H.R. 517 Became law · Public Law 119-29 Taxation

Filing Relief for Natural Disasters Act

To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

  1. Introduced
  2. Committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor Rep. Kustoff, David [R-TN-8] Introduced January 16, 2025 Cosponsors 1 (1 D) Latest action July 24, 2025

Summary

Filing Relief for Natural Disasters Act
This act 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 act 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 act 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 act, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
The act 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 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 act increases the automatic extension of federal tax deadlines for these taxpayers to 120 days (from 60 days).

Summary by the Congressional Research Service, Library of Congress.

Congress.gov

Roll-call votes

Actions

  1. Jul 24, 2025 Became Public Law No: 119-29.
  2. Jul 24, 2025 Signed by President.
  3. Jul 17, 2025 Presented to President.
  4. Jul 14, 2025 Message on Senate action sent to the House.
  5. Jul 10, 2025 Passed Senate without amendment by Unanimous Consent.
  6. Jul 10, 2025 Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
  7. Jul 10, 2025 Senate Committee on Finance discharged by Unanimous Consent.
  8. Apr 1, 2025 Received in the Senate and Read twice and referred to the Committee on Finance.
  9. Mar 31, 2025 Motion to reconsider laid on the table Agreed to without objection.
  10. Mar 31, 2025 On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 388 - 0 (Roll no. 84). (text: CR H1347)
  11. Mar 31, 2025 Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 388 - 0 (Roll no. 84). (text: CR H1347: 1)
  12. Mar 31, 2025 Considered as unfinished business. (consideration: CR H1356)

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