Rollout Map
Sign Up
H.R. 517 House Taxation

Filing Relief for Natural Disasters Act

Introduced
Jan 16, 2025
Sponsor
Rep. Kustoff, David (R-TN-8)
View on Congress.gov

BECAME LAW JUL 24, 2025

Became Law on Jul 24, 2025.

  1. House Introduced in House Jan 16, 2025
  2. House Referred to the House Committee on Ways and Means. Jan 16, 2025
  3. House Committee Consideration and Mark-up Session Held Feb 26, 2025
  4. House Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0. Feb 26, 2025
  5. House Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44. Mar 27, 2025
  6. House Placed on the Union Calendar, Calendar No. 31. Mar 27, 2025
  7. House Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Mar 31, 2025
  8. House Considered under suspension of the rules. (consideration: CR H1347-1348) Mar 31, 2025
  9. House DEBATE - The House proceeded with forty minutes of debate on H.R. 517. Mar 31, 2025
  10. House 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. Mar 31, 2025
  11. House Considered as unfinished business. (consideration: CR H1356) Mar 31, 2025
  12. House 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) Mar 31, 2025
  13. 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) Mar 31, 2025
  14. House Motion to reconsider laid on the table Agreed to without objection. Mar 31, 2025
  15. House
    On Motion to Suspend the Rules and Pass, as Amended Mar 31, 2025
    Agreed Yea 388 Nay 0 Roll Call
  16. Senate Received in the Senate and Read twice and referred to the Committee on Finance. Apr 1, 2025
  17. House Senate Committee on Finance discharged by Unanimous Consent. Jul 10, 2025
  18. Senate Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321) Jul 10, 2025
  19. House Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. Jul 10, 2025
  20. Senate Passed Senate without amendment by Unanimous Consent. Jul 10, 2025
  21. Senate Message on Senate action sent to the House. Jul 14, 2025
  22. House
    Presented to President. Jul 17, 2025
  23. House
    Signed by President. Jul 24, 2025
  24. House Latest action
    Became Public Law No: 119-29. Jul 24, 2025

Cosponsors

1

Subjects

District of ColumbiaInternal Revenue Service (IRS)Natural disastersState and local government operationsTax administration and collection, taxpayersU.S. territories and protectorates

Committees

  • Finance Committee
    • Discharged From , Jul 10, 2025
    • Referred To , Apr 1, 2025
  • Ways and Means Committee
    • Reported By , Mar 27, 2025
    • Markup By , Feb 26, 2025
    • Referred To , Jan 16, 2025

Summary

Filing Relief for Natural Disasters ActThis act 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 act 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 act 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 act, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.The act 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 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 act increases the automatic extension of federal tax deadlines for these taxpayers to 120 days (from 60 days).

Summary as of: Public Law

Bill Text

Formatted Text PDF United States Legislative Markup Formatted XML

Related Bills

  • Filing Relief for Natural Disasters Act (Public law contains the text)

Comments · 0

Loading comments...