESS 1ST SESSION H. R. 3861 To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster. IN THE HOUSE OF REPRESENTATIVES JUNE 6, 2023 Mr. KUSTOFF (for himself and Ms. CHU) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Filing Relief for Nat- 4 ural Disasters Act’’. 5 SEC. 2. MODIFICATION OF RULES FOR POSTPONING CER- 6 TAIN DEADLINES BY REASON OF DISASTER. 7 (a) AUTHORITY TO POSTPONE FEDERAL TAX DEAD- 8 LINES BY REASON OF STATE-DECLARED DISASTERS.— 9 Section 7508A of the Internal Revenue Code of 1986 is 10 VerDate Sep 11 2014 00:16 Jun 27, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3861.IH H3861 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 3861 IH amended by redesignating subsections (c), (d), and (e) as 1 subsections (d), (e), and (f), respectively, and by inserting 2 after subsection (b) the following new subsection: 3 ‘‘(c) SPECIAL RULE FOR STATE-DECLARED DISAS- 4 TERS.— 5 ‘‘(1) IN GENERAL.—Upon the written request 6 of the Governor of a State (or the Mayor, in the 7 case of the District of Columbia) in which an emer- 8 gency or disaster has been declared under State law, 9 subsection (a) shall apply to such State-declared 10 emergency or disaster in the same manner as such 11 subsections apply to federally declared disasters. 12 ‘‘(2) STATE.—For purposes of this section, the 13 term ‘State’ includes the District of Columbia, the 14 Commonwealth of Puerto Rico, the Virgin Islands, 15 Guam, American Samoa, and the Commonwealth of 16 the Northern Mariana Islands.’’. 17 (b) MANDATORY EXTENSIONS EXTENDED TO 120 18 DAYS.—Section 7508A(e) of such Code, as redesignated 19 by subsection (a), is amended— 20 (1) by striking ‘‘60 days’’ in paragraph (1)(B) 21 and inserting ‘‘120 days’’, 22 (2) by striking ‘‘60-day’’ in paragraph (6) and 23 inserting ‘‘120-day’’, and 24 VerDate Sep 11 2014 00:16 Jun 27, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3861.IH H3861 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 3861 IH (3) by striking ‘‘60-DAY’’ in the heading and in- 1 serting ‘‘120-DAY’’. 2 (c) EFFECTIVE DATE.—The amendments made by 3 this section shall apply to declarations made after the date 4 of the enactment of this Act. 5 Æ VerDate Sep 11 2014 00:16 Jun 27, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H3861.IH H3861 kjohnson on DSK79L0C42PROD with BILLS