The Secretary can apply the postponement rules at a Governor's written request
What the document says“The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia), apply the rules of subsections (a) and (b) to a qualified State declared disaster in the same manner as a disaster, fire, or action otherwise described in subsection (a).”
Paragraph (1) of the new subsection (c) of section 7508A of the Internal Revenue Code of 1986. The authority is discretionary: the Secretary may act, not shall. Three things attach to it. The request comes in writing from the Governor of a State, or the Mayor in the case of the District of Columbia. The Secretary consults the Administrator of the Federal Emergency Management Agency first. What is then applied is the rules of subsections (a) and (b) of section 7508A, treated in the same manner as a disaster, fire, or action otherwise described in subsection (a). This Act does not define Secretary and does not state what subsections (a) and (b) provide.
What the document actually says“The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia), apply the rules of subsections (a) and (b) to a qualified State declared disaster in the same manner as a disaster, fire, or action otherwise described in subsection (a).”
A state leader can send a written ask. The head of the tax office may then act. First that head talks with FEMA. If yes, people in that state get more time.
This is a new path in the tax law. It starts with the state, not Washington. The tax office does not have to say yes. It gets to choose.
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.