The purpose of the Filing Relief for Natural Disasters Act is to provide relief to individuals and businesses affected by natural disasters by allowing for the postponement of certain federal tax deadlines. This legislation aims to ease the financial burden on those impacted by disasters, ensuring they have more time to meet their tax obligations. Key provisions of this law include the ability for the Secretary of the Treasury, in consultation with the Federal Emergency Management Agency (FEMA), to postpone federal tax deadlines in response to state-declared disasters.