Finance Committee
- Referred To
- Discharged From
Introduced: Jan 16, 2025
Latest action date: Jul 24, 2025
Latest development
Became Public Law No: 119-29.
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Status detail: Congress.gov records that the measure became law.
Plain-language overview
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.
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Official CRS policy area
Taxation
Committees and subcommittees that received, reviewed, marked up, or reported this legislation.
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.
Newest action first. Action language comes from the official Congress.gov record.
Became Public Law No: 119-29.
Signed by President.
Became Public Law No: 119-29.
Signed by President.
Presented to President.
Presented to President.
Message on Senate action sent to the House.
Passed Senate without amendment by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
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)
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)
Considered as unfinished business. (consideration: CR H1356)
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.
DEBATE - The House proceeded with forty minutes of debate on H.R. 517.
Considered under suspension of the rules. (consideration: CR H1347-1348)
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
Placed on the Union Calendar, Calendar No. 31.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
Committee Consideration and Mark-up Session Held
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
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