,,ii  #aaith ,,congress  #ast ,session  
,s4 #acb  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,january #af1       
#bjbe,ms4 ,cortez ,masto 7for herself1  
,mr4 ,kennedy1 ,mrs4 ,blackburn1 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 ,the ,secretary may1 upon the   
written request of the ,governor of a   
,state 7or the ,mayor1 in the case of   
the ,district of ,columbia71 apply the  
rules of subsection 7a7 to a qualified  
,state declared disaster in the same    
manner as a disaster1 fire1 or action   
otherwise described in subsection 7a74  
7#b7 ,qualified ,state declared disaster
 ,for purposes of this section1 the term
 qualified ,state declared disaster     
means1 with respect to any ,state1 any  
natural catastrophe 7including any      
hurricane1 tornado1 storm1 high water1  
winddriven water1 tidal wave1 tsunami1  
earthquake1 volcanic eruption1          
landslide1 mudslide1 snowstorm1 or      
drought71 or1 regardless of cause1 any  
fire1 flood1 or explosion1 in any part  
of the ,state1 which in the             
determination of the ,governor of such  
,state 7or the ,mayor1 in the case of   
the ,district of ,columbia7 causes      

damage of sufficient severity and       
magnitude to warrant the application of 
the rules of this section4  7#c7 ,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