Washington, D.C. - Today, U.S. Senators Catherine Cortez Masto (D-Nev.), Marsha Blackburn (R-Tenn.), Chris Van Hollen (D-Md.), and John Kennedy (R-La.) sent a letter to Treasury Secretary Scott Bessent requesting swift implementation of their recently-passed Filing Relief for Natural Disasters Act as the tax filing deadline approaches.

"We write to respectfully request an update on the status of the Internal Revenue Service's implementation of the Filing Relief for Natural Disasters Act, which President Trump signed into law in July 2025," the Senators began. "With the April 15, 2026 federal tax filing deadline now just weeks away, it is critical that businesses, individuals, and states understand full scope of how the IRS intends to implement this legislation."

"As you know, the Filing Relief for Natural Disasters Act represents an important step forward for Americans impacted by natural disasters such as fires, floods, and hurricanes," they wrote. "Under prior law, taxpayers in areas covered only by state-level disaster declarations, but not federal presidential declarations, were ineligible for federal tax filing extensions, even when they had suffered significant losses from natural disasters. This bill authorized the governors of states and territories to formally request that the IRS extend federal tax filing deadlines following a state-declared emergency or disaster. It also extended mandatory federal filing extensions from 60 to 120 days."

"We are pleased to see that IRS has moved swiftly to use this authority in the case of recent winter storms in Louisiana," they continued. "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."

In addition to urging Bessent to move swiftly to fully implement the legislation, the Senators asked that the Secretary respond to the following inquiries:

• What steps has the IRS taken to implement this legislation so far? And what is the timeline for full implementation?
• Does the IRS intend to issue any public notices, FAQs, or other guidance?
• What coordination, if any, is underway between the IRS and FEMA to ensure the Act's new governor-request mechanism is accessible and workable?
• What steps does the IRS intend to take to inform states and territories of this new authority?

The full text of the letter can be found here.

This bill is just a piece of Senator Cortez Masto's efforts to ensure Nevadans have access to resources in the face of natural disasters. She has worked to deliver funding to help improve the resiliency of Nevada's infrastructure. Cortez Masto has led bipartisan legislation to protect infrastructure and electric grids at military bases from the effects of extreme weather, to use strategic grazing to reduce the risk of wildfires, and to help rural water utilities become more resilient in the face of natural disasters. She has fought to protect funding for public broadcasting to deliver emergency alerts.

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