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119th Congress Taxation

H.R. 517: Filing Relief for Natural Disasters Act

Became LawPublic Law 119-29, signed Jul 24, 2025

  1. Introduced (completed)Jan 16, 2025
  2. Passed House (completed)Mar 31, 2025, 388–0
  3. Passed Senate (completed)Jul 10, 2025
  4. To the President (completed)Jul 17, 2025
  5. Became law (completed)Jul 24, 2025

Summary

Public Law, Jul 24, 2025

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.

Read the full summary

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).

Written by the Congressional Research Service, Library of Congress.

Key votes

House final vote, Mar 31, 2025

On Motion to Suspend the Rules and Pass, as Amended

Passed 388–0

Yea 388two-thirds 259Nay 0

  • Democrats193 yea, 0 nay
  • Republicans194 yea, 0 nay
  • Independents1 yea, 0 nay
See how all 388 members voted

Showing 430 of 430 members

Yea 388

Republicans (194)

Democrats (193)

Independents (1)

Not voting 42

Senate

Passed by unanimous consent

Jul 10, 2025

No recorded vote, so there is no member-by-member tally.

Roll calls

1 vote on this bill

Showing 1 of 1 roll calls

  • Mar 31, 2025HouseOn Motion to Suspend the Rules and Pass, as AmendedFinal passagePassed, yea-nay 388–0
    Roll call 84 tally by party
    PartyYeaNayPresentNot voting
    Democrats1930020
    Republicans1940022
    Independents1000
    Total3880042

    House roll call 84: On Motion to Suspend the Rules and Pass, as Amended. Passed.

    How each member voted (430)

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

1

Bipartisan support.

Who scored on this bill

196 points earned
  1. 1David Kustoff R-TN SponsorDrew cross-party cosponsors, introduced, marked up, reported, passed House, discharged, passed Senate, became law8 events+192
  2. 2Judy Chu D-CACosponsored; cosponsored bill passed2 events+4
See all scorers and every scoring event

Introductions and cosponsorships count toward weekly caps and show no points.

Other bills by David Kustoff

History

  1. Jul 24, 2025Signed by the President. Became Public Law 119-29.
  2. Jul 17, 2025Presented to the President.
  3. Jul 10, 2025Passed the Senate by unanimous consent.
  4. Mar 31, 2025Passed the House, 388–0.
  5. Jan 16, 2025Introduced in the House by David Kustoff.
Show the full action history (23 actions)
  1. Jul 24, 2025Signed by President.
  2. Jul 24, 2025Became Public Law No: 119-29.
  3. Jul 17, 2025Presented to President.
  4. Jul 14, 2025Message on Senate action sent to the House.
  5. Jul 10, 2025Senate Committee on Finance discharged by Unanimous Consent.
  6. Jul 10, 2025Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
  7. Jul 10, 2025Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  8. Jul 10, 2025Passed Senate without amendment by Unanimous Consent.
  9. Apr 1, 2025Received in the Senate and Read twice and referred to the Committee on Finance.
  10. Mar 31, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  11. Mar 31, 2025Considered under suspension of the rules. (consideration: CR H1347-1348)
  12. Mar 31, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 517.
  13. Mar 31, 2025At 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.
  14. Mar 31, 2025Considered as unfinished business. (consideration: CR H1356)
  15. Mar 31, 2025Passed/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)
  16. Mar 31, 2025On 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)
  17. Mar 31, 2025Motion to reconsider laid on the table Agreed to without objection.
  18. Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
  19. Mar 27, 2025Placed on the Union Calendar, Calendar No. 31.
  20. Feb 26, 2025Committee Consideration and Mark-up Session Held
  21. Feb 26, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
  22. Jan 16, 2025Introduced in House
  23. Jan 16, 2025Referred to the House Committee on Ways and Means.