In response to recent natural disasters that have heavily impacted communities, Michigan and Texas have announced tax filing and payment relief for individuals and businesses.

Michigan: Relief for people and businesses hit by severe winter storms

On 31 March 2025, Michigan Governor Gretchen Whitmer in a notice on 1 April 2025, declared a state of emergency for Otsego, Oscoda, Montmorency, Presque Isle, Emmet, Charlevoix, Cheboygan, Crawford, Mackinac, and Alpena counties after impactful winter weather beginning on 28 March 2025, caused extreme and severe ice accumulation resulting in widespread power outages, impassable roads, loss of phone and cellular services and significant damage to homes and businesses within those counties.

Governor Whitmer extended this state of emergency to the counties of Alcona and Antrim on 1 April 2025. In accordance with that declaration, the Michigan Department of Treasury is providing affected individuals and businesses within those counties the opportunity to obtain special tax relief.

Individual and business taxpayers residing in Otsego, Oscoda, Montmorency, Presque Isle, Emmet, Charlevoix, Cheboygan, Crawford, Mackinac, Alpena, Alcona and Antrim counties affected by the storm that produced the severe ice accumulation can request additional time to comply with upcoming return filing or payment deadlines, with penalties and interest waived.

Affected taxpayers in these counties are encouraged to contact the Treasury to discuss the extent of relief available under their circumstances.

The relief will be provided through filing and payment extensions to applicable state tax deadlines, such as the annual return filing and payment deadline for individuals (15 April 2025), corporations (30 April 2025), and certain flow-through entities (31 March 2025), and the return filing and payment deadline of the monthly or quarterly sales and use tax return (20 April 2025). This relief does not apply to any federal or city income tax deadlines.

Texas: Flood and storm relief

On 27 March 2025, Texas Governor Greg Abbott declared a disaster for communities impacted by storms and flooding in South Texas. The counties affected by the severe weather are: Cameron, Hidalgo, Starr, and Willacy.

The Texas Comptroller of Public Accounts has announced tax filing and payment extensions to support individuals and businesses impacted by recent events. This tax relief initiative was officially declared on 31 March 2025.

Tax relief for state taxes (excluding property taxes) is available upon request. To request an extension, taxpayers must email ExtensionRequests@cpa.texas.gov with their name, taxpayer number, tax types, affected filing periods, contact details, and the reason for the request.