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HR 517 Became law

Allows the IRS to postpone federal tax deadlines for taxpayers affected by state-declared disasters, not just federally declared ones, at a governor's request.

Official title: Filing Relief for Natural Disasters Act

Outcome Public Law 119-29
Timeline each lane is a chamber; dates pull from congress.gov actions
House
Introduced 16-JAN-2025
Referred 16-JAN-2025
Approved by committee 26-FEB-2025
Reported 27-MAR-2025
On the calendar 27-MAR-2025
Passed 31-MAR-2025
Senate
Received 01-APR-2025
Passed 10-JUL-2025
President
Presented 17-JUL-2025
Signed 24-JUL-2025
Became law 24-JUL-2025
Key points
  • Lets the Treasury Secretary, after consulting FEMA, postpone federal tax deadlines when a state governor (or the D.C. mayor) requests it for a state-declared disaster
  • Covers natural catastrophes, and fires, floods, or explosions regardless of cause, that the governor determines are severe enough
  • Extends the maximum mandatory postponement period from 60 days to 120 days
  • Applies to declarations made after July 24, 2025, the date of enactment
AI-generated from the Public Law text of 25-JUL-2025 · verify · report an error
Official CRS summary

Current. The Congressional Research Service's summary covers the bill's latest wording (Public Law, 24-JUL-2025).

CRS is the Library of Congress's nonpartisan research office. Read it on congress.gov
Committee referrals (2) Policy area

Taxation

Sponsor David Kustoff (R-TN) Cosponsors · 1
■ 1 D
1 Democrat