H.R. 517 · 119th Congress · Public Law 119-29
Filing Relief for Natural Disasters Act
2 sections in the law, all of them in the bill as introduced.
Signed July 24, 2025 · Introduced January 16, 2025 in the House
Sponsor: Rep. David Kustoff (R-TN-8) · 1 cosponsor (1 D)
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Official title
To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
Official summary (Congressional Research Service) · as public law
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).
How it became law
- IntroducedJan 16
- CommitteeFeb 26
- HouseMar 31
- SenateJul 10
- SignedJul 24
As introduced: To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
Key steps, cosponsors and text changes (18)
Sponsor
Original cosponsors
HouseReferred to the House Committee on Ways and Means.
Introduced in House
- Text: Introduced in House
2 sections
HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
- Text: Reported in House
2 sections: 1 reworded
HouseOn 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)
- Text: Engrossed in House
2 sections, no changes
SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
- Text: Referred in Senate
2 sections, no changes
SenatePassed Senate without amendment by Unanimous Consent.
SenateSenate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
HousePresented to President.
- Text: Enrolled Bill
2 sections, no changes
Became Public Law No: 119-29.
Signed by President.
Show every recorded step (24)
Sponsor
Original cosponsors
HouseReferred to the House Committee on Ways and Means.
Introduced in House
- Text: Introduced in House
2 sections
HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
HouseCommittee Consideration and Mark-up Session Held
HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
- Text: Reported in House
2 sections: 1 reworded
HouseOn 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)
HouseConsidered as unfinished business. (consideration: CR H1356)
HouseAt 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.
HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 517.
HouseConsidered under suspension of the rules. (consideration: CR H1347-1348)
HouseMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Text: Engrossed in House
2 sections, no changes
SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
- Text: Referred in Senate
2 sections, no changes
SenatePassed Senate without amendment by Unanimous Consent.
SenateSenate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
HousePresented to President.
- Text: Enrolled Bill
2 sections, no changes
Became Public Law No: 119-29.
Signed by President.
Source: GovInfo bill status and text versions. 1 cosponsors.
Every section
All 2 sections, in order
From the enrolled bill text on GovInfo. Read any section in full on Congress.gov.
- Sec. 1Short title
- Sec. 2Modification of rules for postponing certain deadlines by reason of disaster
Sponsor and cosponsors
Show all 2 members, by last name
Sponsor: Rep. David Kustoff (R-TN-8)
- Rep. Judy Chu (D-CA-28)
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Sources: bill text and status, GovInfo (Enrolled Bill) · Official summary, Congressional Research Service · Congress.gov, as of November 1, 2026. US government works are in the public domain · This bill on Congress.gov (opens in new tab)