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HR517119th CongressWALLET

Filing Relief for Natural Disasters Act

Sponsored By: Representative Kustoff

Became Law

Summary

Easier federal tax filing relief after state-declared disasters. The law lets the IRS, after FEMA consultation, delay federal tax filing and payment deadlines when a governor or D.C. mayor requests it, and it lengthens mandatory postponements from 60 days to 120 days.

Show full summary
  • Families and individual taxpayers in affected areas can get delayed filing and payment deadlines, reducing immediate tax pressure after a disaster. The postponement period is 120 days.
  • Small businesses and self-employed filers get the same deadline relief to ease cash flow and compliance during recovery.
  • Governors and the D.C. mayor can request these postponements for qualifying state-declared disasters. The law explicitly covers Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands and applies to declarations made after enactment.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

120-day tax relief for disaster areas

The IRS can delay federal tax filing and payment deadlines after a state-declared disaster. The postponement period is 120 days, not 60. The Treasury Secretary must consult FEMA and act on a written request from the Governor or D.C. Mayor. Disasters include hurricanes, tornadoes, wildfires, floods, and explosions. This applies to declarations made after the law was enacted, and includes D.C. and U.S. territories.

Sponsors & CoSponsors

Sponsor

Kustoff

TN • R

Cosponsors

  • Chu

    CA • D

    Sponsored 1/16/2025

Roll Call Votes

All Roll Calls

Yes: 388 • No: 0

house vote • 3/31/2025

On Motion to Suspend the Rules and Pass, as Amended

Yes: 388 • No: 0

View on Congress.gov
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