The Filing Relief for Natural Disasters Act (H.R. 517) was passed by Congress and is now awaiting the President’s anticipated signature.
The Act will:
- Extend the mandatory 60-day filing and payment extension period to 120 days for disaster victims, regardless of whether the IRS grants additional filing and payment relief; and
- Grant the Secretary of the Treasury the authority, upon request by a state’s governor, to apply the disaster-related filing and payment relief available to federally declared disasters to state-declared disasters as well.
The Act will apply to all state and federal disaster declarations made after the date of the Act’s enactment.
Additional Texas counties eligible for relief
The IRS has added the following Texas counties to their disaster relief declaration:
- Burnet;
- Kendall;
- Kimble;
- Menard;
- San Saba;
- Tom Green;
- Travis; and
- Williamson.
(TX-2025-04)
This means affected taxpayers in these counties now have until February 2, 2026, to file and pay taxes normally due between the period July 2, 2025, and February 2, 2026. See Spidell’s July 10 Flash E-mail for more details.
Sign up for Spidell’s 2025/2026 Federal and California Tax Update webinar and get the latest information on disaster relief, new legislation, and more. Click here and register today.
Sign up for Spidell’s Flash E-mail — Get breaking news delivered to your inbox, plus other free analysis and information for tax professionals. Join our community and stay at the top of your game. Click here to sign up.
