Filing Relief for Natural Disasters Act

Bill: 119-hr-517
Sponsor: full_name: Rep. Kustoff, David [R-TN-8]
Introduced: 2025-01-16
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
Latest action: action_date: 2025-07-24
text: Became Public Law No: 119-29.

Summaries:
action_date: 2025-01-16
action_desc: Introduced in House
text: <p><strong>Filing Relief for Natural Disasters Act</strong></p><p>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.</p><p>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.</p><p>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&nbsp;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.</p><p>The bill defines <em>qualified state declared disaster</em> as any natural catastrophe,&nbsp;fire, flood, or explosion that causes damage of sufficient severity and magnitude to warrant a request to postpone such federal tax deadlines.</p><p>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.</p><p>The bill increases to 120 days the automatic extension of federal tax deadlines for these&nbsp;taxpayers.</p>

tv_txt: IB One Hundred Nineteenth Congress of the United States of America At the First Session Begun and held at the City of Washington on Friday, the third day of January, two thousand and twenty-five H. R. 517 AN ACT To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

1. Short title This Act may be cited as the Filing Relief for Natural Disasters Act . 2. Modification of rules for postponing certain deadlines by reason of disaster (a) Authority To postpone Federal tax deadlines by reason of State-Declared disasters Section 7508A of the Internal Revenue Code of 1986 is 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 disasters (1) In general The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) 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 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 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, landslide, 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) thereof and inserting 120-day , and (3) by striking 60 -day in the heading and inserting 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.

Speaker of the House of Representatives. Vice President of the United States and President of the Senate.

tv_txt: IIB 119th CONGRESS 1st Session H. R. 517 IN THE SENATE OF THE UNITED STATES April 1 (legislative day, March 31), 2025 Received; read twice and referred to the Committee on Finance AN ACT To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

1. Short title This Act may be cited as the Filing Relief for Natural Disasters Act . 2. Modification of rules for postponing certain deadlines by reason of disaster (a) Authority To postpone Federal tax deadlines by reason of State-Declared disasters Section 7508A of the Internal Revenue Code of 1986 is 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 disasters (1) In general The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) 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 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 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, landslide, 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) thereof and inserting 120-day , and (3) by striking 60 -day in the heading and inserting 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.

Passed the House of Representatives March 31, 2025. Kevin F. McCumber, Clerk.

tv_txt: IB Union Calendar No. 31 119th CONGRESS 1st Session H. R. 517 [Report No. 119–44] 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 A BILL To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

1. Short title This Act may be cited as the Filing Relief for Natural Disasters Act . 2. Modification of rules for postponing certain deadlines by reason of disaster (a) Authority To postpone Federal tax deadlines by reason of State-Declared disasters Section 7508A of the Internal Revenue Code of 1986 is 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 disasters (1) In general The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) 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 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 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, landslide, 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) thereof and inserting 120-day , and (3) by striking 60 -day in the heading and inserting 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.

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

tv_txt: IB 119th CONGRESS 1st Session H. R. 517 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

1. Short title This Act may be cited as the Filing Relief for Natural Disasters Act . 2. Modification of rules for postponing certain deadlines by reason of disaster (a) Authority To postpone Federal tax deadlines by reason of State-Declared disasters Section 7508A of the Internal Revenue Code of 1986 is 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 disasters (1) In general The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) 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 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 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, landslide, 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) thereof and inserting 120-day , and (3) by striking 60 -day in the heading and inserting 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.

Passed the House of Representatives March 31, 2025. Kevin F. McCumber, Clerk.

tv_txt: I 119th CONGRESS 1st Session H. R. 517 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.

1. Short title This Act may be cited as the Filing Relief for Natural Disasters Act . 2. Modification of rules for postponing certain deadlines by reason of disaster (a) Authority To postpone Federal tax deadlines by reason of State-Declared disasters Section 7508A of the Internal Revenue Code of 1986 is 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 disasters (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 disaster For purposes of this section, the term qualified State 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, landslide, 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) thereof and inserting 120-day , and (3) by striking 60 -day in the heading and inserting 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.