Filing Relief for Natural Disasters Act

Floor Speech

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Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 517) to amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster, as amended.

The Clerk read the title of the bill.

The text of the bill is as follows: H.R. 517

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE.

This Act may be cited as the ``Filing Relief for Natural Disasters Act''. SEC. 2. MODIFICATION OF RULES FOR POSTPONING CERTAIN DEADLINES BY REASON OF DISASTER.

(a) Authority To Postpone Federal Tax Deadlines by Reason of State-Declared Disasters.--Section 7508A of the Internal Revenue Code of 1986 is amended by redesignating subsections (c), (d), and (e) as subsections (d), (e), and (f), respectively, and by inserting after subsection (b) the following new subsection:

``(c) Special Rule for State-Declared Disasters.--

``(1) In general.--The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia), apply the rules of subsections (a) and (b) to a qualified State declared disaster in the same manner as a disaster, fire, or action otherwise described in subsection (a).

``(2) Qualified state declared disaster.--For purposes of this section, the term `qualified State declared disaster' means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high water, winddriven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the State, which in the determination of the Governor of such State (or the Mayor, in the case of the District of Columbia) causes damage of sufficient severity and magnitude to warrant the application of the rules of this section.

``(3) State.--For purposes of this section, the term `State' includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.''.

(b) Mandatory Extensions Extended to 120 Days.--Section 7508A(e) of such Code, as redesignated by subsection (a), is amended--

(1) by striking ``60 days'' in paragraph (1)(B) thereof and inserting ``120 days'',

(2) by striking ``60-day'' in paragraph (6) thereof and inserting ``120-day'', and

(3) by striking ``60-day'' in the heading and inserting ``120-day''.

(c) Effective Date.--The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.

Mr. Speaker, I rise today in support of the Filing Relief for Natural Disasters Act, introduced by Ways and Means Committee members Representatives Kustoff and Chu.

For too many Americans, help from the Federal Government after a natural disaster can take too much time to arrive. This bipartisan bill authorizes the Treasury Department, in consultation with FEMA, to postpone tax filing deadlines for Americans living in State-declared disaster areas just as they do for federally declared disasters.

If a State moves faster in declaring an emergency, the Treasury Department can more quickly respond when it comes to an individual's tax obligations. This legislation will help disaster victims receive desperately needed tax relief sooner rather than later.

Additionally, this legislation doubles the current mandatory tax filing extension following a federally declared disaster declaration from 60 to 120 days.

For most people recovering from a disaster, taxes fall lower on their to-do list than more immediate needs like finding shelter, food, and caring for loved ones. By extending this deadline, we are providing families the breathing room and additional time to get their lives back together.

President Trump was elected on the promise of finally making the government work better for working people. All Americans, but especially Americans recovering from a natural disaster, deserve easier tax filing. With tax day in just a few days, we must look for commonsense, bipartisan ways to make filing and paying taxes less of a hassle.

I thank both sponsors of this legislation for leading on this issue on behalf of the people they represent and all Americans.

Everyone knows the Washington bureaucracy doesn't always move quickly, even when Americans are crying out for help after a natural disaster.

This bill allows for the postponing of tax filing deadlines for Americans living in a State-declared disaster area that has yet to receive a Federal disaster declaration.

This bipartisan effort will help those Americans still reeling from a devastating event. After all, they should be focused on restoring their lives and livelihoods first and foremost.

If Washington is slower than a State government to respond, that is not a good enough reason to deny Americans the help they need. This legislation will lighten the load carried by families affected by a natural disaster.

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Mr. SMITH of Missouri. Mr. Speaker, on that I demand the yeas and nays.

The yeas and nays were ordered.

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