Filing Relief for Natural Disasters Act
This bill became law
What it doesSummary public law (Jul 24, 2025)
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).
What just happenedJul 24, 2025
Became Public Law No: 119-29.
Who’s behind it
- Referred in SenateApr 1, 2025
- Engrossed in HouseMar 31, 2025
- Reported in HouseMar 27, 2025
- Introduced in HouseJan 16, 2025
- Public LawJul 25, 2025
- Jul 24, 2025PresidentE40000
Became Public Law No: 119-29.
- Jul 24, 2025BecameLaw36000
Became Public Law No: 119-29.
- Jul 24, 2025PresidentE30000
Signed by President.
- Jul 24, 2025BecameLaw36000
Signed by President.
- Jul 17, 2025FloorE20000
Presented to President.
- Jul 17, 2025President28000
Presented to President.
- Jul 14, 2025Floor
Message on Senate action sent to the House.
- Jul 10, 2025Floor
Passed Senate without amendment by Unanimous Consent.
- Jul 10, 2025Floor17000
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Jul 10, 2025Discharge
Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
Finance Committee - Jul 10, 2025Committee14500
Senate Committee on Finance discharged by Unanimous Consent.
Finance Committee - Apr 1, 2025IntroReferral
Received in the Senate and Read twice and referred to the Committee on Finance.
Finance Committee - Mar 31, 2025FloorH38310
Motion to reconsider laid on the table Agreed to without objection.
- Mar 31, 2025FloorH37300
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, 2025Floor8000
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, 2025FloorH30000
Considered as unfinished business. (consideration: CR H1356)
- Mar 31, 2025FloorH37220
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, 2025FloorH8D000
DEBATE - The House proceeded with forty minutes of debate on H.R. 517.
- Mar 31, 2025FloorH30000
Considered under suspension of the rules. (consideration: CR H1347-1348)
- Mar 31, 2025FloorH30300
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Mar 27, 2025CalendarsH12410
Placed on the Union Calendar, Calendar No. 31.
- Mar 27, 2025CommitteeH12200
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
Ways and Means Committee - Mar 27, 2025Committee5000
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
Ways and Means Committee - Feb 26, 2025CommitteeH19000
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
Ways and Means Committee - Feb 26, 2025CommitteeH15001
Committee Consideration and Mark-up Session Held
Ways and Means Committee - Jan 16, 2025IntroReferralH11100
Referred to the House Committee on Ways and Means.
Ways and Means Committee - Jan 16, 2025IntroReferralIntro-H
Introduced in House
- Jan 16, 2025IntroReferral1000
Introduced in House