Filing Relief for Natural Disasters Act
Signed into law Jul 24, 2025 · Taxation
What this law does
- Allows the IRS to delay federal tax deadlines for people hit by a state-declared disaster, when the governor asks in writing.
- Covers natural disasters, fires, floods, and explosions, and includes D.C. and U.S. territories as states.
- Lengthens the automatic tax deadline extension for people in federally declared disaster areas from 60 days to 120 days.
Plain-language list by Voting On, based only on the official summary by the nonpartisan Congressional Research Service and the bill's titles. Read the official summary.
How it became law
- IntroducedJan 16, 2025 · House
- 74 daysPassed HouseMar 31, 2025
- 101 daysPassed SenateJul 10, 2025
- 7 daysPresented to the PresidentJul 17, 2025
- 7 daysSigned into lawJul 24, 2025
Official summary
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).
Summary by the nonpartisan Congressional Research Service (Public Law, Jul 24, 2025).
Who wrote it
Sponsor: Rep. Kustoff, David [R-TN-8]
1 cosponsor: 1 Democrats. 1 signed on the day it was introduced.
Show all cosponsors
| Cosponsor | Signed on | |
|---|---|---|
| Rep. Chu, Judy [D-CA-28] | Jan 16, 2025 | Original cosponsor |
Recorded votes
| Date | Chamber | Vote | Yeas | Nays |
|---|---|---|---|---|
| Mar 31, 2025 | 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). | 388 | 0 |
What was added
Amendments adopted (0)
No floor amendments were adopted. Any changes were made in committee or in a later version of the bill.
Sections in the final law that were not in the first version (Introduced in House) (0)
None. Every section heading in the final law was already in the first version (Introduced in House).
What was removed
Sections in the first version (Introduced in House) that did not make it into the law (0)
None. Every section heading from the first version (Introduced in House) remains in the law.
Compared by section heading between the Introduced in House text (Jan 16, 2025) and the Enrolled Bill text, both from GovInfo. Wording changes inside a section that kept its heading are not shown here; see the amendments and the text versions.
Proposed but not adopted
No amendments were voted down or withdrawn.
Full action history
Show all 28 official actions
| Jul 24, 2025 | Signed by President. |
| Jul 24, 2025 | Signed by President. |
| Jul 24, 2025 | Became Public Law No: 119-29. |
| Jul 24, 2025 | Became Public Law No: 119-29. |
| Jul 17, 2025 | Presented to President. |
| Jul 17, 2025 | Presented to President. |
| Jul 14, 2025 | Message on Senate action sent to the House. |
| Jul 10, 2025 | Senate Committee on Finance discharged by Unanimous Consent. |
| Jul 10, 2025 | Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321) |
| Jul 10, 2025 | Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. |
| Jul 10, 2025 | Passed Senate without amendment by Unanimous Consent. |
| Apr 1, 2025 | Received in the Senate and Read twice and referred to the Committee on Finance. |
| Mar 31, 2025 | Motion to reconsider laid on the table Agreed to without objection. |
| Mar 31, 2025 | 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 | 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 | Considered as unfinished business. (consideration: CR H1356) |
| Mar 31, 2025 | 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 | DEBATE - The House proceeded with forty minutes of debate on H.R. 517. |
| Mar 31, 2025 | Considered under suspension of the rules. (consideration: CR H1347-1348) |
| Mar 31, 2025 | Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. |
| Mar 27, 2025 | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44. |
| Mar 27, 2025 | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44. |
| Mar 27, 2025 | Placed on the Union Calendar, Calendar No. 31. |
| Feb 26, 2025 | Committee Consideration and Mark-up Session Held |
| Feb 26, 2025 | Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0. |
| Jan 16, 2025 | Introduced in House |
| Jan 16, 2025 | Introduced in House |
| Jan 16, 2025 | Referred to the House Committee on Ways and Means. |
Sources: Congress.gov (bill record, sponsors, actions, amendments, CRS summary) and GovInfo (official text). Days are calendar days.