Signed into law
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.
- Measure
- H.R. 517 · 119th Congress
- Latest action
- July 24, 2025
- Policy changes
- 5
- Source
- CRS summary (Public Law) · Congress.gov
Became Public Law No: 119-29.
Read it yourself · The summaries below are the Congressional Research Service’s. Under each one you can open the bill’s own wording, or read the full text (enrolled (sent to the President)).
What it would cost
Congressional Budget Office estimate
March 24, 2025 · As ordered reported by the House Committee on Ways and Means on February 26, 2025 · Read CBO’s estimate
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Dollar amounts in the bill itself
The bill’s text doesn’t provide or authorize any money directly.
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Who wrote it
Sponsor
Rep. David Kustoff (R-TN-8)Joined by 1 cosponsor, 1 of them from the day it was introduced. Introduced January 16, 2025.
All 1 cosponsors
- Rep. Judy Chu (D-CA-28) · original
How Congress voted
House · March 31, 2025
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).
388 yea · 0 nay · 42 other · Republicans 195–0 · Democrats 193–0 · Official record
Your delegation
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In their own words
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What it changes — and your vote
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Provision 1
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.
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Provision 2
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.
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Provision 3
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.
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Provision 4
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.
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Provision 5
Increases the automatic extension of federal tax deadlines for these taxpayers to 120 days (from 60 days).
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