H.R. 517 · 119th Congress · House

Filing Relief for Natural Disasters Act

Signed into LawEconomy

Introduced 2025-01-16 · Sponsored by Rep. Kustoff, David [R-TN-8] (R-TN) · Last updated 2026-03-31

Last action (2025-07-24): Became Public Law No: 119-29.

Summary

Previously, the IRS could only extend tax deadlines when a disaster was declared at the federal level. This law lets state governors request the same relief for state-declared disasters, covering situations that are serious but don't reach the federal declaration threshold. It also increases the automatic extension period for affected taxpayers, giving people dealing with fires, floods, or storms more breathing room on filing returns, paying taxes, and making retirement contributions.

Congress.gov — H.R. 517

The Good

Authorizes IRS to extend deadlines for state-declared disasters

Previously, the IRS could only postpone federal tax deadlines for federally declared disasters. This bill extends that authority to state-declared disasters, covering events that affect taxpayers but do not rise to the federal declaration threshold.

Congress.gov — H.R. 517

The Bad

Broader extension authority could reduce federal revenue timing

More frequent deadline extensions delay tax collections, affecting Treasury cash flow. While the taxes are eventually collected, the timing impact could be significant during periods with multiple concurrent state-level disasters.

Congress.gov — H.R. 517