H.R. 517

119th Congress

Enacted

Filing Relief for Natural Disasters Act

Sponsored byRepublican:Rep. Kustoff, David [R-TN-8]TN· Introduced 16 janvier 2025
Open on Congress.gov

1

Cosponsors

28

Actions

0

Amendments

2

Committees

—

Since introduced

Introduced
Committee
Passed Chamber
Passed Both
Enacted
Step 4 of 0
Latest action

Became Public Law No: 119-29.

24 juillet 2025·0 years ago

Summary

Public Law · Updated 17 juin 2026

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).

Timeline

28 actions

  1. Became Public Law No: 119-29.

    24 juillet 2025 · President

  2. Became Public Law No: 119-29.

    24 juillet 2025 · BecameLaw

  3. Signed by President.

    24 juillet 2025 · President

  4. Signed by President.

    24 juillet 2025 · BecameLaw

  5. Presented to President.

    17 juillet 2025 · President

  6. Presented to President.

    17 juillet 2025 · Floor

  7. Message on Senate action sent to the House.

    14 juillet 2025 · Floor

  8. Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)

    10 juillet 2025 · Discharge

  9. Senate Committee on Finance discharged by Unanimous Consent.

    10 juillet 2025 · Committee

  10. Passed Senate without amendment by Unanimous Consent.

    10 juillet 2025 · Floor

  11. Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

    10 juillet 2025 · Floor

  12. Received in the Senate and Read twice and referred to the Committee on Finance.

    1 avril 2025 · IntroReferral

  13. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    31 mars 2025 · Floor

  14. Considered as unfinished business. (consideration: CR H1356)

    31 mars 2025 · Floor

  15. Considered under suspension of the rules. (consideration: CR H1347-1348)

    31 mars 2025 · Floor

  16. At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

    31 mars 2025 · Floor

  17. DEBATE - The House proceeded with forty minutes of debate on H.R. 517.

    31 mars 2025 · Floor

  18. 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)

    31 mars 2025 · Floor

  19. Motion to reconsider laid on the table Agreed to without objection.

    31 mars 2025 · Floor

  20. 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)

    31 mars 2025 · Floor

8 earlier actionsView all on Congress.gov

Sponsorship

1 cosponsors

Sponsor

Republican:Rep. Kustoff, David [R-TN-8]TN

Cosponsors

  • Democrat1100%

Classification

Policy area

Taxation

Legislative subjects

District of ColumbiaInternal Revenue Service (IRS)Natural disastersState and local government operationsTax administration and collection, taxpayersU.S. territories and protectorates

Committees

2

  • Ways and Means Committee

    House · Standing

    • Referred To16 Jan 2025
    • Markup By26 Feb 2025
    • Reported By27 Mar 2025

  • Finance Committee

    Senate · Standing

    • Referred To1 Apr 2025
    • Discharged From10 Jul 2025

Reports

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