119th Congress · SENATE BILLINCORPORATED

S. 132Filing Relief for Natural Disasters Act

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

Taxation
Introduced Jan 16, 2025
Last action Jan 16, 2025
Pipeline · Bill → Law
Step 1
Introduced
Jan 16, 2025
Step 2
Referred
Jan 16, 2025
Finance
Step 3
Committee
Step 4
Senate
Step 5
House floor
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill 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 bill 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 bill authorizes the IRS to postpone such federal tax deadlines for taxpayers affected by a quali...

Provisions · 2 sectionsIntroduced in Senate
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Similar Bills · 1 matches
BillText overlapStatus
H.R. 517Filing Relief for Natural Disasters Act
19%
ENACTED
Timeline · 2 actions
Jan 16, 2025
Introduced in Senate
Jan 16, 2025
Read twice and referred to the Committee on Finance.