Passage of this bipartisan legislation comes as Texas and states across the U.S. experience devastating flooding. In Nevada, wildfires have already burned over 60,000 acres this year.
Washington D.C. – Today, U.S. Senators Catherine Cortez Masto (D-Nev), John Kennedy (R-La.), Chris Van Hollen (D-Md), and Marsha Blackburn (R-Tenn.) passed their bipartisan bill to provide relief for impacted taxpayers in states that have issued state-level disaster declarations. The Filing Relief for Natural Disasters Act allows the IRS to postpone filing deadlines for taxpayers affected by state declared natural disasters, instead of only presidentially declared federal disasters. The legislation passed the House earlier this year and now heads to President Trump’s desk to be signed into law.
Each year, states across the country declare emergencies for events like floods and wildfires. Currently, 21 counties in Texas are under a state-level disaster declaration, but only one county has received a federal disaster declaration. Since January of 2024, the state of Nevada has also issued numerous county disaster declarations following wildfires. But, under current law, families impacted by floods and fires in areas with a state-level disaster declaration are not eligible for any tax relief because the disaster was not also declared by the President of the United States. Cortez Masto’s legislation will change that, ensuring that everyone impacted by fires, floods, and storms gets the tax relief they need.
“A natural disaster is devastating for anyone. Impacted taxpayers should not have to worry about whether their state’s natural disaster has been recognized by the President for them to receive the support they deserve,” said Senator Cortez Masto. “This bipartisan legislation will ensure that anyone impacted by state-level emergencies can have some peace of mind when filling their taxes.”
The Filing Relief for Natural Disasters Act would now allow a governor of a state or territory to request the IRS extend federal tax filing deadlines in the event of a state declared emergency or disaster. The legislation would also expand the mandatory federal filing extensions from 60 to 120 days.
This bill is just a piece of Senator Cortez Masto’s efforts to ensuring Nevadans have access to resources in the face of natural disasters. Cortez Masto has worked to deliver funding to help improve the resiliency of state infrastructure and has led legislation protect electric grids at military bases and rural water utilities from the effects of extreme weather. She also secured key provisions in the Bipartisan Infrastructure Law which provided billions to fund wildfire prevention efforts in Nevada.
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