Filing Relief for Natural Disasters Act

HR 3861, the Filing Relief for Natural Disasters Act, extends federal tax filing deadlines for taxpayers affected by disasters. It allows state governors (or the D.C. mayor) to request postponement of tax deadlines when a disaster is declared under *state* law, not just federal declarations. The bill increases the maximum extension period from 60 to 120 days for affected taxpayers in all U.S. states, territories (including Puerto Rico, Guam, and the U.S. Virgin Islands), and the District of Columbia. This change directly impacts individuals and businesses needing more time to file taxes after qualifying natural disasters.