This Act amends Section 7508A of the Internal Revenue Code of 1986, expanding the circumstances under which federal tax deadlines can be postponed due to disasters. It grants the Secretary of the Treasury the authority, in consultation with the Administrator of the Federal Emergency Management Agency (FEMA) and upon a written request from a State Governor, to apply existing tax deadline postponement rules to qualified state-declared disasters . A qualified state-declared disaster encompasses natural catastrophes such as hurricanes, earthquakes, or floods, or fires and explosions, that cause damage of sufficient severity and magnitude as determined by the Governor. Additionally, this legislation increases the mandatory minimum extension period for postponing certain federal tax deadlines from 60 days to 120 days . These amendments are applicable to all disaster declarations made after the Act's enactment date, aiming to provide extended relief and flexibility for taxpayers in affected areas.