Filing Relief for Natural Disasters Act
Introduced Jan 16, 2025 by Rep. David Kustoff
Signed into 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.
Read the full summary on Congress.govSummary by the Congressional Research Service.
- Jul 24, 2025Became Public Law No: 119-29.
- Jul 24, 2025Signed by President.
- Jul 17, 2025Presented to President.
- Jul 14, 2025Message on Senate action sent to the House.
- Jul 10, 2025Passed Senate without amendment by Unanimous Consent.
- Jul 10, 2025Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Jul 10, 2025Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
- Jul 10, 2025Senate Committee on Finance discharged by Unanimous Consent.
- Apr 1, 2025Received in the Senate and Read twice and referred to the Committee on Finance.
- Mar 31, 2025Motion to reconsider laid on the table Agreed to without objection.
- Mar 31, 2025On 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)
- Mar 31, 2025Passed/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)
- Mar 31, 2025Considered as unfinished business. (consideration: CR H1356)
- Mar 31, 2025At 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.
- Mar 31, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 517.
- Mar 31, 2025Considered under suspension of the rules. (consideration: CR H1347-1348)
- Mar 31, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Mar 27, 2025Placed on the Union Calendar, Calendar No. 31.
- Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
- Feb 26, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
- Feb 26, 2025Committee Consideration and Mark-up Session Held
- Jan 16, 2025Referred to the House Committee on Ways and Means.
- Jan 16, 2025Introduced in House