Filing Relief for Natural Disasters Act

Bill: 119-hr-517
Sponsor: Rep. Kustoff, David [R-TN-8]
Introduced: 2025-01-16 in the House
Policy area: Taxation
Subjects: District of Columbia
Internal Revenue Service (IRS)
Natural disasters
State and local government operations
Tax administration and collection, taxpayers
U.S. territories and protectorates

Summary:
action_date: 2025-01-16
text: 

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.


Legislative actions:
action_date: 2025-07-24
text: Became Public Law No: 119-29.
action_date: 2025-07-24
text: Became Public Law No: 119-29.
action_date: 2025-07-24
text: Signed by President.
action_date: 2025-07-24
text: Signed by President.
action_date: 2025-07-17
text: Presented to President.
action_date: 2025-07-17
text: Presented to President.
action_date: 2025-07-14
text: Message on Senate action sent to the House.
action_date: 2025-07-10
text: Passed Senate without amendment by Unanimous Consent.
action_date: 2025-07-10
text: Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
action_date: 2025-07-10
text: Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321: 4)
action_date: 2025-07-10
text: Senate Committee on Finance discharged by Unanimous Consent.
action_date: 2025-04-01
text: Received in the Senate and Read twice and referred to the Committee on Finance.
action_date: 2025-03-31
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2025-03-31
text: 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)
action_date: 2025-03-31
text: 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)
action_date: 2025-03-31
text: Considered as unfinished business. (consideration: CR H1356: 5)
action_date: 2025-03-31
text: 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.
action_date: 2025-03-31
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 517.
action_date: 2025-03-31
text: Considered under suspension of the rules. (consideration: CR H1347-1348: 1)
action_date: 2025-03-31
text: Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
action_date: 2025-03-27
text: Placed on the Union Calendar, Calendar No. 31.
action_date: 2025-03-27
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
action_date: 2025-03-27
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
action_date: 2025-02-26
text: Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
action_date: 2025-02-26
text: Committee Consideration and Mark-up Session Held
action_date: 2025-01-16
text: Referred to the House Committee on Ways and Means.
action_date: 2025-01-16
text: Introduced in House
action_date: 2025-01-16
text: Introduced in House

Enacted as: number: 119-29