Kennedy, Cortez Masto, colleagues to IRS: Provide update on our tax relief law for disaster-struck communities

WASHINGTON - Sen. John Kennedy (R-La.), a member of the Senate Appropriations Committee, joined Sens. Catherine Cortez Masto (D-Nev.), Marsha Blackburn (R-Tenn.) and Chris Van Hollen (D-Md.) in seeking an update from acting Internal Revenue Service (IRS) Commissioner and Secretary of the U.S. Treasury Scott Bessent on the implementation of their Filing Relief for Natural Disasters Act.

The bill, which Kennedy helped reintroduce in January 2025, allows the IRS to extend federal tax filing deadlines following a state-declared emergency or disaster.

President Donald Trump signed the Filing Relief for Natural Disasters Act into law in July 2025, and thanks to Kennedy's work, this authority was recently used to help Louisianians in the wake of Winter Storm Fern.

In a letter to Bessent, Kennedy and his colleagues requested an update on the implementation of their law, any public notices or guidance the IRS plans to issue, its coordination with the Federal Emergency Management Agency (FEMA) and efforts to inform states and territories of the IRS's new authority.

"With the April 15, 2026 federal tax filing deadline now just weeks away, it is critical that businesses, individuals, and states understand [the] full scope of how the IRS intends to implement this legislation," the senators wrote.

"We are pleased to see that IRS has moved swiftly to use this authority in the case of recent winter storms in Louisiana. However, there does not appear to be any guidance, FAQ documents, or other resources for taxpayers, tax practitioners, or states to review to understand how this authority will function," they continued.

"Congress passed this legislation with overwhelming bipartisan support because the importance of supporting Americans impacted by natural disasters is beyond dispute," the lawmakers explained.

"We urge IRS to move swiftly to fully implement this legislation. We appreciate your attention to this matter and remain committed to supporting the agency's efforts to deliver relief to disaster-affected Americans," Kennedy and his colleagues concluded.

Watch Kennedy questioning Bessent on using this law to give tax relief to Louisianians in the wake of Winter Storm Fern here.

View the full letter here.