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.
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
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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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