Filing Relief for Natural Disasters Act

The Filing Relief for Natural Disasters Act allows states and territories (including Puerto Rico, U.S. territories, and Washington D.C.) to request federal tax filing extensions for disasters declared under state law, not just federally declared disasters. It extends the maximum deadline extension period from 60 days to 120 days for both state and federal disaster declarations. This directly affects taxpayers in disaster-affected areas by providing more time to file returns and pay taxes without penalties. The IRS must implement these changes for any disaster declared after the bill’s enactment.