Filing Relief for Natural Disasters Act (IRS Deadline Postponement)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2025-09-09 — Federal Disaster Tax Relief Act of 2025: cross-connection with federal-disaster-tax-relief-act-2025: Companion disaster-relief tax measures in the 119th Congress addressing taxpayers in federally-declared disaster areas. (novelty: 2)
- 2025-12-26 — Disaster Related Extension of Deadlines Act: cross-connection with disaster-related-extension-deadlines-act: Both address IRS deadline postponements for federally declared disasters; the Filing Relief bill governs when postponements are triggered, while this Act ensures those postponements count as extensions for the refund lookback and notice-timing rules. (novelty: 2)
- 2026-04-28 — Doug LaMalfa Federal Disaster Tax Relief Certainty Act: cross-connection with disaster-casualty-loss-deduction-extension: Both provide federal tax accommodations for disaster-affected taxpayers — the LaMalfa Act on the substantive deduction/exclusion side and the Filing Relief Act on the procedural deadline-postponement side. (novelty: 2)
- 2025-07-24 — Filing Relief for Natural Disasters Act: Enacted as Public Law 119-29 (HR517, 119th Congress): authorizes the IRS to postpone federal tax deadlines for taxpayers affected by qualified state-declared disasters upon a governor’s written request, and extends the automatic tax-deadline extension for certain disaster-affected taxpayers from 60 to 120 days. (novelty: 3)