# 119-hr-517: Filing Relief for Natural Disasters Act

119-hr-517, Filing Relief for Natural Disasters Act, is a 119th Congress bill sponsored by Rep. Kustoff, David [R-TN-8] (R-TN); status became_law; PRIA reads it as touching household money (as of 2026-07-15).

- Canonical: https://policyrisk.com/legislation/119-hr-517
- As of: 2026-07-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-517
- Congress: 119
- Title: Filing Relief for Natural Disasters Act
- Status: became_law
- Introduced: 2025-01-16
- Sponsor: Rep. Kustoff, David [R-TN-8] (R-TN)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-15

## Summary

**Expands federal tax deadline relief to state-declared disasters and lengthens the standard extension to 120 days.** 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.

## Cosponsors (1)

- Rep. Chu, Judy [D-CA-28] (D-CA), 2025-01-16T00:00:00.000Z

## Votes

| Date | Chamber | Question | Result | Yea | Nay |
| --- | --- | --- | --- | --- | --- |
| 2025-03-31T00:00:00.000Z | house | On Motion to Suspend the Rules and Pass, as Amended | Passed | 388 | 0 |

## Provisions PRIA read

- More time to file taxes after disasters: benefit, low. 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.…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-4206: CONNECT for Health Act of 2025

## Sources
- [119-hr-517 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/517)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-517 (as of 2026-07-15).
