Senate bill · S. 132 (119th Congress)
Filing Relief for Natural Disasters Act
U.S. Senate
Sponsor: Catherine Cortez Masto (U.S. Senator for Nevada, Democratic)
Following needs an Agora account. You will sign in first, then come back to this page.
From Congress.gov and official rosters. This record was last updated Jul 30, 2026. About our data
Summary
Filing Relief for Natural Disasters Act 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 qualified state declared disaster upon written request by the state’s governor (or the District of Columbia mayor). Under the bill, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. The bill 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 60-day 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 bill increases to 120 days the automatic extension of federal tax deadlines for these taxpayers.
Summary from the Congressional Research Service. How we handle summaries
Where it stands
Assigned to a committee for review.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
Senate Committee on Finance · U.S. Senate
Your position on this bill
Choose the position closest to yours. You'll sign in or create an account to save it.
Cosponsors
4
Cosponsors listed on Congress.gov, shown A to Z.
- Republican3
- Democratic1
This bill has cosponsors from more than one party.
Shown in neutral colors by design; Agora is non-partisan.
Related bills
As identified by Congress.gov.
Full history
- Apr 2, 2025
Introduced
Introduced in U.S. Senate
U.S. Senate
- Jan 16, 2025
Introduced
Introduced in Senate
U.S. Senate
- Jan 16, 2025
In committee
Read twice and referred to the Committee on Finance.
U.S. Senate
- Jan 16, 2025
Referred to committee
Read twice and referred to the Committee on Finance.
- Jan 16, 2025
Referred to committee
Read twice and referred to the Committee on Finance.
Show full history (1 earlier event)Show less history
- Jan 16, 2025
Referred to committee
Read twice and referred to the Committee on Finance.
Read the record
- Read on Congress.gov (opens in a new tab) The official record on Congress.gov.