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Text Versions

Text as it was Enrolled Bill
July 15, 2025
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Text as it was Referred in Senate
April 1, 2025
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Text as it was Engrossed in House
March 31, 2025
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Text as it was Reported in House
March 27, 2025
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Text as it was Introduced in House
January 16, 2025
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AI Summary

Sponsors (2)

Committee Meetings

1 meeting related to this legislation

House
Markup
Scheduled

Markup of H.R. 1491, H.R. 517, and H.J.Res. 25

Committee on Ways and MeansLongworth House Office Building, 1100
Feb 26, 2025 at 3:00 PM
View Committee

This law makes it easier for people and businesses to get extra time on federal tax deadlines after a disaster. The IRS can now grant filing and payment delays when a governor (or the D.C. mayor) asks for help after a state-declared disaster, not just after a federal disaster. It covers events like hurricanes, wildfires, floods, earthquakes, and more, and includes D.C., Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. It also lengthens the automatic extension for certain affected taxpayers and relief workers from 60 to 120 days.

Key points:

  • Who is covered: Taxpayers in areas hit by a state-declared disaster; also certain relief workers and people whose records, home, or business are in the disaster area.
  • What changes: The IRS can postpone deadlines after a governor’s request, and the automatic extension period increases to 120 days.
  • What counts as a disaster: Natural disasters (like storms, wildfires, earthquakes) and any fire, flood, or explosion causing serious damage, as determined by the governor or D.C. mayor; applies to states, D.C., and U.S. territories.
  • When it applies: For disaster declarations made after the law takes effect.

Amendments

No Amendments

Related Legislation

NevadasenatorCatherine Marie Cortez Masto
S-132 · Bill

Filing Relief for Natural Disasters Act

  1. senate
United StatesHouse Bill 517HR 517

Filing Relief for Natural Disasters Act

Taxation
  1. house
  • house
  • president
  • Updated 5 days ago

    Last progress January 16, 2025 (1 year ago)

  • senate
  • president
  • Last progress July 24, 2025 (6 months ago)

    Introduced on January 16, 2025 by David Kustoff

    House Votes

    388 Yea · 42 Not Voting — 259 needed
    View roll call details

    Senate Votes

    Passed Unanimous Consent
    July 10, 2025 (7 months ago)

    Passed Senate without amendment by Unanimous Consent.

    Presidential Signature

    Signed
    July 24, 2025 (6 months ago)

    President of the United States