3.0.0
517
2025-12-05T21:43:29Z
2025-12-05T21:43:29Z
House
H
HR
2025-01-16
119
https://www.congress.gov/bill/119th-congress/house-bill/517
[Congressional Record Volume 171, Number 9 (Thursday, January 16, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. KUSTOFF:H.R. 517.Congress has the power to enact this legislation pursuantto the following:Under Article I, Section 8, the Necessary and ProperClause. Congress shall have power to make all laws whichshall be necessary and proper for carrying into Execution theforegoing powers and all Powers vested by this Constitutionin the Government of the United States, or in any Departmentof Officer thereof.[Page H223]
- ssfi00
Finance Committee
Senate
Standing
  - Discharged From
2025-07-10T18:40:44Z
  - Referred To
2025-04-01T16:12:08Z
- hswm00
Ways and Means Committee
House
Standing
  - Reported By
2025-03-27T15:17:36Z
  - Markup By
2025-02-26T19:04:00Z
  - Referred To
2025-01-16T14:02:20Z
H. Rept. 119-44

- Filing Relief for Natural Disasters Act
119
132
S
2025-01-16
Read twice and referred to the Committee on Finance.
  - Identical bill
CRS
- 2025-07-24
Became Public Law No: 119-29.
President
E40000
9
Library of Congress
- 2025-07-24
Became Public Law No: 119-29.
BecameLaw
36000
9
Library of Congress
- 2025-07-24
Signed by President.
President
E30000
9
Library of Congress
- 2025-07-24
Signed by President.
BecameLaw
36000
9
Library of Congress
- 2025-07-17
Presented to President.
Floor
E20000
2
House floor actions
- 2025-07-17
Presented to President.
President
28000
9
Library of Congress
- 2025-07-14
Senate
Message on Senate action sent to the House.
Floor
- 2025-07-10
Senate
Passed Senate without amendment by Unanimous Consent.
Floor
- 2025-07-10
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Floor
17000
9
Library of Congress
- 2025-07-10
  - ssfi00
Finance Committee
Senate
Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
Discharge
- 2025-07-10
Senate Committee on Finance discharged by Unanimous Consent.
Committee
14500
9
Library of Congress
  - ssfi00
Finance Committee
- 2025-04-01
  - ssfi00
Finance Committee
Senate
Received in the Senate and Read twice and referred to the Committee on Finance.
IntroReferral
- 2025-03-31
18:56:04
Motion to reconsider laid on the table Agreed to without objection.
Floor
H38310
2
House floor actions
- 2025-03-31
18:56:03
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)
Floor
H37300
2
House floor actions
84
https://clerk.house.gov/evs/2025/roll084.xml
House
119
2025-03-31T22:56:03Z
1
- 2025-03-31
18:56:03
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)
Floor
8000
9
Library of Congress
84
https://clerk.house.gov/evs/2025/roll084.xml
House
119
2025-03-31T22:56:03Z
1
- 2025-03-31
18:30:40
Considered as unfinished business. (consideration: CR H1356)
Floor
H30000
2
House floor actions
- 2025-03-31
16:44:30
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.
Floor
H37220
2
House floor actions
- 2025-03-31
16:30:52
DEBATE - The House proceeded with forty minutes of debate on H.R. 517.
Floor
H8D000
2
House floor actions
- 2025-03-31
16:30:50
Considered under suspension of the rules. (consideration: CR H1347-1348)
Floor
H30000
2
House floor actions
- 2025-03-31
16:30:46
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Floor
H30300
2
House floor actions
- 2025-03-27
Placed on the Union Calendar, Calendar No. 31.
Calendars
H12410
2
House floor actions
- 2025-03-27
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
Committee
H12200
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-03-27
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
Committee
5000
9
Library of Congress
  - hswm00
Ways and Means Committee
- 2025-02-26
  - hswm00
Ways and Means Committee
1
House committee actions
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
Committee
- 2025-02-26
  - hswm00
Ways and Means Committee
1
House committee actions
Committee Consideration and Mark-up Session Held
Committee
- 2025-01-16
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-01-16
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2025-01-16
Introduced in House
IntroReferral
1000
9
Library of Congress
- K000392
Rep. Kustoff, David [R-TN-8]
David
Kustoff
R
TN
8
N
- C001080
Rep. Chu, Judy [D-CA-28]
Judy
Chu
D
CA
28
2025-01-16
True
- 2025-03-24T15:41:00Z

H.R. 517, Filing Relief for Natural Disasters Act
https://www.cbo.gov/publication/61260
As ordered reported by the House Committee on Ways and Means on February 26, 2025
- Public Law
119-29
Taxation
- District of Columbia
2025-03-05T20:56:15Z
- Internal Revenue Service (IRS)
2025-03-05T20:55:41Z
- Natural disasters
2025-03-05T20:55:50Z
- State and local government operations
2025-03-05T20:55:57Z
- Tax administration and collection, taxpayers
2025-03-05T20:55:34Z
- U.S. territories and protectorates
2025-03-05T20:56:06Z
Taxation
2025-02-19T20:27:18Z
00
2025-01-16
Introduced in House
2025-03-26T18:32:11Z
Filing Relief for Natural Disasters Act
This bill 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 bill 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 bill 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 bill, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
The bill 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 60-day 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 bill increases to 120 days the automatic extension of federal tax deadlines for these taxpayers.

Filing Relief for Natural Disasters Act
- Short Titles from ENR (Enrolled) bill text
147

Filing Relief for Natural Disasters Act
2025-07-15T04:08:20Z
J
Joint
Enrolled Bill
ENR
- Short Titles from RFS (Referred to Senate) bill text
255

Filing Relief for Natural Disasters Act
2025-04-03T13:23:21Z
S
Senate
Referred in Senate
RFS
- Short Title(s) as Passed House
104

Filing Relief for Natural Disasters Act
2025-04-02T02:53:20Z
H
House
Engrossed in House
EH
- Short Title(s) as Reported to House
102

Filing Relief for Natural Disasters Act
2025-03-28T04:38:18Z
H
House
Reported in House
RH
- Display Title
45

Filing Relief for Natural Disasters Act
2025-02-13T09:23:18Z
- Short Title(s) as Introduced
101

Filing Relief for Natural Disasters Act
2025-02-13T09:23:17Z
Introduced in House
IH
- Official Title as Introduced
6

To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
2025-02-13T09:18:31Z
Introduced in House
IH
- Enrolled Bill
  - https://www.govinfo.gov/content/pkg/BILLS-119hr517enr/xml/BILLS-119hr517enr.xml
- Referred in Senate
2025-04-01T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr517rfs/xml/BILLS-119hr517rfs.xml
- Engrossed in House
2025-03-31T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr517eh/xml/BILLS-119hr517eh.xml
- Reported in House
2025-03-27T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr517rh/xml/BILLS-119hr517rh.xml
- Introduced in House
2025-01-16T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr517ih/xml/BILLS-119hr517ih.xml
- 2025-07-25T03:59:59Z
  - https://www.govinfo.gov/content/pkg/PLAW-119publ29/uslm/PLAW-119publ29.xml
United States Legislative Markup
Public Law
2025-07-24
Became Public Law No: 119-29.
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.
Congressional Research Service, Library of Congress
This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.