Both sides have signed this (Bill Ranking)
H.R. 517 · 119th Congress (2025-2026)
2 members · Left 1 · Center 0 · Right 1 (Bill Ranking)
| Sponsor | Rep. Kustoff, David (R-TN) (Introduced 01/16/2025) |
|---|---|
| Sponsor Voting Record | Right · DW-NOMINATE +0.54 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 2 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | Senate - Finance Committee; Senate - Finance Committee; House - Ways and Means Committee; House - Ways and Means Committee; House - Ways and Means Committee |
| Latest Action | 07/24/2025 Became Public Law No: 119-29. |
| Roll Call Votes | 1 |
| Source | view on congress.gov → |
Public Law: Public Law 119-29
Public Law (07/24/2025)
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).
119 HR 517 EH: Filing Relief for Natural Disasters Act U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IB 119th CONGRESS1st Session H. R. 517
IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
1.Short titleThis Act may be cited as the Filing Relief for Natural Disasters Act.
2.Modification of rules for postponing certain deadlines by reason of disaster (a)Authority To postpone Federal tax deadlines by reason of State-Declared disastersSection 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 generalThe 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 disasterFor 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)StateFor 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 daysSection 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 dateThe amendments made by this section shall apply to declarations made after the date of the enactment of this Act. Passed the House of Representatives March 31, 2025.Kevin F. McCumber,Clerk.
HR 517 ENR: Filing Relief for Natural Disasters Act U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IB One Hundred Nineteenth Congress of the United States of AmericaAt the First SessionBegun and held at the City of Washington on Friday, the third day of January, two thousand and twenty-five H. R. 517 AN ACT To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
1.Short titleThis Act may be cited as the Filing Relief for Natural Disasters Act.
2.Modification of rules for postponing certain deadlines by reason of disaster (a)Authority To postpone Federal tax deadlines by reason of State-Declared disastersSection 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 generalThe 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 disasterFor 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)StateFor 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 daysSection 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 dateThe 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.
119 HR 517 IH: Filing Relief for Natural Disasters Act U.S. House of Representatives 2025-01-16 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 517IN THE HOUSE OF REPRESENTATIVESJanuary 16, 2025Mr. Kustoff (for himself and Ms. Chu) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
1.Short titleThis Act may be cited as the Filing Relief for Natural Disasters Act.
2.Modification of rules for postponing certain deadlines by reason of disaster (a)Authority To postpone Federal tax deadlines by reason of State-Declared disastersSection 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 generalThe Secretary 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 subsection (a) 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 disasterFor 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)StateFor 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 daysSection 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 dateThe amendments made by this section shall apply to declarations made after the date of the enactment of this Act.
119 HR 517 : Filing Relief for Natural Disasters Act U.S. House of Representatives 2025-04-01 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IIB119th CONGRESS1st SessionH. R. 517IN THE SENATE OF THE UNITED STATESApril 1 (legislative day, March 31), 2025Received; read twice and referred to the Committee on FinanceAN ACTTo amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.1.Short titleThis Act may be cited as the Filing Relief for Natural Disasters Act.2.Modification of rules for postponing certain deadlines by reason of disaster(a)Authority To postpone Federal tax deadlines by reason of State-Declared disastersSection 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 generalThe 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 disasterFor 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)StateFor 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 daysSection 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 dateThe amendments made by this section shall apply to declarations made after the date of the enactment of this Act.Passed the House of Representatives March 31, 2025.Kevin F. McCumber,Clerk.
119 HR 517 RH: Filing Relief for Natural Disasters Act U.S. House of Representatives 2025-03-27 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IBUnion Calendar No. 31119th CONGRESS1st SessionH. R. 517[Report No. 119–44]IN THE HOUSE OF REPRESENTATIVESJanuary 16, 2025Mr. Kustoff (for himself and Ms. Chu) introduced the following bill; which was referred to the Committee on Ways and MeansMarch 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on January 16, 2025A BILLTo amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.1.Short titleThis Act may be cited as the Filing Relief for Natural Disasters Act.2.Modification of rules for postponing certain deadlines by reason of disaster(a)Authority To postpone Federal tax deadlines by reason of State-Declared disastersSection 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 generalThe 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 disasterFor 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)StateFor 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 daysSection 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 dateThe amendments made by this section shall apply to declarations made after the date of the enactment of this Act.March 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 01/16/2025 | Library of Congress | Introduced in House |
| 01/16/2025 | Library of Congress | Introduced in House |
| 01/16/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| 02/26/2025 | House committee actions | Committee Consideration and Mark-up Session Held |
| 02/26/2025 | House committee actions | Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0. |
| 03/27/2025 | Library of Congress | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44. |
| 03/27/2025 | House floor actions | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44. |
| 03/27/2025 | House floor actions | Placed on the Union Calendar, Calendar No. 31. |
| 03/31/2025 | House floor actions | Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. |
| 03/31/2025 | House floor actions | Considered under suspension of the rules. (consideration: CR H1347-1348) |
| 03/31/2025 | House floor actions | DEBATE - The House proceeded with forty minutes of debate on H.R. 517. |
| 03/31/2025 | House floor actions | 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. |
| 03/31/2025 | House floor actions | Considered as unfinished business. (consideration: CR H1356) |
| 03/31/2025 | Library of Congress | 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) |
| 03/31/2025 | House floor actions | 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) |
| 03/31/2025 | House floor actions | Motion to reconsider laid on the table Agreed to without objection. |
| 04/01/2025 | Senate | Received in the Senate and Read twice and referred to the Committee on Finance. |
| 07/10/2025 | Library of Congress | Senate Committee on Finance discharged by Unanimous Consent. |
| 07/10/2025 | Senate | Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321) |
| 07/10/2025 | Library of Congress | Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. |
| 07/10/2025 | Senate | Passed Senate without amendment by Unanimous Consent. |
| 07/14/2025 | Senate | Message on Senate action sent to the House. |
| 07/17/2025 | Library of Congress | Presented to President. |
| 07/17/2025 | House floor actions | Presented to President. |
| 07/24/2025 | Library of Congress | Signed by President. |
| 07/24/2025 | Library of Congress | Signed by President. |
| 07/24/2025 | Library of Congress | Became Public Law No: 119-29. |
| 07/24/2025 | Library of Congress | Became Public Law No: 119-29. |
| Title Type | Title |
|---|---|
| Official Titles from EH (Engrossed in House) bill text | To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster. |
| Short Titles from ENR (Enrolled) bill text | Filing Relief for Natural Disasters Act |
| Short Titles from RFS (Referred to Senate) bill text | Filing Relief for Natural Disasters Act |
| Short Title(s) as Passed House | Filing Relief for Natural Disasters Act |
| Short Title(s) as Reported to House | Filing Relief for Natural Disasters Act |
| Display Title | Filing Relief for Natural Disasters Act |
| Short Title(s) as Introduced | Filing Relief for Natural Disasters Act |
| Official Title as Introduced | To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster. |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| Senate - Finance Committee | 07/10/2025 Discharged From |
| Senate - Finance Committee | 04/01/2025 Referred To |
| House - Ways and Means Committee | 03/27/2025 Reported By |
| House - Ways and Means Committee | 02/26/2025 Markup By |
| House - Ways and Means Committee | 01/16/2025 Referred To |
Policy Area: Taxation
All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.