,,ii  #aahth ,,congress  #ast ,session  
,s4 #ahae  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #f1      
#bjbc,ms4 ,cortez ,masto 7for herself1  
,mrs4 ,blackburn1 ,mr4 ,kennedy1 and    
,mr4 ,van ,hollen7 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 modify the   
rules for postponing certain deadlines  
by reason of disaster4  #a4 ,short title
 ,this ,act may be cited as the ,filing 
,relief for ,natural ,disasters ,act4   
#b4 ,modification of rules for          
postponing certain deadlines by reason  
of disaster  7a7 ,authority ,to postpone
 ,federal tax deadlines by reason of    
,state-,declared disasters ,section     
#gejh;,a of the ,internal ,revenue ,code
 of #aihf is amended by redesignating   
subsections 7c71 7d71 and 7e7 as        
subsections 7d71 7e71 and 7f71          
respectively1 and by inserting after    
subsection 7b7 the following new        

subsection3  7c7 ,special rule for      
,state-,declared disasters  7#a7 ,in    
general ,upon the written 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 subsection     
applies 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    
,mandatory extensions extended to #abj  
days ,section #gejh;,a7e7 of such ,code1
 as redesignated by subsection 7a71 is  
amended-- 7#a7 by striking #fj days in  
paragraph 7#a77;,b7 thereof and         
inserting #abj days1  7#b7 by striking  
#fj-;day in paragraph 7#f7 thereof and  

inserting #abj-;day1 and  7#c7 by       
striking #fj-;day in the heading and    
inserting #abj-;day4  7c7 ,effective    
date ,the amendments made by this       
section shall apply to declarations made
 after the date of the enactment of this
 ,act4