Bill · H.R. 517· House(119-HR-517)
Filing Relief for Natural Disasters Act
- Introduced
- 1/16/2025
- Last activity
- 7/24/2025 — Became Public Law No: 119-29.
- Sponsored by
- David Kustoff
- Cosponsors
- - 0 - 1
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
What this bill would do
This Act, titled the "Filing Relief for Natural Disasters Act," amends the Internal Revenue Code of 1986. It modifies the rules regarding the postponement of certain federal tax deadlines due to disasters. The bill allows the Secretary to apply deadline postponement rules to qualified state-declared disasters upon a written request from a Governor or Mayor. It also extends mandatory extensions from 60 days to 120 days. These changes apply to declarations made after the Act's enactment.
Yes· 3 of 10
Does this improve help for people hit by a disaster?+5
Provides better tax deadline relief following natural disasters.
Does this leave more decisions to the states?+4
Empowers Governors and Mayors to request disaster relief for their states.
Would business owners be better off under this?+3
Increases flexibility for business tax obligations during emergencies.
The opposite
No question was scored the opposite.
What Congress actually voted on
One recorded vote has been taken on this bill.
- The House: a fast-track vote, needing two-thirds to passPassed 388–0
The House sets aside its normal procedure to move quickly: no amendments, little debate, and a two-thirds bar instead of a simple majority. It is used for measures expected to be uncontroversial, so a bill that fails here failed despite broad expectations that it would not.
03/31/2025 · Roll call 84 · recorded as “On Motion to Suspend the Rules and Pass, as Amended”
Who it would affect, and how
Potential Positive Impacts for People
-
Increased Deadline Extensions: The bill changes the period for mandatory extensions from 60 days to 120 days, which may benefit those needing more time following a disaster (Section 2(b)).
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Expanded Relief for State-Declared Disasters: The Secretary can now apply postponement rules to a "qualified State declared disaster" if requested in writing by a Governor or Mayor (Section 2(a)(1)).
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Broader Definition of Disasters: Relief can be sought for various natural catastrophes such as hurricanes, tornadoes, storms, earthquakes, or volcanic eruptions, as well as any fire, flood, or explosion that causes sufficient damage (Section 2(a)(2)).
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Inclusive Geographic Application: The rules apply to various locations including States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands (Section 2(a)(3)).
Potential Negative Impacts for People
- No negative impacts are explicitly mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Business Owners+3Good For Low Income Households+2Good For Middle Class Households+2Good For Billionaires+1Good For High Income Households+1Good For High Net Worth Individuals+1Good For Ultra High Net Worth Individuals+1
- Environment Energy And Infrastructure
- Improves Disaster Relief And F E M A+5
- Governance And Ideology
- Increase States Rights+4
- Economy And Finance
- Improves Small Business Support+3
- Public Law(7/25/2025)
The text as it became law
- Enrolled Bill
The final version, on its way to the President
- 7/24/2025
- Signed by President.
- Became Public Law No: 119-29.
- 7/17/2025
- Presented to President.
- 7/14/2025
- Message on Senate action sent to the House.
- 7/10/2025
- Senate Committee on Finance discharged by Unanimous Consent.
- Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Passed Senate without amendment by Unanimous Consent.
- 4/1/2025
- Received in the Senate and Read twice and referred to the Committee on Finance.
- 3/31/2025
- Motion to reconsider laid on the table Agreed to without objection.
- 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)
- 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)
- Considered as unfinished business. (consideration: CR H1356)
- 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.
- DEBATE - The House proceeded with forty minutes of debate on H.R. 517.
- Considered under suspension of the rules. (consideration: CR H1347-1348)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 3/27/2025
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
- Placed on the Union Calendar, Calendar No. 31.
- 2/26/2025
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
- 1/16/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Judy ChuDemocrat · California