Senator John Kennedy, along with Senators Catherine Cortez Masto, Marsha Blackburn, and Chris Van Hollen, asked acting Internal Revenue Service Commissioner and Secretary of the U.S. Treasury Scott Bessent on March 20 for an update on the implementation of the Filing Relief for Natural Disasters Act.
The senators said this update is important as the April 15 federal tax filing deadline approaches and many Americans in disaster-struck areas need clarity about available tax relief. The law allows the IRS to extend federal tax filing deadlines after a state-declared emergency or disaster.
President Donald Trump signed the Filing Relief for Natural Disasters Act into law in July 2025. Kennedy helped reintroduce the bill in January 2025, and it was recently used to help Louisiana residents following Winter Storm Fern. In their letter to Bessent, the senators requested information about how the IRS is implementing the law, any planned public notices or guidance, coordination with FEMA, and efforts to inform states and territories about this new authority.
“With the April 15, 2026 federal tax filing deadline now just weeks away, it is critical that businesses, individuals, and states understand [the] full scope of how the IRS intends to implement this legislation,” they wrote. The senators also said: “We are pleased to see that IRS has moved swiftly to use this authority in the case of recent winter storms in Louisiana. However, there does not appear to be any guidance, FAQ documents, or other resources for taxpayers, tax practitioners, or states to review to understand how this authority will function.” They added: “Congress passed this legislation with overwhelming bipartisan support because the importance of supporting Americans impacted by natural disasters is beyond dispute.” The letter concluded: “We urge IRS to move swiftly to fully implement this legislation. We appreciate your attention to this matter and remain committed to supporting the agency’s efforts to deliver relief to disaster-affected Americans.”
Kennedy holds degrees including a magna cum laude in political science from Vanderbilt University and a law degree from the University of Virginia School of Law according to his official website. He serves on Senate committees for appropriations, banking, budget and judiciary according to his official website, where he holds top Republican positions on subcommittees related to energy and water development as well as economic policy according to his official website. Kennedy also contributes as an adjunct professor and substitute teacher according to his official website.
He has authored books and articles on Constitutional law and Louisiana Products Liability Act according to his official website, served as executive editor of the Virginia Law Review and president of his senior class at Vanderbilt University according to his official website.
As lawmakers await further action from the IRS regarding guidance for taxpayers affected by disasters under this new law, observers expect continued oversight from Congress until clear instructions are provided.
