H.R. 517 · Signed into law · Taxation

Filing Relief for Natural Disasters Act

What it does

Authorizes the IRS to postpone federal tax deadlines for taxpayers affected by a qualified state-declared disaster upon written request by the state governor or District of Columbia mayor.
Expands the definition of qualifying disasters to include any natural catastrophe, fire, flood, or explosion causing sufficient damage, removing the requirement for federal disaster declaration.
Extends the scope of state jurisdiction to include the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands.
Increases the automatic 60-day extension of federal tax deadlines to certain relief workers, individuals affected by disasters, and taxpayers whose principal residence, business, or tax records are in disaster areas.

Official summary

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…

Latest action

Jul 24, 2025: Became Public Law No: 119-29.

Committee: Senate Finance