HR 517
· 119th Congress
· Taxation
Filing Relief for Natural Disasters Act
Sponsor
Latest action
Became Public Law No: 119-29.
Action timeline
Every recorded action on this bill, newest first. Stage badges color-code the legislative path.
Jul 24, 2025
signed
Signed by President.
Jul 24, 2025
signed
Became Public Law No: 119-29.
Jul 17, 2025
sent
Presented to President.
Jul 14, 2025
floor
Message on Senate action sent to the House.
Jul 10, 2025
committee
Senate Committee on Finance discharged by Unanimous Consent.
Finance Committee
Jul 10, 2025
other
Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
Finance Committee
Jul 10, 2025
passed
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Jul 10, 2025
passed
Passed Senate without amendment by Unanimous Consent.
Apr 01, 2025
introduced
Received in the Senate and Read twice and referred to the Committee on Finance.
Finance Committee
Mar 31, 2025
floor
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 31, 2025
floor
Considered under suspension of the rules. (consideration: CR H1347-1348)
Mar 31, 2025
floor
DEBATE - The House proceeded with forty minutes of debate on H.R. 517.
Mar 31, 2025
floor
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.
Mar 31, 2025
floor
Considered as unfinished business. (consideration: CR H1356)
Mar 31, 2025
passed
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)
Mar 31, 2025
passed
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)
Mar 31, 2025
passed
Motion to reconsider laid on the table Agreed to without objection.
Mar 27, 2025
committee
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
Ways and Means Committee
Mar 27, 2025
other
Placed on the Union Calendar, Calendar No. 31.
Feb 26, 2025
committee
Committee Consideration and Mark-up Session Held
Ways and Means Committee
Feb 26, 2025
committee
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
Ways and Means Committee
Jan 16, 2025
introduced
Introduced in House
Jan 16, 2025
introduced
Referred to the House Committee on Ways and Means.
Ways and Means Committee
Text versions
Each stage of the bill — official text published by GPO. Click any format to read on congress.gov / govinfo.
CRS summaries
Plain-English summaries written by the Congressional Research Service — neutral, nonpartisan staff who summarize bills as they advance through stages. The authoritative description of what each version of the bill does.
00
Introduced in House
Jan 16, 2025
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.
via Congressional Research Service · published through congress.gov
Changelog
ⓘ
How a bill moves through Congress. Each stage produces a new official text. The diff between them shows what changed at that step.
ih / is — Introduced in House / Senate. First filed version.rfh / rfs — Referred to a committee for review.rh / rs — Reported back by the committee to the floor (often with amendments — this is where most language changes happen).pcs / pch — Placed on Calendar for floor consideration.eh / es — Engrossed. Passed by the originating chamber. Text is now what was actually voted on.rdh / rds — Received by the other chamber.eah / eas — Engrossed Amendment. The other chamber passed an amended version.ath / ats — Agreed to. Both chambers settled on the same text.enr — Enrolled. Final reconciled text, sent to the President.pl — Public Law. Signed by the President. It's now law.pp — Public Print. Official printing post-enactment.
Most bills die before eh/es. Going from pcs → enr is the full path through both chambers.
ⓘ
How a bill moves through Congress. Each stage produces a new official text. The diff between them shows what changed at that step.
ih/is— Introduced in House / Senate. First filed version.rfh/rfs— Referred to a committee for review.rh/rs— Reported back by the committee to the floor (often with amendments — this is where most language changes happen).pcs/pch— Placed on Calendar for floor consideration.eh/es— Engrossed. Passed by the originating chamber. Text is now what was actually voted on.rdh/rds— Received by the other chamber.eah/eas— Engrossed Amendment. The other chamber passed an amended version.ath/ats— Agreed to. Both chambers settled on the same text.enr— Enrolled. Final reconciled text, sent to the President.pl— Public Law. Signed by the President. It's now law.pp— Public Print. Official printing post-enactment.
Most bills die before eh/es. Going from pcs → enr is the full path through both chambers.
Line-level diff between text versions of this bill — what actually changed at each legislative stage.
+38
−51
32 unchanged
Generating AI summary
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--- Engrossed (House)
+++ Enrolled
@@ -1,83 +1,70 @@
[From the U.S. Government Publishing Office]
-[H.R. 517 Engrossed in House (EH)]
+[H.R. 517 Enrolled Bill (ENR)]
-<DOC>
+H.R.517
-119th CONGRESS
-1st Session
-H. R. 517
+One Hundred Nineteenth Congress
-_______________________________________________________________________
+of the
-AN ACT
+United States of America
+
+AT THE FIRST SESSION
+
+Begun and held at the City of Washington on Friday,
+the third day of January, two thousand and twenty-five
+
+An Act
To amend the Internal Revenue Code of 1986 to modify the rules for
postponing certain deadlines by reason of disaster.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
-
SECTION 1. SHORT TITLE.
-
This Act may be cited as the ``Filing Relief for Natural Disasters
Act''.
-
SEC. 2. MODIFICATION OF RULES FOR POSTPONING CERTAIN DEADLINES BY
REASON OF DISASTER.
-
(a) Authority To Postpone Federal Tax Deadlines by Reason of State-
Declared Disasters.--Section 7508A of the Internal Revenue Code of 1986
is amended by redesignating subsections (c), (d), and (e) as
subsections (d), (e), and (f), respectively, and by inserting after
subsection (b) the following new subsection:
``(c) Special Rule for State-Declared Disasters.--
-``(1) In general.--The Secretary (after consultation with
-the Administrator of the Federal Emergency Management Agency)
-may, upon the written request of the Governor of a State (or
-the Mayor, in the case of the District of Columbia), apply the
-rules of subsections (a) and (b) to a qualified State declared
-disaster in the same manner as a disaster, fire, or action
-otherwise described in subsection (a).
-``(2) Qualified state declared disaster.--For purposes of
-this section, the term `qualified State declared disaster'
-means, with respect to any State, any natural catastrophe
-(including any hurricane, tornado, storm, high water,
-winddriven water, tidal wave, tsunami, earthquake, volcanic
-eruption, landslide, mudslide, snowstorm, or drought), or,
-regardless of cause, any fire, flood, or explosion, in any part
-of the State, which in the determination of the Governor of
-such State (or the Mayor, in the case of the District of
-Columbia) causes damage of sufficient severity and magnitude to
-warrant the application of the rules of this section.
-``(3) State.--For purposes of this section, the term
-`State' includes the District of Columbia, the Commonwealth of
-Puerto Rico, the Virgin Islands, Guam, American Samoa, and the
-Commonwealth of the Northern Mariana Islands.''.
+``(1) In general.--The Secretary (after consultation with the
+Administrator of the Federal Emergency Management Agency) may, upon
+the written request of the Governor of a State (or the Mayor, in
+the case of the District of Columbia), apply the rules of
+subsections (a) and (b) to a qualified State declared disaster in
+the same manner as a disaster, fire, or action otherwise described
+in subsection (a).
+``(2) Qualified state declared disaster.--For purposes of this
+section, the term `qualified State declared disaster' means, with
+respect to any State, any natural catastrophe (including any
+hurricane, tornado, storm, high water, winddriven water, tidal
+wave, tsunami, earthquake, volcanic eruption, landslide, mudslide,
+snowstorm, or drought), or, regardless of cause, any fire, flood,
+or explosion, in any part of the State, which in the determination
+of the Governor of such State (or the Mayor, in the case of the
+District of Columbia) causes damage of sufficient severity and
+magnitude to warrant the application of the rules of this section.
+``(3) State.--For purposes of this section, the term `State'
+includes the District of Columbia, the Commonwealth of Puerto Rico,
+the Virgin Islands, Guam, American Samoa, and the Commonwealth of
+the Northern Mariana Islands.''.
(b) Mandatory Extensions Extended to 120 Days.--Section 7508A(e) of
such Code, as redesignated by subsection (a), is amended--
(1) by striking ``60 days'' in paragraph (1)(B) thereof and
inserting ``120 days'',
(2) by striking ``60-day'' in paragraph (6) thereof and
inserting ``120-day'', and
-(3) by striking ``60-day'' in the heading and inserting
-``120-day''.
+(3) by striking ``60-day'' in the heading and inserting ``120-
+day''.
(c) Effective Date.--The amendments made by this section shall
apply to declarations made after the date of the enactment of this Act.
-Passed the House of Representatives March 31, 2025.
+Speaker of the House of Representatives.
-Attest:
-
-Clerk.
-119th CONGRESS
-
-1st Session
-
-H. R. 517
-
-_______________________________________________________________________
-
-AN ACT
-
-To amend the Internal Revenue Code of 1986 to modify the rules for
-postponing certain deadlines by reason of disaster.
+Vice President of the United States and
+President of the Senate.
Lobbying activity
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9
filings · 2026 Q3
NATIONAL ASSOCIATION OF REALTORS
ENVHOUINSTAX
5
filings · 2026 Q3
3
filings · 2025 Q3
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Cosponsors (1)
Members who signed on to support this bill.