119th Congress
H.R. 517
Filing Relief for Natural Disasters Act
- Introduced
- In committee
- Passed House
- Passed Senate
- To President
- Became law
- Sponsor
- David Kustoff(R-TN)
- Introduced
- Jan 16, 2025
- Policy area
- Taxation
- Committees
- House Committee on Ways and Means; Senate Committee on Finance
- Official text
- Referred in Senate · Congress.gov page
Cosponsors (1)
Original cosponsors (1)
- Judy Chu (D-CA)
Summary
Summary by the Congressional Research Service· describes the “Public Law” version
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).
Roll-call votes
| Date | Vote | Result | Your members |
|---|---|---|---|
| Mar 31, 2025 House #84 | On Motion to Suspend the Rules and Pass, as Amended: Filing Relief for Natural Disasters Act | Passed | Set your home to see |
Actions
- Jul 24, 2025
Became Public Law No: 119-29. - Jul 24, 2025
Signed by President. - Jul 17, 2025 · House
Presented to President. - Jul 14, 2025 · Senate
Message on Senate action sent to the House. - Jul 10, 2025 · Senate
Passed Senate without amendment by Unanimous Consent. - Jul 10, 2025 · Senate
Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321) - Jul 10, 2025
Senate Committee on Finance discharged by Unanimous Consent. - Apr 1, 2025 · Senate
Received in the Senate and Read twice and referred to the Committee on Finance. - Mar 31, 2025 · House
Motion to reconsider laid on the table Agreed to without objection. - Mar 31, 2025 · 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) - 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) - Mar 31, 2025 · House
Considered as unfinished business. (consideration: CR H1356) - Mar 31, 2025 · House
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. - Mar 31, 2025 · House
DEBATE - The House proceeded with forty minutes of debate on H.R. 517. - Mar 31, 2025 · House
Considered under suspension of the rules. (consideration: CR H1347-1348) - Mar 31, 2025 · House
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. - Mar 27, 2025 · House
Placed on the Union Calendar, Calendar No. 31. - Mar 27, 2025 · House
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44. - Feb 26, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0. - Feb 26, 2025
Committee Consideration and Mark-up Session Held - Jan 16, 2025 · House
Referred to the House Committee on Ways and Means. - Jan 16, 2025
Introduced in House