H.R. 517: Filing Relief for Natural Disasters Act
A House bill (H.R.) in the 119th U.S. Congress.
Overview
| Congress | 119th U.S. Congress (2025–2026) |
|---|---|
| Type | House bill (H.R.) |
| Originating chamber | House |
| Introduced | 2025-01-16 |
| Sponsor | Rep. Kustoff, David [R-TN-8] |
| Policy area | Taxation |
| Cosponsors | 1 |
| Latest action | 2025-07-24 — Became Public Law No: 119-29. |
| Last updated | 2026-07-13 |
Summary
Official summary (Introduced in House, 2025-01-16):
Filing Relief for Natural Disasters Act
This bill 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 bill 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 bill 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 bill, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
The bill 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 60-day 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 bill increases to 120 days the automatic extension of federal tax deadlines for these taxpayers.
Cosponsors (1)
| Name | Party / state |
|---|---|
| Judy Chu | D CA (original cosponsor) 2025-01-16 |
Full text & official record
The official bill text, section-by-section summary, amendments, committee reports, and the complete legislative timeline for H.R. 517 are published by Congress on congress.gov.
View H.R. 517 on congress.gov →
Frequently asked questions
What is H.R. 517?
H.R. 517 is a House bill (H.R.) introduced in the 119th U.S. Congress, originating in the House. Official title: Filing Relief for Natural Disasters Act.
Where can I read the full bill text?
The full text, cosponsors, amendments, and legislative status for H.R. 517 are available on congress.gov.
Bill data: congress.gov API (official congressional records).