Filing Relief for Natural Disasters Act

This bill modifies IRS rules to provide tax filing extensions after major natural disasters. It allows state governors (or the DC mayor) to request 120-day extensions for federal tax deadlines when they declare a "qualified disaster" like hurricanes, floods, or earthquakes. The extension period increases from 60 to 120 days for affected taxpayers in the impacted state or territory. The change applies to all U.S. states, territories, and the District of Columbia, effective after the bill's enactment.