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House bill · H.R. 517 (119th Congress)

Filing Relief for Natural Disasters Act

U.S. House of Representatives

Latest action Jul 24, 2025

Sponsor: David Kustoff (U.S. Representative, TN-8, Republican)

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From Congress.gov and official rosters. This record was last updated Jul 30, 2026. About our data

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).

Summary from the Congressional Research Service. How we handle summaries

Where it stands

Signed into law.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

Committee

House Committee on Ways and Means · U.S. House of Representatives

Also referred to Senate Committee on Finance · U.S. Senate.

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Cosponsors

1

Cosponsors listed on Congress.gov, shown A to Z.

  • Democratic1

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Recorded votes

No recorded roll-call vote. Bills passed by voice vote or unanimous consent leave no member-level record.

Related bills

As identified by Congress.gov.

Full history

  1. Jul 24, 2025

    Enacted

    Became Public Law No: 119-29.

    U.S. House

  2. Jul 24, 2025

    Enacted

    Became Public Law No: 119-29.

  3. Jul 24, 2025

    Signed

    Signed by President.

    President

  4. Jul 17, 2025

    Sent to the executive

    Presented to President.

    President

  5. Jul 14, 2025

    Message on Senate Action Sent to the House.

    Message on Senate action sent to the House.

    U.S. Senate

Show full history (15 earlier events)
  1. Jul 10, 2025

    Passed a chamber

    Passed Senate without amendment by Unanimous Consent.

    U.S. Senate

  2. Jul 10, 2025

    In committee

    Senate Committee on Finance discharged by Unanimous Consent.

    U.S. Senate

  3. Jul 10, 2025

    Senate Committee on Finance Discharged by Unanimous Consent. (consideration: cr S4321)

    Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)

    U.S. Senate

  4. Apr 1, 2025

    Sent to the executive

    Received in the Senate and Read twice and referred to the Committee on Finance.

    U.S. Senate

  5. Mar 31, 2025

    Considered as Unfinished business. (consideration: cr H1356)

    Considered as unfinished business. (consideration: CR H1356)

  6. Mar 31, 2025

    Debate - the House Proceeded With Forty Minutes of Debate on H.R. 517.

    DEBATE - The House proceeded with forty minutes of debate on H.R. 517.

    U.S. House of Representatives

  7. Mar 31, 2025

    Passed a chamber

    Motion to reconsider laid on the table Agreed to without objection.

  8. Mar 31, 2025

    Passed a chamber

    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)

    U.S. House of Representatives

  9. Mar 27, 2025

    Placed on the Union Calendar, Calendar No. 31.

  10. Mar 27, 2025

    Reported out of committee

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.

  11. Feb 26, 2025

    Committee vote

    Committee Consideration and Mark-up Session Held

  12. Feb 26, 2025

    Reported out of committee

    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.

  13. Jan 16, 2025

    Introduced

    Introduced in House

    U.S. House of Representatives

  14. Jan 16, 2025

    Introduced

    Introduced in U.S. House

    U.S. House

  15. Jan 16, 2025

    Referred to committee

    Referred to the House Committee on Ways and Means.

    U.S. House of Representatives

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