Extends tax filing deadlines by 120 days for areas affected by natural disasters.
Modifies the Internal Revenue Code to extend certain tax filing deadlines by 120 days for areas affected by natural disasters. This applies to federal tax deadlines for states and territories, including the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. The Secretary of the Treasury, in consultation with the Federal Emergency Management Agency, can apply these rules upon request from a governor or mayor. The changes take effect for declarations made after the enactment of this Act.
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