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HR 517
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Filing Relief for Natural Disasters Act

Introduced Jan 16, 2025

Latest action (Jul 24, 2025) Became Public Law No: 119-29.

Summary

This bill allows the Secretary of the Treasury to postpone federal tax filing deadlines in response to state-declared natural disasters. Under the bill, a state governor or the mayor of Washington, D.C. may request that the Treasury Secretary grant postponements for qualifying disasters such as hurricanes, earthquakes, floods, wildfires, and other natural catastrophes of sufficient severity. The bill expands the definition of eligible jurisdictions to include U.S. territories: Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. The bill also increases the mandatory postponement period for tax deadlines from 60 days to 120 days when disasters occur. These changes apply to disaster declarations made after the bill is enacted.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Actions (23)

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

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Roll-call votes (1)

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More bills on these subjects (8)

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Similar bills (6)

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Text versions (5)

  • Referred in Senate · Apr 1, 2025
  • Engrossed in House · Mar 31, 2025
  • Reported in House · Mar 27, 2025
  • Introduced in House · Jan 16, 2025
  • Enrolled Bill

Full text

An Act

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

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE. This Act may be cited as the “Filing Relief for Natural Disasters Act”.

SEC. 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.

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