IB 
Union Calendar No. 31 
119TH CONGRESS 
1ST SESSION 
H. R. 517 
[Report No. 119–44] 
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 
MARCH 27, 2025 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on January 16, 2025] 
VerDate Sep 11 2014 
22:29 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6652
E:\BILLS\H517.RH
H517
ssavage on LAPJG3WLY3PROD with BILLS
A BILL 
To amend the Internal Revenue Code of 1986 to modify 
the rules for postponing certain deadlines by reason of 
disaster. 
VerDate Sep 11 2014 
22:29 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6652
E:\BILLS\H517.RH
H517
ssavage on LAPJG3WLY3PROD with BILLS
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 Natural 
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.—Sec-
tion 7508A of the Internal Revenue Code of 1986 is amend-
ed by redesignating subsections (c), (d), and (e) as sub-
sections (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 (after con-
sultation with the Administrator of the Federal 
Emergency Management Agency) may, upon the writ-
ten request of the Governor of a State (or the Mayor, 
in the case of the District of Columbia), apply the 
rules of subsections (a) and (b) 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 DISASTER.— 
For purposes of this section, the term ‘qualified State 
VerDate Sep 11 2014 
22:29 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6203
E:\BILLS\H517.RH
H517
ssavage on LAPJG3WLY3PROD with BILLS
declared disaster’ means, with respect to any State, 
any natural catastrophe (including any hurricane, 
tornado, storm, high water, winddriven water, tidal 
wave, tsunami, earthquake, volcanic eruption, land-
slide, mudslide, snowstorm, or drought), or, regardless 
of cause, any fire, flood, or explosion, in any part of 
the State, which in the determination 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 section. 
‘‘(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) there-
of and inserting ‘‘120-day’’, and 
(3) by striking ‘‘60-DAY’’ in the heading and in-
serting ‘‘120-DAY’’. 
VerDate Sep 11 2014 
22:29 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6203
E:\BILLS\H517.RH
H517
ssavage on LAPJG3WLY3PROD with BILLS
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to declarations made after the date of 
the enactment of this Act. 
VerDate Sep 11 2014 
22:29 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6203
E:\BILLS\H517.RH
H517
ssavage on LAPJG3WLY3PROD with BILLS
Union Calendar No. 31 
119TH CONGRESS 
1ST SESSION 
H. R. 517 
[Report No. 119–44] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
modify the rules for postponing certain deadlines 
by reason of disaster. 
MARCH 27, 2025 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
22:29 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00006
Fmt 6651
Sfmt 6651
E:\BILLS\H517.RH
H517
ssavage on LAPJG3WLY3PROD with BILLS