HR517: Filing Relief for Natural Disasters Act
119th Congress (2025–2027) · House bill · Sponsor: Rep. Kustoff, David [R-TN-8]
119th Congress (2025–2027) · House bill · Sponsor: Rep. Kustoff, David [R-TN-8]
| Item | Detail |
|---|---|
| Roll-call votes | 1 |
| Chamber | House |
| Latest vote | 2025-03-31: Passed |
| Latest action | 2025-07-24: Became Public Law No: 119-29. |
| Policy area | Taxation |
| Official record | Congress.gov |
Filing Relief for Natural Disasters ActThis 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…
Subjects: District of Columbia, Internal Revenue Service (IRS), Natural disasters, State and local government operations, Tax administration and collection, taxpayers, U.S. territories and protectorates
Every recorded vote on this bill, newest first, with a link to the official tally. Member-by-member positions are on each member’s profile.
| Date | Chamber | Question | Result | Yea | Nay | Not voting | Record |
|---|---|---|---|---|---|---|---|
| 2025-03-31 | House | 2/3 Yea-And-Nay | Passed | 387 | 0 | 38 | Official tally |
HR517 (Filing Relief for Natural Disasters Act) was introduced in the 119th Congress (2025–2027) by Rep. Kustoff, David [R-TN-8].
On 2025-07-24: Became Public Law No: 119-29.
1 recorded vote in the 119th Congress. The most recent, on 2025-03-31, was "2/3 Yea-And-Nay": Passed.