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HR 517Signed into LawFederalhouse

Filing Relief for Natural Disasters Act

Introduced January 16, 2025Last action July 24, 2025
View official bill

Legislative Progress

Introduced
Referred
Committee
Floor Vote
Passed Chamber
Passed Both
Enrolled
Signed

Plain English Summary

AI-generated

Filing Relief for Natural Disasters Act — Plain English Summary

This law gives the Internal Revenue Service (IRS) more flexibility to help people and businesses recover after natural disasters. Specifically, it expands the IRS's authority to postpone tax deadlines for individuals and organizations located in federally declared disaster areas. Before this law, the IRS could only delay certain tax filing and payment deadlines for a limited period, and this change allows for greater flexibility in how long those extensions can last and who qualifies for them.

The law primarily affects people and businesses in areas that have been officially declared federal disaster zones — for example, communities hit by hurricanes, wildfires, tornadoes, or floods. If you live or run a business in one of these areas, this law means the IRS has more tools to give you extra time to file tax returns or make tax payments without facing penalties. This can be especially important when people are focused on rebuilding their homes and lives rather than meeting a tax deadline.

This bill was passed with broad support and has been signed into law (Public Law No. 119-29). It does not create new tax breaks or change tax rates — it simply gives the IRS more administrative flexibility to cut disaster survivors some slack when it comes to paperwork and payment timing. Anyone living in or near areas frequently affected by natural disasters may benefit from the protections this law puts in place.

This summary is AI-generated for informational purposes. Always refer to the official bill text for legal accuracy.

Latest Action

Became Public Law No: 119-29.

July 24, 2025

Sponsor

R
Rep. Kustoff, David [R-TN-8]RTN

Committees

Ways and MeansFinanceFinance discharged by Unanimous Consent

Legislative History

Signed by President.

Jul 24, 2025

Signed by President.

Jul 24, 2025

Became Public Law No: 119-29.

Jul 24, 2025

Became Public Law No: 119-29.

Jul 24, 2025

Presented to President.

Jul 17, 2025

Presented to President.

Jul 17, 2025
house

Message on Senate action sent to the House.

Jul 14, 2025
house

Senate Committee on Finance discharged by Unanimous Consent.

Jul 10, 2025

Passed Senate without amendment by Unanimous Consent.

Jul 10, 2025
house

Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

Jul 10, 2025
house

Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)

Jul 10, 2025

Received in the Senate and Read twice and referred to the Committee on Finance.

Apr 1, 2025

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 388 - 0 (Roll no. 84). (text: CR H1347: 1)

Mar 31, 2025
house

Motion to reconsider laid on the table Agreed to without objection.

Mar 31, 2025
house

On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 388 - 0 (Roll no. 84). (text: CR H1347)

Mar 31, 2025
house

Considered as unfinished business. (consideration: CR H1356)

Mar 31, 2025
house

At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

Mar 31, 2025
house

DEBATE - The House proceeded with forty minutes of debate on H.R. 517.

Mar 31, 2025
house

Considered under suspension of the rules. (consideration: CR H1347-1348)

Mar 31, 2025
house

Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

Mar 31, 2025
house

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.

Mar 27, 2025

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.

Mar 27, 2025

Placed on the Union Calendar, Calendar No. 31.

Mar 27, 2025

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.

Feb 26, 2025

Committee Consideration and Mark-up Session Held

Feb 26, 2025

Introduced in House

Jan 16, 2025

Introduced in House

Jan 16, 2025

Referred to the House Committee on Ways and Means.

Jan 16, 2025