This bill became law on 2025-07-24 as Public Law No. 119-29.
The summary below describes the bill at the version we last reviewed; the enacted text may differ.
YourVoice.Now Summary
Your MoneyState-declared disasters can now delay your federal tax deadlines — and the automatic extension doubles to 120 days.
Your Money
Before, only a federal disaster could delay your tax deadlines. Now a state-declared one counts too, if your governor asks the IRS and it agrees.
Some people hit by a disaster already get extra time on federal tax deadlines without asking for it. That automatic window doubles from 60 days to 120 days.
More about this bill
If a disaster hits your state, you may now get more time to file and pay federal taxes. Before this law, that extra time came only after a federal disaster declaration. Now your governor can ask the IRS for it, based on a state disaster declaration. You do not apply yourself. The IRS decides after checking with FEMA, so relief is not guaranteed. Governors in Puerto Rico, Guam, the U.S. Virgin Islands, American Samoa, and the Northern Mariana Islands can ask too. So can the mayor of Washington, D.C. The law also doubles an automatic extension that some disaster-hit taxpayers get without asking. It goes from 60 days to 120 days. The change took effect on July 24, 2025. It covers disaster declarations made after that date.
Congressional Summary
Filing Relief for Natural Disasters Act This act authorizes the Internal Revenue Service (IRS) to postpone federal tax deadlines for taxpayers affected by a qualified state declared disaster, upon written request by the state governor. The act also increases the automatic extension of federal tax deadlines for certain taxpayers. Under current law, the IRS may postpone federal tax deadlines for taxpayers affected by a federally declared disaster, including (but not limited to) deadlines for (1) filing federal tax returns, (2) paying federal taxes, (3) making retirement plan contributions, and (4) tax assessments and collections. The act authorizes the IRS to postpone such federal tax deadlines for taxpayers affected by a qualified state declared disaster upon written request by the state’s governor (or the District of Columbia mayor). Under the act, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. The act defines qualified state declared disaster as any natural catastrophe, fire, flood, or explosion that causes damage of sufficient severity and magnitude to warrant a request to postpone such federal tax deadlines. Further, under current law, an automatic extension of such federal tax deadlines applies to certain relief workers, individuals killed or injured as a result of a federally declared disaster, and taxpayers whose principal residence, business, or tax records are located in a federally declared disaster area. The act increases the automatic extension of federal tax deadlines for these taxpayers to 120 days (from 60 days).
Legislative Subjects
Details
- Congress
- 119th
- Chamber
- House
- Status
- summarized
- Action
- Public Law
- Action Date
- 2025-07-24
- Date Added
- 2026-06-19
- Source
- Congress.gov →
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