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Filing Relief for Natural Disasters ActSection 2 › Proposal

State is defined to include the District of Columbia and five territories

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 .

State is defined to include the District of Columbia and five territories

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

“For purposes of this section, the term `State' includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.”

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

Paragraph (3) of the new subsection (c). It settles which places the words State and Governor in the preceding paragraphs reach, naming the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa and the Commonwealth of the Northern Mariana Islands. The definition applies for purposes of section 7508A only.

What the document actually says

“For purposes of this section, the term `State' includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.”

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 word State means more than the 50 states here. DC counts. Puerto Rico counts. Guam counts. The Virgin Islands count. American Samoa counts. The Northern Mariana Islands count.

What this is about

Many laws use the word state in a broad way. This one says which places count. Each named place can use the new rule.

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How to cite this
  1. The document itself

    Filing Relief for Natural Disasters Act, Public Law 119-29, sec. 2, 139 Stat. 471 (2025).
    https://www.govinfo.gov/content/pkg/PLAW-119publ29/html/PLAW-119publ29.htm

  2. This page

    “State is defined to include the District of Columbia and five territories,” Filing Relief for Natural Disasters Act, section 2, Sec. 2. Read the Mandate, https://readthemandate.org/filing-relief-natural-disasters-act/proposal/sec02-state-includes-territories/ (retrieved August 26, 2026).

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