Federal · 119th Congress · House bill
H.R. 517: Filing Relief for Natural Disasters Act
Became law Public Law 119-29 Official data
- Introduced
- Reported by committee
- Passed one chamber
- Passed both chambers
- Sent to President
- Became law
Last official action: · Record last updated:
Official summary
Written by the Congressional Research Service (CRS), Library of Congress for the version “Public Law”, July 24, 2025. Reproduced verbatim.
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).
Recorded votes
Roll calls on passage or final agreement. Washington’s members are shown first; every member’s vote is on the roll-call page.
House Roll Call 84: On Motion to Suspend the Rules and Pass, as Amended
· Passed · Yes 388, No 0, Not voting 42
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)
Washington: Rep. Suzan K. DelBene (WA-1) (D): Yes · Rep. Rick Larsen (WA-2) (D): Yes · Rep. Marie Gluesenkamp Perez (WA-3) (D): Yes · Rep. Dan Newhouse (WA-4) (R): Not voting · Rep. Michael Baumgartner (WA-5) (R): Yes · Rep. Emily Randall (WA-6) (D): Yes · Rep. Pramila Jayapal (WA-7) (D): Yes · Rep. Kim Schrier (WA-8) (D): Yes · Rep. Adam Smith (WA-9) (D): Yes · Rep. Marilyn Strickland (WA-10) (D): Yes
Official actions
- Became Public Law No: 119-29.
- Signed by President.
- Presented to President.
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Senate Committee on Finance discharged by Unanimous Consent.
- 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)
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
- Introduced in House