HR 517119th CongressBecame Law

Filing Relief for Natural Disasters Act

Introduced: Jan 16, 2025

Sponsor: Rep. Kustoff, David [R-TN-8] (R-Tennessee)

Economy & Taxes

Standard Summary

Comprehensive overview in 1-2 paragraphs

The Filing Relief for Natural Disasters Act would expand and extend the tax-filing deadline relief available after disasters. It adds a new mechanism for state-declared disasters to receive the same postponement rules that apply to federally declared disasters, provided a governor (or mayor for DC) requests it in writing. It also increases the length of mandatory extensions from 60 days to 120 days for applicable deadlines. The changes apply to disaster declarations made after the bill’s enactment and involve coordination between the Treasury Department (the Secretary) and the Federal Emergency Management Agency (FEMA). In practice, this means taxpayers in states (and U.S. territories) hit by qualifying disasters could have more time to file returns and pay taxes if their governor (or DC mayor) asks the Secretary to apply the disaster-relief rules to their situation.

Key Points

1Creates a new Special Rule for State-Declared Disasters under Section 7508A, allowing the Secretary to apply the disaster-relief filing rules to a qualified state-declared disaster upon written request by the state's governor (or DC mayor).
2A “qualified State declared disaster” includes a broad range of natural catastrophes (e.g., hurricanes, tornadoes, earthquakes, floods, droughts, etc.) and certain fires, explosions, or other disasters within any part of the state, as determined by the state’s governor or mayor.
3The term “State” for purposes of this provision includes the District of Columbia and U.S. territories (Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands).
4The Secretary, after consulting with the Administrator of FEMA, would apply the same postponement rules to these state-declared disasters as apply to other disasters described in the existing law.
5The mandatory extension period for certain deadlines is increased from 60 days to 120 days (i.e., longer timeframes for filing and related deadlines).
6Effective date: these amendments apply to disaster declarations made after the enactment of the act.

Impact Areas

Primary affected groups: Individuals and businesses located in states (and DC and U.S. territories) that experience qualified state-declared disasters, along with tax professionals and preparers assisting them.Secondary affected groups: State and local governments (that issue disaster declarations and coordinate with federal agencies), and the Internal Revenue Service (IRS) which administers filing deadlines and disaster-relief rules.Additional impacts:- Expanded geographic reach of disaster-relief timing, giving more communities potential relief regardless of federal disaster declarations.- Administrative coordination between the Treasury and FEMA to determine eligibility and implementation.- Potential effects on revenue timing and enforcement by IRS due to longer deadlines and delayed filings.

Generated by gpt-5-nano on Oct 7, 2025