This bill amends the Internal Revenue Code to significantly modify the rules for postponing federal tax deadlines in response to disasters, aiming to provide greater relief to affected taxpayers. A key provision grants the Secretary of the Treasury new authority to apply deadline postponements for qualified State declared disasters upon a written request from a State Governor or the Mayor of the District of Columbia. These state-declared events include various natural catastrophes, fires, floods, or explosions deemed severe enough by the state executive to warrant such relief. Additionally, the legislation extends the mandatory minimum period for certain disaster-related deadline postponements, increasing it from 60 days to 120 days . These enhancements to disaster relief provisions will apply to all disaster declarations made after the bill's enactment.