Filing Relief for Natural Disasters Act

This Act may be cited as the Filing Relief for Natural Disasters Act.
Section 7508A of the Internal Revenue Code of 1986 is amended by redesignating subsections (c), (d), and (e) as subsections (d), (e), and (f), respectively, and by inserting after subsection (b) the following new subsection:
The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia), apply the rules of subsections (a) and (b) to a qualified State declared disaster in the same manner as a disaster, fire, or action otherwise described in subsection (a).
For purposes of this section, the term qualified State declared disaster means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high water, winddriven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the State, which in the determination of the Governor of such State (or the Mayor, in the case of the District of Columbia) causes damage of sufficient severity and magnitude to warrant the application of the rules of this section.
For purposes of this section, the term State includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.
Section 7508A(e) of such Code, as redesignated by subsection (a), is amended—
by striking 60 days in paragraph (1)(B) thereof and inserting 120 days,
by striking 60-day in paragraph (6) thereof and inserting 120-day, and
by striking 60-day in the heading and inserting 120-day.
The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.