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Law · HR

H.R. 517 (119th)

Filing Relief for Natural Disasters Act

Original

enactedUnited States· United States Congress· EN

Introduced

16 January 2025

Last action

24 July 2025 · President

Status

Became Public Law No: 119-29.

Sponsors

Rep. Kustoff, David [R-TN-8], Judy Chu

Subjects

Taxation

Source updated

11 July 2026

Taxation

Official sourceDownload fileView documentsShare

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 16 January 2025

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 16 January 2025

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 16 January 2025

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 26 February 2025

    Vote

    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.

    Source: Committee

  5. 26 February 2025

    Committee

    Committee Consideration and Mark-up Session Held

    Source: Committee

  6. 27 March 2025

    Calendars

    Placed on the Union Calendar, Calendar No. 31.

    Source: Calendars

  7. 27 March 2025

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.

    Source: Committee

  8. 27 March 2025

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.

    Source: Committee

  9. 31 March 2025

    Passed

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

    Source: Floor

  10. 31 March 2025

    Vote

    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)

    Source: Floor

  11. 31 March 2025

    Vote

    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)

    Source: Floor

  12. 31 March 2025

    Vote

    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.

    Source: Floor

  13. 31 March 2025

    Floor

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

    Source: Floor

  14. 31 March 2025

    Floor

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

    Source: Floor

  15. 31 March 2025

    Floor

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

    Source: Floor

  16. 1 April 2025

    Introduced

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

    Source: IntroReferral

  17. 10 July 2025

    Passed

    Passed Senate without amendment by Unanimous Consent.

    Source: Floor

  18. 10 July 2025

    Passed

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

    Source: Floor

  19. 10 July 2025

    Discharge

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

    Source: Discharge

  20. 10 July 2025

    Committee

    Senate Committee on Finance discharged by Unanimous Consent.

    Source: Committee

  21. 14 July 2025

    Floor

    Message on Senate action sent to the House.

    Source: Floor

  22. 17 July 2025

    Floor

    Presented to President.

    Source: Floor

  23. 17 July 2025

    President

    Presented to President.

    Source: President

  24. 24 July 2025

    Became law

    Became Public Law No: 119-29.

    Source: President

  25. 24 July 2025

    Became law

    Signed by President.

    Source: BecameLaw

  26. 24 July 2025

    President

    Signed by President.

    Source: President

Votes

31 March 2025 · passed · On Motion to Suspend the Rules and Pass, as Amended · Passed · Official source

Yes 388 · No 0 · Abstain — · Absent/not voting 42

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

8 official files

Sponsors

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Filing Relief for Natural Disasters Act — United States — PoliticalRepo