BGOV Bill Analysis: H.R. 517, Tax Deadlines in State Disasters

The IRS would be authorized to extend federal tax-filing deadlines during state-declared emergencies under H.R. 517.

Current law authorizes the agency to postpone deadlines for as long as a year due to federally declared emergencies, including natural disasters, military actions, or terrorism.

Under the bill, the IRS could also delay tax deadlines if a governor of a state or US territory, or the mayor of Washington, D.C., requests an extension after declaring a disaster, such as a hurricane, flood, or fire. The IRS would have to consult with the Federal Emergency Management Agency.

The measure would also increase to ...