Public Law 119–29: To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
Public Law
29
Public Law 119–29
139 Stat. 471
2025-07-24
2025-07-24
United States Government Publishing Office
National Archives and Records Administration
Office of the Federal Register
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PUBLIC LAW 119–29—JULY 24, 2025
139 STAT. 471
Public Law
119–29
119th Congress

An Act
To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
July 24, 2025
[H.R. 517]
Be it enacted by the Senate and House of Representa­tives of the United States of America in Congress assembled,
Filing Relief
for Natural Disasters Act.
SECTION 1.
26 USC 1 note.

SHORT TITLE.
This Act may be cited as the “Filing Relief for Natural Disasters Act”.
SEC. 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
26 USC 7508A.
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)
Definitions.

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)
Determination.

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”,139 STAT. 472
(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)
26 USC 7508A note.

Effective Date.—
The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.
Approved
July 24, 2025
.

LEGISLATIVE HISTORY—H.R. 517:
HOUSE REPORTS: ┐No. 119–44 (Comm. on Ways and Means).

CONGRESSIONAL RECORD, Vol. 171 (2025):
Mar. 31, considered and passed House.
July 10, considered and passed Senate.
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