HR 517 · Filing Relief for Natural Disasters Act
Became Public Law No: 119-29.
- Introduced
- Jan 16, 2025
- Latest action
- Jul 24, 2025
- Sponsor
- Rep. David Kustoff [R-TN-8]
- Policy area
- Taxation
- Cosponsors
- 1
Summary
Filing Relief for Natural Disasters Act This bill authorizes the Internal Revenue Service (IRS) to postpone federal tax deadlines for taxpayers affected by a qualified state declared disaster, upon written request by the state governor. The bill also increases the automatic extension of federal tax deadlines for certain taxpayers. Under current law, the IRS may postpone federal tax deadlines for taxpayers affected by a federally declared disaster, including (but not limited to) deadlines for (1) filing federal tax returns, (2) paying federal taxes, (3) making retirement plan contributions, and (4) tax assessments and collections. The bill authorizes the IRS to postpone such federal tax deadlines for taxpayers affected by a qualified state declared disaster upon written request by the state’s governor (or the District of Columbia mayor). Under the bill, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. The bill defines qualified state declared disaster as any natural catastrophe, fire, flood, or explosion that causes damage of sufficient severity and magnitude to warrant a request to postpone such federal tax deadlines. Further, under current law, an automatic 60-day extension of such federal tax deadlines applies to certain relief workers, individuals killed or injured as a result of a federally declared disaster, and taxpayers whose principal residence, business, or tax records are located in a federally declared disaster area. The bill increases to 120 days the automatic extension of federal tax deadlines for these taxpayers.
Recent actions
- Jul 24, 2025 Became Public Law No: 119-29.
- Jul 24, 2025 Became Public Law No: 119-29.
- Jul 24, 2025 Signed by President.
- Jul 24, 2025 Signed by President.
- Jul 17, 2025 Presented to President.
- Jul 17, 2025 Presented to President.
- Jul 14, 2025 Message on Senate action sent to the House.
- Jul 10, 2025 Passed Senate without amendment by Unanimous Consent.
Votes
- On Motion to Suspend the Rules and Pass, as Amended Passed · Mar 31, 2025, 10:53 PM