S. 132: Filing Relief for Natural Disasters Act
A Senate bill (S.) in the 119th U.S. Congress.
Overview
| Congress | 119th U.S. Congress (2025–2026) |
|---|---|
| Type | Senate bill (S.) |
| Originating chamber | Senate |
| Introduced | 2025-01-16 |
| Sponsor | Sen. Cortez Masto, Catherine [D-NV] |
| Policy area | Taxation |
| Cosponsors | 4 |
| Latest action | 2025-01-16 — Read twice and referred to the Committee on Finance. |
| Last updated | 2026-06-09 |
Summary
Official summary (Introduced in Senate, 2025-01-16):
Filing Relief for Natural Disasters Act
This bill authorizes the Internal Revenue Service (IRS) to postpone federal tax deadlines for taxpayers affected by a qualified state declared disaster, upon written request by the state governor. The bill also increases the automatic extension of federal tax deadlines for certain taxpayers.
Under current law, the IRS may postpone federal tax deadlines for taxpayers affected by a federally declared disaster, including (but not limited to) deadlines for (1) filing federal tax returns, (2) paying federal taxes, (3) making retirement plan contributions, and (4) tax assessments and collections.
The bill authorizes the IRS to postpone such federal tax deadlines for taxpayers affected by a qualified state declared disaster upon written request by the state’s governor (or the District of Columbia mayor). Under the bill, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
The bill defines qualified state declared disaster as any natural catastrophe, fire, flood, or explosion that causes damage of sufficient severity and magnitude to warrant a request to postpone such federal tax deadlines.
Further, under current law, an automatic 60-day extension of such federal tax deadlines applies to certain relief workers, individuals killed or injured as a result of a federally declared disaster, and taxpayers whose principal residence, business, or tax records are located in a federally declared disaster area.
The bill increases to 120 days the automatic extension of federal tax deadlines for these taxpayers.
Cosponsors (4)
| Name | Party / state |
|---|---|
| John Kennedy | R LA (original cosponsor) 2025-01-16 |
| Marsha Blackburn | R TN (original cosponsor) 2025-01-16 |
| Chris Van Hollen | D MD (original cosponsor) 2025-01-16 |
| John Hoeven | R ND 2025-04-02 |
Full text & official record
The official bill text, section-by-section summary, amendments, committee reports, and the complete legislative timeline for S. 132 are published by Congress on congress.gov.
Frequently asked questions
What is S. 132?
S. 132 is a Senate bill (S.) introduced in the 119th U.S. Congress, originating in the Senate. Official title: Filing Relief for Natural Disasters Act.
Where can I read the full bill text?
The full text, cosponsors, amendments, and legislative status for S. 132 are available on congress.gov.
Bill data: congress.gov API (official congressional records).