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Blackburn, Cortez Masto Bipartisan Bill to Help Americans Recover from Natural Disasters Passes Senate

July 14, 2025

WASHINGTON, D.C. – U.S. Senators Marsha Blackburn (R-Tenn.) and Catherine Cortez Masto (D-Nev.) released the following statements after their bipartisan bill to provide relief for impacted taxpayers in states that have issued state-level disaster declarations passed the Senate. The Filing Relief for Natural Disasters Act would allow the Internal Revenue Service (IRS) to postpone filing deadlines for taxpayers affected by state-declared natural disasters, instead of only presidentially-declared federal disasters. The legislation passed the House earlier this year and now heads to President Trump’s desk to be signed into law. It is also co-sponsored by Senators John Kennedy (R-La.) and Chris Van Hollen (D-Md.). 

Under current law, families impacted by floods and fires in areas with a state-level disaster declaration are not eligible for any tax relief because the disaster was not also declared by the President of the United States. Senator Blackburn’s legislation will change that, ensuring that everyone impacted by fires, floods, and storms gets the tax relief they need.

“When a disaster like Hurricane Helene hits, the last thing Tennesseans should have to worry about is meeting a tax-filing deadline,” said Senator Blackburn. “The Filing Relief for Natural Disasters Act empowers the governor to extend tax deadlines, giving Tennesseans the flexibility to focus on disaster recovery and I’m thrilled it’s headed to President Trump’s desk.” 

“A natural disaster is devastating for anyone. Impacted taxpayers should not have to worry about whether their state’s natural disaster has been recognized by the President for them to receive the support they deserve,” said Senator Cortez Masto. “This bipartisan legislation will ensure that anyone impacted by state-level emergencies can have some peace of mind when filling their taxes.”

THE FILING RELIEF FOR NATURAL DISASTERS ACT

  • 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 would also expand the mandatory federal filing extension from 60 days to 120 days.

  • Representatives David Kustoff (R-Tenn.) and Judy Chu (D-Calif.) introduced companion legislation in the U.S. House of Representatives, which also passed.