H.R. 517 · 119th Congress

Filing Relief for Natural Disasters Act

Introduced on Jan 16, 2025 by David Kustoff (R-TN-8). One cosponsor. Became Public Law 119-29.

Stage
Became law
Public Law 119-29
Introduced
Jan 16, 2025
Cosponsors
1
1 from the other party
Policy area
Taxation
Open in the Congress explorerCongress.govAlert me

Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. Reported by committee
  3. Passed one chamber
  4. Passed both chambers
  5. Sent to the President
  6. Became law

Official title

To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

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

Summary

By the Congressional Research Service (Public Law, Jul 24, 2025). Public domain.

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).

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

David KustoffR-TN-8Sponsor

Democrats · 1

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

  1. On Motion to Suspend the Rules and Pass, as Amended
    Mar 31, 2025· House· Passage· Passed 388–0

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Jan 16, 2025Introduced in House
  2. Jan 16, 2025Introduced in House
  3. Jan 16, 2025 · HouseReferred to the House Committee on Ways and Means.
  4. Feb 26, 2025 · HouseCommittee Consideration and Mark-up Session Held
  5. Feb 26, 2025 · HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
  6. Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
  7. Mar 27, 2025 · HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
  8. Mar 27, 2025 · HousePlaced on the Union Calendar, Calendar No. 31.
  9. Mar 31, 2025 · HouseMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  10. Mar 31, 2025 · HouseConsidered under suspension of the rules. (consideration: CR H1347-1348)
  11. Mar 31, 2025 · HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 517.
  12. Mar 31, 2025 · HouseAt 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.
  13. Mar 31, 2025 · HouseConsidered as unfinished business. (consideration: CR H1356)
  14. 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)House · Roll call 84
  15. Mar 31, 2025 · HouseOn 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)House · Roll call 84
  16. Mar 31, 2025 · HouseMotion to reconsider laid on the table Agreed to without objection.
  17. Apr 1, 2025 · SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
  18. Jul 10, 2025Senate Committee on Finance discharged by Unanimous Consent.
  19. Jul 10, 2025 · SenateSenate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
  20. Jul 10, 2025Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  21. Jul 10, 2025 · SenatePassed Senate without amendment by Unanimous Consent.
  22. Jul 14, 2025 · SenateMessage on Senate action sent to the House.
  23. Jul 17, 2025Presented to President.
  24. Jul 17, 2025 · HousePresented to President.
  25. Jul 24, 2025Signed by President.
  26. Jul 24, 2025Signed by President.
  27. Jul 24, 2025Became Public Law No: 119-29.
  28. Jul 24, 2025Became Public Law No: 119-29.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. AICPA Association of International Certified Professional Accountants6 reports
    $8.6M reported (all issues)
  2. NATIONAL ASSOCIATION OF REALTORS6 reports
    $84.2M reported (all issues)
  3. Association of California Water Agencies3 reports
    $345K reported (all issues)
  4. National Taxpayers Union1 report
    $30K reported (all issues)

Reports filed in 2025, 2026.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 5, 2026 · loaded Oct 5, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.