US SB132

Authorizes the Treasury Secretary to postpone federal tax deadlines for state-declared disasters upon written request from a Governor (or DC Mayor), even without a federal disaster declaration

Defines "qualified state declared disaster" to include hurricanes, tornadoes, earthquakes, volcanic eruptions, wildfires, floods, explosions, and other natural catastrophes causing sufficient damage as determined by the Governor

Extends mandatory disaster-related tax deadline postponements from 60 days to 120 days

Applies to all U.S. states, District of Columbia, Puerto Rico, Virgin Islands, Guam, American Samoa, and Northern Mariana Islands

Takes effect for disaster declarations made after the date of enactment