WASHINGTON, D.C. – U.S. Senator Marsha Blackburn (R-Tenn.) introduced bipartisan legislation with Senators Catherine Cortez Masto (D-Nev.), John Kennedy (R-La.), and Chris Van Hollen (D-Md.) to provide relief for impacted taxpayers in states that have issued state-level disaster declarations. Currently, the IRS has the authority to postpone filing deadlines in the event of a presidentially-declared federal disaster, but this does not extend to state-level emergencies.

Companion legislation is being introduced in the U.S. House of Representatives by Representatives Judy Chu (D-Calif.) and David Kustoff (R-Tenn.).

Tennesseans are frequently the victims of natural disasters including severe storms, tornadoes, earthquakes, and wildfires. Senator Blackburn’s legislation would ensure that even if the federal government does not declare a major disaster or state of emergency, Tennesseans will still be eligible for tax relief. 

“Many Tennesseans lose their livelihoods when a natural disaster hits, and it is essential that they are eligible to receive tax relief from the federal government even in the absence of a major disaster or state of emergency declaration,” said Senator Blackburn. “The Filing Relief for Natural Disasters Act would ensure that when extreme weather or natural disasters strike Tennessee, the governor can extend tax relief to those who have been affected.”  

“While I’m glad the administration heeded my call and issued a federal disaster declaration for Nevada counties impacted by severe flooding, too many communities harmed by natural disasters each year miss out on the critical tax relief that comes with federal recognition,” said Senator Cortez Masto. “My bipartisan bill will fix this problem and support more Nevada taxpayers experiencing extreme weather and wildfires.”

Background:

The Filing Relief for Natural Disasters Act would allow the governor of a state or territory to extend a federal tax filing deadline in the event of a state-declared emergency or disaster, which happens automatically for federally-declared disasters. Extending this authority to states gives them the ability to provide relief independent of the federal government’s involvement in an emergency or natural disaster. The legislation expands the mandatory federal filing extension from 60 days to 120 days.

In 2022, Blackburn led the Tennessee delegation in requesting Biden approve Governor Lee’s request for a Major Disaster Declaration following storm damage and wildfire in Sevier County. This past April, Blackburn led a bipartisan letter urging President Biden to approve Governor Lee’s request for a Major Disaster Declaration after severe thunderstorms and tornadoes impacted the state.

The bill text can be found here.