Kustoff Introduces Legislation to help Americans Recover from Natural Disasters

WASHINGTON, D.C. - Congressman David Kustoff (R-TN) and Congresswoman Judy Chu (D-CA) introduced the bipartisan, Filing Relief for Natural Disasters Act, in the House of Representatives. This legislation will provide relief for taxpayers impacted by natural disasters and emergencies.

"Families and businesses across the nation are the victims of national disasters. Many in Tennessee are still grappling with the devastating aftermath of Hurricane Helene," said Congressman Kustoff. "It is essential that the federal government provides the support and resources that these individuals need. That is why I introduced the Filing Relief for Natural Disasters Act, which would postpone tax filing deadlines to taxpayers affected by state-declared disasters. This legislation will give families the flexibility they need to rebuild and recover."

"Over the past week, my district has been devastated by the Eaton Fire, which has taken lives, destroyed 7,000 structures, left 20,000 people homeless, and burned countless businesses and community institutions to the ground. Thankfully, the administration issued a federal major disaster declaration for the fires across Los Angeles County, which enabled the IRS to quickly extend federal filing deadlines for victims and provide needed relief," said Congresswoman Chu. "But for many disasters, federal declarations may come days or even weeks after the state declaration, leaving open the question of whether the IRS will be able to give disaster victims timely filing relief. The Filing Relief for Natural Disasters Act is a common-sense, bipartisan solution to this problem that will give the IRS the authority to bypass bureaucratic delays and immediately extend tax filing deadlines after state-declared disasters and states of emergency."

"Disasters impact millions of Americans each year - from hurricanes and floods to tornadoes and wildfires. It is vital that taxpayers impacted by natural disasters and facing filing and payment deadlines are given the tools to help minimize the challenges they face as they rebuild their lives and businesses," said American Institute of Certified Public Accountants (AICPA) Vice President of Tax Policy and Advocacy, Melanie Lauridsen. "We are grateful to Congressman Kustoff and Congresswoman Chu for their steadfast leadership on legislation that would provide this critical relief to millions of taxpayers during difficult circumstances."

Background:
Currently, the IRS has the authority to postpone tax filing deadlines to taxpayers affected by federally-declared disasters. However, this does not extend to state-level emergencies. The Filing Relief for Natural Disasters Act would authorize the IRS to extend relief to impacted taxpayers as soon as the governor of a state declares a disaster or state of emergency. This legislation would also expand the current mandatory extension following a federally-declared disaster declaration from 60 to 120 days.

Click here to read the full text of the bill.

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