119 HR 517 RH: Filing Relief for Natural Disasters Act U.S. House of Representatives 2025-03-27 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

IBUnion Calendar No. 31119th CONGRESS1st SessionH. R. 517[Report No. 119–44]IN THE HOUSE OF REPRESENTATIVESJanuary 16, 2025Mr. Kustoff (for himself and Ms. Chu) introduced the following bill; which was referred to the Committee on Ways and MeansMarch 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on January 16, 2025A BILLTo amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

1.

Short title

This Act may be cited as the Filing Relief for Natural Disasters Act.

2.

Modification of rules for postponing certain deadlines by reason of disaster

(a)

Authority To postpone Federal tax deadlines by reason of State-Declared disasters

Section 7508A of the Internal Revenue Code of 1986 is amended by redesignating subsections (c), (d), and (e) as subsections (d), (e), and (f), respectively, and by inserting after subsection (b) the following new subsection:(c)

Special rule for State-Declared disasters

(1)

In general

The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia), apply the rules of subsections (a) and (b) to a qualified State declared disaster in the same manner as a disaster, fire, or action otherwise described in subsection (a).(2)

Qualified State declared disaster

For purposes of this section, the term qualified State declared disaster means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high water, winddriven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the State, which in the determination of the Governor of such State (or the Mayor, in the case of the District of Columbia) causes damage of sufficient severity and magnitude to warrant the application of the rules of this section.(3)

State

For purposes of this section, the term State includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands..(b)

Mandatory extensions extended to 120 days

Section 7508A(e) of such Code, as redesignated by subsection (a), is amended—(1)by striking 60 days in paragraph (1)(B) thereof and inserting 120 days,(2)by striking 60-day in paragraph (6) thereof and inserting 120-day, and (3)by striking 60-day in the heading and inserting 120-day.(c)

Effective date

The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.

March 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed