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H.R. 517: Filing Relief for Natural Disasters Act

119th Congress · introduced 2025-01-16 · Taxation · Latest: Became Public Law No: 119-29.

federal

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Official title

Filing Relief for Natural Disasters Act

Plain summary

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).

Congressional Research Service summary (Public Law), quoted unchanged (nonpartisan). Read the source.

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What does this mean? (plain words)

Official text

Filing Relief for Natural Disasters Act

Source: Congressional Research Service summary (Public Law)

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Officials and money

Sponsor: Rep. Kustoff, David [R-TN-8] · 1 cosponsors

Money: CBO cost estimate: H.R. 517, Filing Relief for Natural Disasters Act (2025-03-24) No linked contracts or vendors yet.

Recorded votes

Sources

Record fed-us-cong119-hr517 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills