H.R. 517

[119th Congress Public Law 29]
[From the U.S. Government Publishing Office]

[[Page 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. <<NOTE: 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, <<NOTE: Filing 
Relief for Natural Disasters Act.>> 
SECTION 1. <<NOTE: 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 <<NOTE: 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) <<NOTE: 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) <<NOTE: 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'',

[[Page 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) <<NOTE: 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:
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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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