WHAT THE LAW DOINCongress, in plain words

H.R. 517 · 119th Congress · Public Law 119-29

Filing Relief for Natural Disasters Act

Became lawTaxation
IntroducedJan 16, 2025
Passed HouseMar 31, 2025
Passed SenateJul 10, 2025
To PresidentJul 17, 2025
Became lawJul 24, 2025

How this bill changes the law

Sourced

H.R. 517 changed 1 section of existing law. Read from the bill text in its final form, as sent to the President.

26 U.S.C. 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions

  • (c) Special rules for overpayments renumbered · Sec. 2(a) · see the words
What the words changed: every change, in place (1)

Today's wording of each part of the law, with what was struck out and added. Each change also gives the bill's own instruction, word for word.

  1. 26 U.S.C. 7508Arenumberedby H.R. 517 Sec. 2(a)

    (c) Special rule for State-Declared disasters.—(1) In general.— The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia), apply the rules of subsections (a) and (b) to a qualified State declared disaster in the same manner as a disaster, fire, or action otherwise described in subsection (a).(2) Qualified State declared disaster.— For purposes of this section, the term qualified State declared disaster means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high water, winddriven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the State, which in the determination of the Governor of such State (or the Mayor, in the case of the District of Columbia) causes damage of sufficient severity and magnitude to warrant the application of the rules of this section.(3) State.— For purposes of this section, the term State includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.

    The bill says: Section 7508A of the Internal Revenue Code of 1986 is amended by redesignating subsections (c), (d), and (e) as subsections (d), (e), and (f), respectively, and by inserting after subsection (b) the following new subsection:

    Bill text · Current law (26 U.S.C. 7508A)

From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.

What it does

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Filing Relief for Natural Disasters Act

This act authorizes the Internal Revenue Service (IRS) to postpone federal tax deadlines for taxpayers affected by a qualified state declared disaster, upon written request by the state governor. The act also increases the automatic extension of federal tax deadlines for certain taxpayers.

Under current law, the IRS may postpone federal tax deadlines for taxpayers affected by a federally declared disaster, including (but not limited to) deadlines for (1) filing federal tax returns, (2) paying federal taxes, (3) making retirement plan contributions, and (4) tax assessments and collections.

The act authorizes the IRS to postpone such federal tax deadlines for taxpayers affected by a qualified state declared disaster upon written request by the state’s governor (or the District of Columbia mayor). Under the act, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.

The act defines qualified state declared disaster as any natural catastrophe, fire, flood, or explosion that causes damage of sufficient severity and magnitude to warrant a request to postpone such federal tax deadlines.

Further, under current law, an automatic extension of such federal tax deadlines applies to certain relief workers, individuals killed or injured as a result of a federally declared disaster, and taxpayers whose principal residence, business, or tax records are located in a federally declared disaster area.

The act increases the automatic extension of federal tax deadlines for these taxpayers to 120 days (from 60 days).

Official summary by the Congressional Research Service (Public Law, Jul 24, 2025).

Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.

What has happened

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  1. 2025-07-24Became Public Law No: 119-29.Library of Congress
  2. 2025-07-24Became Public Law No: 119-29.Library of Congress
  3. 2025-07-24Signed by President.Library of Congress
  4. 2025-07-24Signed by President.Library of Congress
  5. 2025-07-17Presented to President.House floor actions
  6. 2025-07-17Presented to President.Library of Congress
  7. 2025-07-14Message on Senate action sent to the House.Senate
  8. 2025-07-10Passed Senate without amendment by Unanimous Consent.Senate
  9. 2025-07-10Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.Library of Congress
  10. 2025-07-10Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)Senate
  11. 2025-07-10Senate Committee on Finance discharged by Unanimous Consent.Library of Congress
  12. 2025-04-01Received in the Senate and Read twice and referred to the Committee on Finance.Senate
  13. 2025-03-31Motion to reconsider laid on the table Agreed to without objection.House floor actions
  14. 2025-03-31On 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) Roll call recordHouse floor actions
  15. 2025-03-31Passed/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) Roll call recordLibrary of Congress
  16. 2025-03-31Considered as unfinished business. (consideration: CR H1356)House floor actions
  17. 2025-03-31At 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.House floor actions
  18. 2025-03-31DEBATE - The House proceeded with forty minutes of debate on H.R. 517.House floor actions
  19. 2025-03-31Considered under suspension of the rules. (consideration: CR H1347-1348)House floor actions
  20. 2025-03-31Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.House floor actions
  21. 2025-03-27Placed on the Union Calendar, Calendar No. 31.House floor actions
  22. 2025-03-27Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.House floor actions
  23. 2025-03-27Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.Library of Congress
  24. 2025-02-26Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.House committee actions
  25. 2025-02-26Committee Consideration and Mark-up Session HeldHouse committee actions
  26. 2025-01-16Referred to the House Committee on Ways and Means.House floor actions
  27. 2025-01-16Introduced in HouseLibrary of Congress
  28. 2025-01-16Introduced in HouseLibrary of Congress

Show key steps only

After it became law

Sourced

Nothing in the Federal Register names Public Law 119-29 yet (checked Oct 27, 2026). Many laws need no new rules: they set penalties, name a building, or fund something directly.

Recorded votes

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Mar 31, 2025 · House roll call 84 · needed 2/3

On Motion to Suspend the Rules and Pass, as Amended: Passed 388–0

R 195 yes, 0 no, 22 present or not votingD 193 yes, 0 no, 20 present or not voting

How each member voted · Official record

Cosponsors

  • Judy Chu D-CA-28