All Roll Calls
Yes: 388 • No: 0
119-hr-517119th CongressWALLET
Filing Relief for Natural Disasters Act
Sponsored By: Representative Kustoff, David [R-TN-8]
Became Law
Summary
Expands federal tax deadline relief to state-declared disasters and lengthens the standard extension to 120 days.
Show full summary
This law lets a Governor or the Mayor of the District of Columbia ask the Treasury Secretary, after consulting the Federal Emergency Management Agency, to apply the Internal Revenue Code rules that postpone certain federal tax deadlines to a "qualified State declared disaster." Qualified disasters include hurricanes, tornadoes, storms, floods, droughts, earthquakes, volcanic eruptions, landslides, snowstorms, fires, and explosions. The law also replaces the previous 60-day mandatory extension with a 120-day mandatory extension for covered deadlines. The changes apply to declarations made after the law took effect.
- Families and individual taxpayers: Can get more time to meet federal tax filing and payment deadlines after a state-declared disaster, now up to 120 days in many cases.
- Businesses and other taxpayers: Gain more predictable relief when state officials request postponements, which can ease short-term cash flow and compliance pressure.
- Governors and territorial leaders: Can trigger federal tax deadline postponements through a written request. "State" explicitly includes DC, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
More time to file taxes after disasters
The law gives you a 120-day postponement to file and pay federal taxes after a covered disaster, up from 60 days. It applies in a federal disaster or a qualified State-declared disaster. For State-declared disasters, the Governor or D.C. Mayor must request it in writing, and Treasury consults FEMA. State includes D.C., Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. This applies to disaster declarations made after the date of enactment.
Sponsors & CoSponsors
Sponsor
Kustoff, David [R-TN-8]
TN • R
Cosponsors
Rep. Chu, Judy [D-CA-28]
CA • D
Sponsored 1/16/2025
Roll Call Votes
house vote • 3/31/2025
On Motion to Suspend the Rules and Pass, as Amended
Yes: 388 • No: 0