If you're hit by a disaster—like a hurricane, wildfire, or flood—and your state's governor declares it a disaster, this law lets the IRS (the federal agency that collects taxes) delay your tax deadlines even if the disaster isn't officially declared a federal disaster by the president. Right now, that tax-deadline relief only kicks in for federally declared disasters, so this closes a gap for people affected by serious state-level disasters. It also applies to Washington D.C., Puerto Rico, and other U.S. territories. On top of that, for people who already qualify for extended deadlines—such as disaster relief workers or those whose home or business was in a federal disaster zone—the automatic extra time to file and pay taxes doubles from 60 days to 120 days.