{"format":1,"id":"119-hr-517","congress":119,"number":"H.R. 517","kind":"bill","group":"bills","title":"Filing Relief for Natural Disasters Act","title_source":"Short Title(s) as Passed House","official_title":"To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.","titles":[{"type":"Official Title as Introduced","title":"To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster."},{"type":"Official Title from EH (Engrossed in House) bill text","title":"To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster."},{"type":"Short Titles from ENR (Enrolled) bill text","title":"Filing Relief for Natural Disasters Act"},{"type":"Short Titles from RFS (Referred to Senate) bill text","title":"Filing Relief for Natural Disasters Act"},{"type":"Short Title(s) as Passed House","title":"Filing Relief for Natural Disasters Act"},{"type":"Short Title(s) as Reported to House","title":"Filing Relief for Natural Disasters Act"},{"type":"Display Title","title":"Filing Relief for Natural Disasters Act"},{"type":"Short Title(s) as Introduced","title":"Filing Relief for Natural Disasters Act"}],"outcome":"became_law","law_number":"Public Law 119-29","introduced":"2025-01-16","chambers":{"house":{"status":"roll_call","date":"2025-03-31","vote":{"id":"119-2025-h84","question":"On Motion to Suspend the Rules and Pass, as Amended","title":"Filing Relief for Natural Disasters Act","result":"Passed","yea":388,"nay":0,"present":0,"not_voting":42,"source":"https://clerk.house.gov/evs/2025/roll084.xml"}},"senate":{"status":"voice","date":"2025-07-10","vote":null,"how":"unanimous_consent","words":"Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent."}},"president":{"status":"signed","date":"2025-07-24"},"vice_president_tie_breaker":null,"latest_action":{"text":"Became Public Law No: 119-29.","date":"2025-07-24"},"nominees":null,"amendments":[],"other_votes":[],"crs_summary":{"date":"2025-07-24","stage":"Public Law","blocks":[{"k":"h","t":"Filing Relief for Natural Disasters Act"},{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"The act increases the automatic extension of federal tax deadlines for these taxpayers to 120 days (from 60 days)."}],"words":249},"summary":{"main_subject":{"text":"Amends Internal Revenue Code section 7508A to let the Secretary postpone federal tax deadlines for qualified State declared disasters on a Governor's written request, and to change the automatic extension period from 60 days to 120 days.","cites":[{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/517/text/enr#HB19FD404C8484AEAAB960ED61B9C6C59:~:text=2.%20Modification%20of%20rules%20for%20postponing%20certain"}]},"core_areas":["Postponement of federal tax deadlines for State-declared disasters","Length of mandatory tax deadline extensions after disasters"],"what_it_does":[{"text":"Allows the Secretary, after consulting the Administrator of the Federal Emergency Management Agency, to apply the existing deadline-postponement rules to a qualified State declared disaster when the Governor of a State (or the Mayor of the District of Columbia) makes a written request.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/517/text/enr#HB19FD404C8484AEAAB960ED61B9C6C59:~:text=2.%20Modification%20of%20rules%20for%20postponing%20certain"}},{"text":"Defines a qualified State declared disaster as a natural catastrophe, or any fire, flood, or explosion regardless of cause, that the Governor (or the Mayor of the District of Columbia) determines causes damage of sufficient severity and magnitude to warrant applying these rules.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/517/text/enr#HB19FD404C8484AEAAB960ED61B9C6C59:~:text=2.%20Modification%20of%20rules%20for%20postponing%20certain"}},{"text":"Defines State for these rules to include the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/517/text/enr#HB19FD404C8484AEAAB960ED61B9C6C59:~:text=2.%20Modification%20of%20rules%20for%20postponing%20certain"}},{"text":"Changes the length of the mandatory extension in section 7508A of the Internal Revenue Code from 60 days to 120 days, by striking \"60 days\" and \"60-day\" and inserting \"120 days\" and \"120-day\".","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/517/text/enr#HB19FD404C8484AEAAB960ED61B9C6C59:~:text=2.%20Modification%20of%20rules%20for%20postponing%20certain"}},{"text":"Applies these amendments to declarations made after the date the Act is enacted.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/517/text/enr#HB19FD404C8484AEAAB960ED61B9C6C59:~:text=2.%20Modification%20of%20rules%20for%20postponing%20certain"}},{"text":"Gives the Act the short title \"Filing Relief for Natural Disasters Act\".","cite":{"label":"Sec. 1","href":"https://www.congress.gov/bill/119th-congress/house-bill/517/text/enr#H5DE45A1D2DA046B182193A513C04A403:~:text=1.%20Short%20title"}}],"unexpected":[],"version":{"type":"Enrolled Bill","date":null,"rule":"enrolled","href":"https://www.congress.gov/bill/119th-congress/house-bill/517/text/enr"},"current":true,"model":"claude-sonnet-5-5","approved":"2026-09-29","approved_by":"checks"},"sources":{"congress_gov":"https://www.congress.gov/bill/119th-congress/house-bill/517","text":"https://www.congress.gov/bill/119th-congress/house-bill/517/text"},"card":{"image":"card/item/119-hr-517.png","v":"5d9e18bd9ead","alt":"Votes on Record. H.R. 517, 119th Congress: Filing Relief for Natural Disasters Act. House: 388 Yea, 0 Nay. Senate: unanimous consent. Outcome: Became law, 24 Jul 2025."}}