S 132 · 119th CongressIn Committeecongress.gov ↗
What this bill does
AI plain-language summaryThis bill allows state governors to ask the IRS to push back federal tax deadlines for people affected by state-declared natural disasters, such as fires, floods, or explosions. Right now, the IRS can only do this for federally declared disasters. The bill also doubles the automatic extension of tax deadlines from 60 days to 120 days for certain people, including relief workers, disaster victims, and those whose homes, businesses, or tax records are in a disaster area. The bill covers all U.S. states as well as the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
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