On July 24, 2025, the Filing Relief for Natural Disasters Act (Pub. L. No. 119-29) was enacted (adding Sec. 7508A(c)), which allows state governors to request that the Secretary of the Treasury (Secretary) provide federal tax filing and payment relief to taxpayers impacted by state-declared disasters (i.e., the state’s request is the trigger).
Note that this relief is at the Secretary’s discretion and should not be confused with the mandatory relief under Sec. 7508A(e). Sec. 7508A(e) provides an automatic, mandatory