Filing Relief for Natural Disasters Act
This bill allows people and business owners affected by natural disasters to postpone their federal tax filing and payment deadlines. Governors can request this relief directly from the federal government for state-declared disasters, removing the need to wait for a formal federal disaster declaration. In addition, the bill doubles the guaranteed tax postponement period for disaster victims from 60 days to 120 days.
What this bill touches.
Who it helps · who it burdens.
Who it helps
- Taxpayers affected by declared disastersGains access to federal tax deadline postponements during state-declared disasters (upon a governor or mayor's request) and sees the automatic mandatory deadline extension lengthened from 60 days to 120 days.
- State governors and the Mayor of the District of ColumbiaGains the authority to formally request that the Secretary of the Treasury postpone federal tax deadlines for residents and businesses affected by state-level disaster declarations.
Who it burdens
- Department of the Treasury and Internal Revenue ServiceMust review governor requests in consultation with FEMA to grant tax deadline postponements for state disasters and administer longer (120-day instead of 60-day) automatic deadline extensions.
The provisions, in plain language.
Authorizes the Department of the Treasury, upon request from a state governor or the mayor of the District of Columbia, to postpone federal tax deadlines for individuals and businesses affected by state-declared disasters.
Doubles the mandatory automatic extension for federal tax deadlines from 60 days to 120 days for taxpayers affected by qualified disasters declared after the bill's enactment.
How your members of Congress line up
How members voted on Filing Relief for Natural Disasters Act.
Recorded roll calls on this bill, most recent first. Open one to see each member's position.
How it moved.
Show all 23 actions
- Became Public Law No: 119-29.
- Signed by President.
- Presented to President.
- Message on Senate action sent to the House.
- Passed Senate without amendment by Unanimous Consent.
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
- Senate Committee on Finance discharged by Unanimous Consent.
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Motion to reconsider laid on the table Agreed to without objection.
- 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)
- 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)
- Considered as unfinished business. (consideration: CR H1356)
- 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.
- DEBATE - The House proceeded with forty minutes of debate on H.R. 517.
- Considered under suspension of the rules. (consideration: CR H1347-1348)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Placed on the Union Calendar, Calendar No. 31.
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
- Committee Consideration and Mark-up Session Held
- Referred to the House Committee on Ways and Means.
- Introduced in House
- Became Public Law No: 119-29.
- Signed by President.
- Presented to President.
- Passed Senate without amendment by Unanimous Consent.
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Motion to reconsider laid on the table Agreed to without objection.
- 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)
- 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)
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
- Introduced in House
Read it for yourself.
Sources & provenance
- Public Law 119-29
- primary source →
- primary source →
Cite this page
Civic Herald. “Filing Relief for Natural Disasters Act (H.R. 517, 119th Congress).” https://civicherald.app/bills/119-hr-517. Congress.gov record as of Jul 13, 2026.