118th Congress · HOUSE BILLBILL

H.R. 3861Filing Relief for Natural Disasters Act

To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

Taxation
Introduced Jun 6, 2023
Last action Jun 6, 2023
Pipeline · Bill → Law
Step 1
Introduced
Jun 6, 2023
Step 2
Referred
Jun 6, 2023
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill authorizes the Internal Revenue Service to postpone federal tax filing deadlines upon the written request of a governor of a state in which an emergency or disaster has been declared. The bill also extends current mandatory extensions from 60 to 120 days. For purposes of this bill, a state includes the District of Columbia, the Commonwealth of Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.

Provisions · 2 sectionsIntroduced in House
Timeline · 2 actions
Jun 6, 2023
Introduced in House
Jun 6, 2023
Referred to the House Committee on Ways and Means.