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H.R. 517Became law

Filing Relief for Natural Disasters Act

Introduced: Jan 16, 2025

Latest action date: Jul 24, 2025

Latest development

Became Public Law No: 119-29.

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Congress
119th Congress
Introduced
Jan 16, 2025
Recorded roll calls
1

Status detail: Congress.gov records that the measure became law.

Plain-language overview

What this bill does

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).

Official summary from Congress.gov.

Civixly topics

What this legislation is about

Civixly topics make federal and state legislation comparable. They are derived from the official CRS policy area and legislative subjects.

Official CRS policy area

Taxation

View 6 official legislative subjects
District of ColumbiaInternal Revenue Service (IRS)Natural disastersState and local government operationsTax administration and collection, taxpayersU.S. territories and protectorates

Committee activity

Committees and subcommittees that received, reviewed, marked up, or reported this legislation.

Amendments

Proposed changes to this measure, with their latest official outcome or action from Congress.gov.

No amendments are listed for this measure.

Checked against Congress.gov Oct 9, 2026.

Action timeline

Newest action first. Action language comes from the official Congress.gov record.

View full action timeline28 actions
  1. Became Public Law No: 119-29.

    BecameLawLibrary of Congress
  2. Signed by President.

    BecameLawLibrary of Congress
  3. Became Public Law No: 119-29.

    PresidentLibrary of Congress
  4. Signed by President.

    PresidentLibrary of Congress
  5. Presented to President.

    FloorHouse floor actions
  6. Presented to President.

    PresidentLibrary of Congress
  7. Message on Senate action sent to the House.

    FloorSenate
  8. Passed Senate without amendment by Unanimous Consent.

    FloorSenate
  9. Senate Committee on Finance discharged by Unanimous Consent.

    CommitteeLibrary of Congress
  10. Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

    FloorLibrary of Congress
  11. Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)

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

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

    FloorHouse floor actions
  14. 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)

    FloorHouse floor actions
  15. 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)

    FloorLibrary of Congress
  16. Considered as unfinished business. (consideration: CR H1356)

    FloorHouse floor actions
  17. 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.

    FloorHouse floor actions
  18. DEBATE - The House proceeded with forty minutes of debate on H.R. 517.

    FloorHouse floor actions
  19. Considered under suspension of the rules. (consideration: CR H1347-1348)

    FloorHouse floor actions
  20. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

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

    CommitteeLibrary of Congress
  22. Placed on the Union Calendar, Calendar No. 31.

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

    CommitteeHouse floor actions
  24. Committee Consideration and Mark-up Session Held

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

    CommitteeHouse committee actions
  26. Referred to the House Committee on Ways and Means.

    IntroReferralHouse floor actions
  27. Introduced in House

    IntroReferralLibrary of Congress
  28. Introduced in House

    IntroReferralLibrary of Congress

Roll-call votes

Recorded House and Senate votes connected to this bill. Your representatives appear first when available.

PassedMar 31, 2025House · Roll call 84

On Motion to Suspend the Rules and Pass, as Amended

388 Yea42 Not Voting
View 430 recorded positions
Andrea SalinasNot Voting
August PflugerNot Voting
Dale W. StrongNot Voting
Dan NewhouseNot Voting
Daniel WebsterNot Voting
David ScottYea
Debbie DingellNot Voting
Doug LaMalfaNot Voting
Eric SwalwellYea
Gerald E. ConnollyNot Voting
Grace MengNot Voting
Jahana HayesNot Voting
James A. HimesNot Voting
John GaramendiNot Voting
Kweisi MfumeNot Voting
Marjorie Taylor GreeneNot Voting
Mark E. GreenYea
Mark TakanoNot Voting
Mike BostNot Voting
Mikie SherrillNot Voting
Nancy MaceNot Voting
Raul RuizNot Voting
Richard E. NealNot Voting
Robert GarciaNot Voting
Sam GravesNot Voting
Sheila Cherfilus-McCormickYea
Ted LieuNot Voting
Tom BarrettNot Voting
Tom McClintockNot Voting
Tony GonzalesYea
Troy E. NehlsNot Voting
Vince FongNot Voting
Wesley BellNot Voting
Wesley HuntNot Voting
Young KimNot Voting
Zachary NunnNot Voting

Discussion

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Sources: Congress.gov and official House and Senate vote records.

View data freshness details

Base metadata check pending · Civixly summary check pending · Action timeline checked Oct 9, 2026 · Complete sponsorship check pending · Topics checked Oct 9, 2026 · Committees checked Oct 9, 2026 · Status checked Oct 9, 2026 · Related bills checked Oct 9, 2026.