,,ii  #aafth ,,congress  #ast ,session  
,s4 #afgg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #bc       
7legislative day1 ,may #bb71 #bjai,mr4  
,perdue 7for himself and ,ms4 ,cortez   
,masto7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to provide authority to postpone  
certain deadlines by reason of ,state   
declared disasters or emergencies4  #a4 
,short title ,this ,act may be cited as 
the ,filing ,relief for ,natural        
,disasters ,act4  #b4 ,authority to     
postpone ,federal tax deadlines by      
reason of ,state-declared disasters  7a7
 ,in general ,section #gejh;,a of the   
,internal ,revenue ,code of #aihf is    
amended by redesignating subsection 7c7 
as subsection 7d7 and by inserting after
 subsection 7b7 the following new       
subsection3  7c7 ,special rule for      
,state-,declared disasters  7#a7 ,in    
general ,upon the request of the        

,governor of a ,state 7or the ,mayor1 in
 the case of the ,district of ,columbia7
 in which an emergency or disaster has  
been declared under ,state law1         
subsection 7a7 shall apply to such      
,state-declared emergency or disaster in
 the same manner as such subsections    
apply to federally declared disasters4  
7#b7 ,state ,for purposes of this       
section1 the term ,state includes the   
,district of ,columbia1 the             
,commonwealth of ,puerto ,rico1 the     
,virgin ,islands1 ,guam1 ,american      
,samoa1 and the ,commonwealth of the    
,northern ,mariana ,islands4  4  7b7    
,effective date ,the amendments made by 
this section shall apply to declarations
 made after the date of the enactment of
 this ,act4