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H.R. 517

U.S. House•Passed

Summary

H.R. 517, the Filing Relief for Natural Disasters Act, was introduced in the House on Jan 16, 2025 by Rep. David Kustoff (R) with 1 co-sponsor. It last saw action on Jul 24, 2025: Became Public Law No: 119-29. It is now Public Law 119-29.

Record

Text

H.R. 517 has 1 co-sponsor and 1 roll call.

hb517/engrossed-in-house.txt
119 HR 517 EH: Filing Relief for Natural Disasters Act
 U.S. House of Representatives
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 IB
 119th CONGRESS  1st Session
 H. R. 517
 IN THE HOUSE OF REPRESENTATIVES
 AN ACT
To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
1.
Short title
This Act may be cited as the   Filing Relief for Natural Disasters Act  .
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 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)
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)
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 ,
(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)
Effective date
The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.
    Passed the House of Representatives March 31, 2025.  Kevin F. McCumber,  Clerk.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-01-16
  2. Passed House2025-03-31
  3. Passed Senate2025-07-10
  4. Conference
  5. To President2025-07-17
  6. Became Law2025-07-24

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Public Law Jul 24, 2025

hb517/public-law.md

Shown Here:
Public Law (07/24/2025)

Filing Relief for Natural Disasters Act

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).

Introduced in House Jan 16, 2025

hb517/introduced-in-house.md

Shown Here:
Introduced in House (01/16/2025)

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 such federal tax deadlines.

Further, under current law, an automatic 60-day 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 bill increases to 120 days the automatic extension of federal tax deadlines for these taxpayers.

Sponsors

Rep. David Kustoff (R) sponsors H.R. 517, and 1 member has co-sponsored it from the day it was introduced.

Committees

H.R. 517 went before 2 committees: Finance and Ways and Means.

Finance
Finance
Discharged From · Jul 10, 2025 · 902 Bills
Ways and Means
Ways and Means
Reported By · Mar 27, 2025 · 1,160 Bills

Reports

1 committee report has been filed on H.R. 517, the latest H. Rept. 119-44.

Actions

H.R. 517 has taken 23 actions since Jan 16, 2025, the latest on Jul 24, 2025.

ChamberAction
Jul 24, 2025
House
Signed by President.
Jul 24, 2025
House
Became Public Law No: 119-29.
Jul 17, 2025
House
Presented to President.
Jul 14, 2025
Senate
Message on Senate action sent to the House.
Jul 10, 2025
Senate
Senate Committee on Finance discharged by Unanimous Consent.Finance Committee

Votes

H.R. 517 went to 1 roll call in the House, the latest on Mar 31, 2025 at 388–0.

ChamberQuestion
Yea
Nay
Mar 31, 2025
House
On Motion to Suspend the Rules and Pass, as Amended
388
0

1 bill is related to H.R. 517, as Public law contains the text.

Titles

H.R. 517 goes by 8 titles, 5 of them short titles.

  • To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster. — Official Titles from EH (Engrossed in House) bill text
  • Filing Relief for Natural Disasters Act — Short Titles from ENR (Enrolled) bill text
  • Filing Relief for Natural Disasters Act — Short Titles from RFS (Referred to Senate) bill text
  • Filing Relief for Natural Disasters Act — Short Title(s) as Passed House
  • Filing Relief for Natural Disasters Act — Short Title(s) as Reported to House
  • Filing Relief for Natural Disasters Act — Display Title
  • Filing Relief for Natural Disasters Act — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster. — Official Title as Introduced

Cost estimate

The Congressional Budget Office has filed 1 estimate for H.R. 517, the latest on Mar 24, 2025.

Lobbying

3 clients hired 3 firms and 45 registered lobbyists who named H.R. 517 in 19 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code, Labor Issues/Antitrust/Workplace, Accounting, Education, Government Issues, Budget/Appropriations, Banking, Civil Rights/Civil Liberties.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS—District of Columbia110—
NATIONAL ASSOCIATION OF REALTORS—District of Columbia16—
ASSOCIATION OF CALIFORNIA WATER AGENCIES—District of Columbia13—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS110—
NATIONAL ASSOCIATION OF REALTORS16—
ASSOCIATION OF CALIFORNIA WATER AGENCIES13—

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 45.

LobbyistFirmsClientsFilings
DANIEL HAUFFE1110
EILEEN SHERR1110
KATHRYN KILEY1110
KRISTIN ESPOSITO1110
MARK PETERSON1110
MELANIE LAURIDSEN1110
NING YIM1110
RACHEL DRESEN1110
REEMA PATEL1110
TODD SLOVES1110
MICHEN ZOU119
SCOTT KLEIN119
ERNESTO RODRIGUEZ117
ALEXIA SMOKLER116
AUSTIN PEREZ116
BRYAN GREENE116
COLETTE MASSENGALE116
ERIN STACKLEY116
EVAN LIDDIARD116
HELEN DEVLIN116

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
NATIONAL ASSOCIATION OF REALTORSNATIONAL ASSOCIATION OF REALTORS2025 second_quarter$16.1M2nd Quarter - Report
NATIONAL ASSOCIATION OF REALTORSNATIONAL ASSOCIATION OF REALTORS2025 fourth_quarter$15.9M4th Quarter - Report
NATIONAL ASSOCIATION OF REALTORSNATIONAL ASSOCIATION OF REALTORS2026 first_quarter$15.5M1st Quarter - Report
NATIONAL ASSOCIATION OF REALTORSNATIONAL ASSOCIATION OF REALTORS2026 second_quarter$14.6M2nd Quarter - Report
NATIONAL ASSOCIATION OF REALTORSNATIONAL ASSOCIATION OF REALTORS2025 first_quarter$11.2M1st Quarter - Report
NATIONAL ASSOCIATION OF REALTORSNATIONAL ASSOCIATION OF REALTORS2025 third_quarter$11M3rd Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2026 second_quarter$1.6M2nd Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2026 first_quarter$1.5M1st Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 fourth_quarter$1.4M4th Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 fourth_quarter$1.4M4th Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 fourth_quarter$1.4M4th Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 second_quarter$1.4M2nd Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 second_quarter$1.4M2nd Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 first_quarter$1.3M1st Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 third_quarter$1.3M3rd Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 third_quarter$1.3M3rd Quarter - Report
ASSOCIATION OF CALIFORNIA WATER AGENCIESASSOCIATION OF CALIFORNIA WATER AGENCIES2025 fourth_quarter$115K4th Quarter - Report
ASSOCIATION OF CALIFORNIA WATER AGENCIESASSOCIATION OF CALIFORNIA WATER AGENCIES2025 third_quarter$115K3rd Quarter - Report
ASSOCIATION OF CALIFORNIA WATER AGENCIESASSOCIATION OF CALIFORNIA WATER AGENCIES2025 second_quarter$115K2nd Quarter - Report

Classification

The Congressional Research Service files H.R. 517 under Taxation, one of its 31 policy areas, and gives it 6 legislative subjects.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 517’s is Taxation.

hr517/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Legislative Subjects

H.R. 517 carries 6 of CRS’s legislative subjects, from District of Columbia to U.S. territories and protectorates.

hr517/subjects.txt
District of ColumbiaInternal Revenue Service (IRS)Natural disastersState and local government operationsTax administration and collection, taxpayersU.S. territories and protectorates

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 517, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 9 (Thursday, January 16, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. KUSTOFF:H.R. 517.Congress has the power to enact this legislation pursuantto the following:Under Article I, Section 8, the Necessary and ProperClause. Congress shall have power to make all laws whichshall be necessary and proper for carrying into Execution theforegoing powers and all Powers vested by this Constitutionin the Government of the United States, or in any Departmentof Officer thereof.[Page H223]

Source: congress.gov · legiscan.com