A Democratic bill with 3 Republican cosponsors · See all 4 cosponsors
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The "Filing Relief for Natural Disasters Act" seeks to amend the Internal Revenue Code of 1986. It focuses on modifying the rules for postponing certain federal tax deadlines due to disasters. The bill introduces a special rule allowing the Secretary to apply postponement rules to qualified state-declared disasters upon the written request of a Governor or Mayor. It also increases the length of certain mandatory extensions. These changes apply to declarations made after the act is enacted.
Yes· 3 of 6
- Scored +3
Does this improve help for people hit by a disaster?
The bill enhances disaster relief by allowing state-declared disasters to trigger federal tax deadline postponements.
- Scored +2
Would households on low incomes be better off under this?
Extending tax deadlines provides more time for low-income individuals to manage their finances after a natural catastrophe.
- Scored +2
Would middle-income households be better off under this?
The bill provides increased flexibility for middle-income families to meet tax obligations following a disaster.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Increased relief time for those affected by disasters: The bill changes the duration of mandatory extensions from 60 days to 120 days (Section 2, subsection b). This provides more time for individuals facing tax deadlines during a disaster.
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Broader authority for disaster relief: The Secretary may now apply postponement rules to a "qualified State declared disaster" following a written request from a Governor or Mayor (Section 2, subsection a). This includes various natural catastrophes like hurricanes, tornadoes, earthquakes, and fires that cause sufficient damage (Section 2, subsection a, paragraph 2).
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Inclusion of various jurisdictions: The definition of "State" used for these disaster rules includes the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands (Section 2, subsection a, paragraph 3).
Potential Negative Impacts for People
- No specific negative impacts are explicitly detailed in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — Extending tax deadlines provides more time for low-income individuals to manage their finances after a natural catastrophe. Would middle-income households be better off under this? — The bill provides increased flexibility for middle-income families to meet tax obligations following a disaster. Would people in cities be better off under this? — The bill allows mayors in the District of Columbia to request tax deadline postponements for local disasters.
- Environment Energy And Infrastructure
- Does this improve help for people hit by a disaster? — The bill enhances disaster relief by allowing state-declared disasters to trigger federal tax deadline postponements.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill provides administrative relief by extending the time available to meet tax deadlines following a disaster.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — The bill offers temporary financial breathing room for disaster victims by extending tax filing and payment postponement periods.
- 4/2/2025
- 1 Cosponsor added.
- 1/16/2025
- Read twice and referred to the Committee on Finance.
- 3 Cosponsors added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Marsha BlackburnRepublican · Tennessee
John HoevenRepublican · North Dakota
John KennedyRepublican · Louisiana
Chris Van HollenDemocrat · Maryland