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H.R. 517 119th Congress House

Filing Relief for Natural Disasters Act

Official title: To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

Introduced: January 16, 2025 Introduced by: David Kustoff Republican · Tennessee See on congress.gov
Taxation District of ColumbiaInternal Revenue Service (IRS)Natural disastersState and local government operations
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Tax administration and collection, taxpayersU.S. territories and protectorates
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 Everywhere this bill has been 22 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 24, 2025
Became Public Law No: 119-29.
Jul 24, 2025
Signed by President.
Jul 17, 2025
Presented to President.
Jul 14, 2025
Message on Senate action sent to the House.
Jul 10, 2025
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Jul 10, 2025
Passed Senate without amendment by Unanimous Consent.
Jul 10, 2025
Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
Jul 10, 2025
Senate Committee on Finance discharged by Unanimous Consent.
Apr 1, 2025
Received in the Senate and Read twice and referred to the Committee on Finance.
Mar 31, 2025
Motion to reconsider laid on the table Agreed to without objection.
Mar 31, 2025
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
Considered as unfinished business. (consideration: CR H1356)
Mar 31, 2025
Considered under suspension of the rules. (consideration: CR H1347-1348)
Mar 31, 2025
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 31, 2025
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
DEBATE - The House proceeded with forty minutes of debate on H.R. 517.
Mar 27, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
Mar 27, 2025
Placed on the Union Calendar, Calendar No. 31.
Feb 26, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
Feb 26, 2025
Committee Consideration and Mark-up Session Held
Jan 16, 2025
Referred to the House Committee on Ways and Means.
Jan 16, 2025
Introduced in House
 Votes taken on this bill 1
DateChamberWhat was voted onResultYes–No
Mar 31, 2025 House · vote #84 On Motion to Suspend the Rules and Pass, as Amended Passed 388–0 See who voted →
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 Latest action July 24, 2025

Became Public Law No: 119-29.

 Plain-English summary Congressional Research Service

Filing Relief for Natural Disasters Act

This 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).

 Hearings & markups 1
 Related & companion bills 1
  • S 132 Public law contains the text Filing Relief for Natural Disasters Act
 Bill text 6 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Lobbying activity 22

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

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 Cosponsors 1
All 1 Democratic 1
D
Chu, Judy
California · Jan 16, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 517: Filing Relief for Natural Disasters Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-517/
MLA
"H.R. 517: Filing Relief for Natural Disasters Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-517/.
Bluebook (legal)
H.R. 517, 119th Cong. (2026), https://openamerica.io/bill/119-HR-517/.
Markdown link
[H.R. 517: Filing Relief for Natural Disasters Act](https://openamerica.io/bill/119-HR-517/)
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