H.R. 517

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

IN THE HOUSE OF REPRESENTATIVES · January 16, 2025 · Sponsor: Mr. Kustoff · Committee: Committee on Ways and Means

Table of contents

• H.R. 517
  • SEC. 1. Short title
  • SEC. 2. Modification of rules for postponing certain deadlines by reason of disaster

SEC. 1. Short title

• This Act may be cited as the Filing Relief for Natural Disasters Act.

SEC. 2. Modification of rules for postponing certain deadlines by reason of disaster

• (a) Authority To postpone Federal tax deadlines by reason of State-Declared disasters
  • 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: Section 7508A
    • (c) Special rule for State-Declared disasters
      • (1) In general
        • The Secretary 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 subsection (a) 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 includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. State
• (b) Mandatory extensions extended to 120 days
  • Section 7508A(e) of such Code, as redesignated by subsection (a), is amended—
    • by striking in paragraph (1)(B) thereof and inserting 120 days,
    • by striking in paragraph (6) thereof and inserting 120-day, and
    • by striking in the heading and inserting .
• (c) Effective date
  • The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.