Filing Relief for Natural Disasters Act extends federal plan deadlines for state-declared disasters
New law allows certain state-declared emergencies to qualify for extended retirement plan-related IRS deadlines
July 31, 2025
On July 24, 2025, President Trump signed into law the Filing Relief for Natural Disasters Act (the Act). The Act enables the Secretary of the Treasury, after consultation with the Administrator of the Federal Emergency Management Agency, to treat qualified state-declared emergencies in the same manner as a federally declared disaster, fire or other emergency described in Section 7508A of the Internal Revenue Code (the Code), upon the written request of the governor of a state (or, in the case of Washington, D.C., the mayor).
What is considered a qualified state-declared disaster?
The Act defines a “qualified state-declared disaster” as any natural catastrophe or, regardless of cause, any fire, flood or explosion, in any part of the state, which in the determination of the governor of such state (or, if applicable, mayor of Washington, D.C.) determines to cause damage of sufficient severity and magnitude under the Act.
For purposes of the Act:
- A state-declared disaster includes any hurricane, tornado, storm, high water, wind-driven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm or drought; and
- A state also encompasses Washington, D.C., the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa and the Commonwealth of the Northern Mariana Islands.
Deadlines eligible for extension
For qualified state disasters declared after July 24, 2025 (the date of enactment of the Act), the following are among the Internal Revenue Service deadlines related to retirement plans that are automatically extended by 120 days:
- Making contributions to a qualified 401 plan, 403(b) plan, traditional or Roth IRA, simplified employee pension, or SIMPLE plan;
- Making a corrective distribution under a traditional IRA;
- Recharacterizing contributions to a Roth IRA; and
- Making an indirect rollover to a qualified 401 plan, 403(b) plan, governmental 457(b) plan, or a traditional IRA.
In addition, the Secretary of the Treasury has the discretionary authority to extend such deadlines for up to one year.
Voya continues to monitor these and all regulatory developments impacting retirement plans.
Any tax discussion contained in this communication was not intended or written to be used, and cannot be used by the recipient or any other person, for the purpose of avoiding any Internal Revenue Code penalties that may be imposed on such person. Any tax discussion contained in this communication was written to support the promotion or marketing of the transactions or matter discussed herein. Any taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.
This information is provided by Voya for your education only. Neither Voya nor its representatives offer tax or legal advice. Please consult your tax or legal advisor before making a tax-related investment/insurance decision.
Products and services offered through the Voya® family of companies.
CN4702973_0727