H.R. 517Filing Relief for Natural Disasters Act

1 recorded actionWhat the measure does Read on Congress.gov

Sponsor: David Kustoff [R-TN-08]
Cosponsors: 1 · 1 Democrat
Policy area: Taxation
Committees: Ways and Means Committee, Finance Committee
Latest action: Jul 24, 2025 · Became Public Law No: 119-29.

IntroducedJan 16, 2025
Passed the HouseMar 31, 2025
Passed the SenateJul 10, 2025
Sent to the PresidentJul 17, 2025
Became lawJul 24, 2025

What the measure doesCRS summary

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.

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 nonpartisan Congressional Research Service, describing H.R. 517 as public Law on Jul 24, 2025. It is not the text of the measure; a later amendment may have changed what it does.

How every member votedHouse roll call 84

House Mar 31, 2025

On Motion to Suspend the Rules and Pass, as Amended

Filing Relief for Natural Disasters Act

Passed · Two-thirds required

388 Yea 0 Nay 42 not voting

Crossed both parties No voting member broke with their own party.

Open the official roll call

How the chamber split

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DemocratsIndependentsRepublicansFilled: YeaRing: NayGrey: not voting or present

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All members430 members

Democratic213 members

Independent1 member

Republican216 members

marks half of the votes cast. A party’s majority is the side most of its voting members took.

Cosponsors1 · 1 Democrat

Signing on is not a vote: a member can cosponsor H.R. 517 and vote against it. 1 signed when it was filed.

DJudy Chu [D-CA-28]Original2026 profile

Loading the public record

H.R. 517Filing Relief for Natural Disasters Act

What the measure doesCRS summary

How every member votedHouse roll call 84

On Motion to Suspend the Rules and Pass, as Amended

How the chamber split

Cosponsors1 · 1 Democrat

H.R. 517Filing Relief for Natural Disasters Act

What the measure doesCRS summary

How every member votedHouse roll call 84

On Motion to Suspend the Rules and Pass, as Amended

How the chamber split

Cosponsors1 · 1 Democrat

Who lobbied on H.R. 5174 organizations

Who lobbied on H.R. 5174 organizations