U.S. Senators Marsha Blackburn (R-Tenn.) and Catherine Cortez Masto (D-Nev.) have announced the Senate’s approval of their bipartisan bill aimed at providing relief for taxpayers affected by state-level natural disasters. The Filing Relief for Natural Disasters Act seeks to allow the Internal Revenue Service (IRS) to postpone filing deadlines for those impacted by disasters declared at the state level, not just those recognized federally.
Currently, families affected by events like floods and fires in areas with only state-level disaster declarations do not qualify for tax relief unless there is also a federal declaration. Senator Blackburn highlighted that this legislation aims to change that scenario, ensuring all affected individuals receive necessary tax relief.
“When a disaster like Hurricane Helene hits, the last thing Tennesseans should have to worry about is meeting a tax-filing deadline,” said Senator Blackburn. “The Filing Relief for Natural Disasters Act empowers the governor to extend tax deadlines, giving Tennesseans the flexibility to focus on disaster recovery and I’m thrilled it’s headed to President Trump’s desk.”
Senator Cortez Masto emphasized the importance of supporting taxpayers during natural disasters: “A natural disaster is devastating for anyone. Impacted taxpayers should not have to worry about whether their state’s natural disaster has been recognized by the President for them to receive the support they deserve,” she stated.
The proposed act allows governors or territory leaders to extend federal tax filing deadlines in cases of state-declared emergencies or disasters. This extension authority would provide states with more autonomy in managing disaster responses without needing federal involvement.
Additionally, the legislation proposes extending mandatory federal filing extensions from 60 days to 120 days.
Representatives David Kustoff (R-Tenn.) and Judy Chu (D-Calif.) introduced similar legislation in the U.S. House of Representatives, which also received approval earlier this year.
