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Longer Tax Deadlines and Broader Relief After Natural Disasters.

This law makes it easier for citizens affected by natural disasters to receive extensions on federal tax filings and payments. Relief will now be available for disasters declared solely by state authorities, not just federal ones. Furthermore, the minimum mandatory extension period for tax deadlines is doubled from 60 to 120 days, providing crucial extra time for recovery.
Key points
Extends the minimum mandatory postponement of federal tax deadlines in disaster areas from 60 to 120 days.
Allows federal tax deadlines to be postponed for disasters declared only by state or local authorities, broadening access to relief.
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Status:
Expired
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Additional Information
Filing Relief for Natural Disasters Act
Print number: S 1815
Sponsor: Sen. Cortez Masto, Catherine [D-NV]
Process start date: 2023-06-06
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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Summary & Status

Key Questions about Longer Tax Deadlines and Broader Relief After Natural Disasters.

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is S 1815.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-06-06.

What are the main provisions?

Key points include:

  • Extends the minimum mandatory postponement of federal tax deadlines in disaster areas from 60 to 120 days.
  • Allows federal tax deadlines to be postponed for disasters declared only by state or local authorities, broadening access to relief.

What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Cortez Masto, Catherine [D-NV].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

Analysis and Potential Impact of S 1815

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes