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Filing Relief for Natural Disasters ActSection 2 › Proposal

The amendments apply to declarations made after enactment

To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster, section 2, Sec. 2. Written by .

The amendments apply to declarations made after enactment

The document says “shall applyWho acts: CongressHow: statuteSec. 2 in the PDF
What the document says

“The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.”

To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster, Sec. 2

Subsection (c), the last of the section. It ties everything section 2 does to declarations made after the date of enactment. The Act was approved on July 24, 2025. The Act does not say which declarations it means beyond that word.

What the document actually says

“The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.”

To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster, Sec. 2
That sentence, in plain words

The changes do not cover past cases. They start with new calls made after signing day.

What this is about

The law was signed on July 24, 2025. A call made after that day counts. One made before it does not.

No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.

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The quotation is the document's own words, exactly as printed, and we check the page number against the Act itself before publishing. The paragraph underneath is our summary, not the document's words. So is the plain English version, which is why it sits beside the quotation rather than replacing it.

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