I 
119TH CONGRESS 
1ST SESSION 
H. R. 517 
To amend the Internal Revenue Code of 1986 to modify the rules for 
postponing certain deadlines by reason of disaster. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 16, 2025 
Mr. KUSTOFF (for himself and Ms. CHU) introduced the following bill; which 
was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to modify 
the rules for postponing certain deadlines by reason of 
disaster. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Filing Relief for Nat-
ural Disasters Act’’. 
SEC. 2. MODIFICATION OF RULES FOR POSTPONING CER-
TAIN DEADLINES BY REASON OF DISASTER. 
(a) AUTHORITY TO POSTPONE FEDERAL TAX DEAD-
LINES BY REASON OF STATE-DECLARED DISASTERS.— 
Section 7508A of the Internal Revenue Code of 1986 is 
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amended by redesignating subsections (c), (d), and (e) as 
subsections (d), (e), and (f), respectively, and by inserting 
after subsection (b) the following new subsection: 
‘‘(c) SPECIAL RULE FOR STATE-DECLARED DISAS-
TERS.— 
‘‘(1) IN GENERAL.—The Secretary may, upon 
the written request of the Governor of a State (or 
the Mayor, in the case of the District of Columbia), 
apply the rules of subsection (a) to a qualified State 
declared disaster in the same manner as a disaster, 
fire, or action otherwise described in subsection (a). 
‘‘(2) 
QUALIFIED
STATE
DECLARED
DIS-
ASTER.—For purposes of this section, the term 
‘qualified State declared disaster’ means, with re-
spect to any State, any natural catastrophe (includ-
ing any hurricane, tornado, storm, high water, 
winddriven water, tidal wave, tsunami, earthquake, 
volcanic eruption, landslide, mudslide, snowstorm, or 
drought), or, regardless of cause, any fire, flood, or 
explosion, in any part of the State, which in the de-
termination of the Governor of such State (or the 
Mayor, in the case of the District of Columbia) 
causes damage of sufficient severity and magnitude 
to warrant the application of the rules of this sec-
tion. 
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‘‘(3) STATE.—For purposes of this section, the 
term ‘State’ includes the District of Columbia, the 
Commonwealth of Puerto Rico, the Virgin Islands, 
Guam, American Samoa, and the Commonwealth of 
the Northern Mariana Islands.’’. 
(b) MANDATORY EXTENSIONS EXTENDED TO 120 
DAYS.—Section 7508A(e) of such Code, as redesignated 
by subsection (a), is amended— 
(1) by striking ‘‘60 days’’ in paragraph (1)(B) 
thereof and inserting ‘‘120 days’’, 
(2) by striking ‘‘60-day’’ in paragraph (6) 
thereof and inserting ‘‘120-day’’, and 
(3) by striking ‘‘60-DAY’’ in the heading and in-
serting ‘‘120-DAY’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to declarations made after the date 
of the enactment of this Act. 
Æ 
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