Filing Relief for Natural Disasters Act

This bill extends tax filing deadline relief from 60 to 120 days for taxpayers affected by natural disasters. It allows states (or the District of Columbia) to request IRS postponements for disasters like hurricanes, floods, or droughts, rather than requiring federal disaster declarations. The change applies to all taxpayers in affected areas across all 50 states, territories, and the District of Columbia. The law modifies IRS rules under Section 7508A of the Internal Revenue Code to implement these longer, state-declared disaster extensions.