[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"current-user-roles":3,"user-subscription":3,"bill:119-s-132":4},null,{"bill":5,"indexable":164,"summaries":165,"cosponsors":171,"cosponsorSlugs":190,"actions":195,"amendments":206,"amendmentSponsorSlugs":207,"linkages":208,"sponsorSlug":209},{"statusDate":6,"sponsor":7,"cboCostEstimates":14,"originChamber":15,"congress":16,"isByRequest":17,"title":18,"createdAt":19,"committeeReports":20,"cosponsorCount":21,"onBehalfOfSponsor":3,"adminOverride":3,"amendmentCount":22,"actionCount":23,"popularTitle":3,"laws":3,"billType":24,"introducedDate":6,"congressGovUrl":25,"constitutionalAuthority":3,"policyArea":26,"deletedAt":3,"latestAction":27,"billNumber":29,"cosponsorCountIncludingWithdrawn":21,"status":30,"keyMilestoneCount":31,"subjects":32,"policyAreaLower":39,"updateDate":40,"shortTitle":18,"officialTitle":41,"committees":42,"committeeCodes":52,"updatedAt":53,"searchTokens":54},"2025-01-16",{"firstName":8,"lastName":9,"fullName":10,"state":11,"party":12,"bioguideId":13},"Catherine","Cortez Masto","Sen. Cortez Masto, Catherine [D-NV]","NV","D","C001113",[],"Senate",119,false,"Filing Relief for Natural Disasters Act","2026-05-10T15:55:45.207Z",[],4,0,2,"s","https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fsenate-bill\u002F132","Taxation",{"date":6,"text":28},"Read twice and referred to the Committee on Finance.",132,"in_committee",1,[33,34,35,36,37,38],"District of Columbia","Internal Revenue Service (IRS)","Natural disasters","State and local government operations","Tax administration and collection, taxpayers","U.S. territories and protectorates","taxation","2026-06-09T23:09:34Z","A bill to amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.",[43],{"name":44,"systemCode":45,"chamber":15,"activities":46,"subcommittees":50,"type":51},"Finance Committee","ssfi00",[47],{"name":48,"date":49},"Referred To","2025-01-16T21:05:43Z",[],"Standing",[45],"2026-06-10T05:15:23.913Z",[55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163],"filing","fi","fil","fili","filin","relief","re","rel","reli","relie","for","natural","na","nat","natu","natur","natura","disasters","di","dis","disa","disas","disast","disaste","disaster","act","bill","bi","bil","to","amend","am","ame","amen","the","internal","in","int","inte","inter","intern","interna","revenue","rev","reve","reven","revenu","code","co","cod","of","1986","19","198","modify","mo","mod","modi","modif","rules","ru","rul","rule","postponing","po","pos","post","postp","postpo","postpon","postponi","postponin","certain","ce","cer","cert","certa","certai","deadlines","de","dea","dead","deadl","deadli","deadlin","deadline","by","reason","rea","reas","reaso","sen","cortez","cor","cort","corte","masto","ma","mas","mast","catherine","ca","cat","cath","cathe","cather","catheri","catherin","nv",true,[166],{"versionCode":167,"actionDate":6,"actionDesc":168,"text":169,"updateDate":170},"00","Introduced in Senate","\u003Cp>\u003Cstrong>Filing Relief for Natural Disasters Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp>The bill defines \u003Cem>qualified state declared disaster\u003C\u002Fem> 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.\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp>The bill increases to 120 days the automatic extension of federal tax deadlines for these taxpayers.\u003C\u002Fp>","2025-03-27T10:40:01Z",[172,178,182,186],{"bioguideId":173,"fullName":174,"party":175,"state":176,"sponsorshipDate":177,"isOriginalCosponsor":17,"withdrawn":17,"sponsorshipWithdrawnDate":3},"H001061","Sen. Hoeven, John [R-ND]","R","ND","2025-04-02",{"bioguideId":179,"fullName":180,"party":175,"state":181,"sponsorshipDate":6,"isOriginalCosponsor":164,"withdrawn":17,"sponsorshipWithdrawnDate":3},"K000393","Sen. Kennedy, John [R-LA]","LA",{"bioguideId":183,"fullName":184,"party":12,"state":185,"sponsorshipDate":6,"isOriginalCosponsor":164,"withdrawn":17,"sponsorshipWithdrawnDate":3},"V000128","Sen. Van Hollen, Chris [D-MD]","MD",{"bioguideId":187,"fullName":188,"party":175,"state":189,"sponsorshipDate":6,"isOriginalCosponsor":164,"withdrawn":17,"sponsorshipWithdrawnDate":3},"B001243","Sen. Blackburn, Marsha [R-TN]","TN",{"H001061":191,"K000393":192,"V000128":193,"B001243":194},"john-hoeven","john-kennedy","chris-van-hollen","marsha-blackburn",[196,201],{"actionDate":6,"actionDateTime":3,"text":28,"type":197,"actionCode":3,"sourceSystem":198,"committees":199,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":22,"isKeyMilestone":17},"IntroReferral",{"name":15},[200],{"name":44,"systemCode":45},{"actionDate":6,"actionDateTime":3,"text":168,"type":197,"actionCode":202,"sourceSystem":203,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":31,"isKeyMilestone":164},"10000",{"code":204,"name":205},9,"Library of Congress",[],{},[],"catherine-cortez-masto"]