Bill

H.R. 517 (119th): 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

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).

house · Substantive

Rankings updated October 26, 2026, 11:44 AM ET · Votes through September 30, 2026
Exported candidates: 719 | Filings on file, by office: H: 5838 | P: 1467 | S: 1567. These counts include every filing for that office, so they are larger than the ranked list. One person can have more than one filing. Non-voting delegates are left out.

Official source

Summary

Recorded summary

The bill, titled Filing Relief for Natural Disasters Act (H.R. 517, 119th Congress), lets the IRS postpone federal tax deadlines for taxpayers affected by a qualified state-declared disaster when a state governor (or the D.C. mayor) requests it. It defines such a disaster as a natural catastrophe, fire, flood, or explosion of sufficient severity. It also raises the automatic extension of federal tax deadlines for relief workers, disaster casualties, and taxpayers with residences, businesses, or records in federally declared disaster areas from 60 to 120 days.

disaster_relieftax_administrationtax_deadlines

Theological note: The measure concerns mercy and reasonable accommodation toward neighbors suffering from calamity, which Scripture commends, and the civil duty of government to act with equity toward those harmed. It does not address a named moral evil, and its relevance is mainly prudential, concerning how public authority administers relief without burdening victims further.

Scoring

How this bill is scored

Debt and war Cloture and Tier 1 Procedural votes Scoring mechanics

Roll

Recorded votes

Roll 84 · 31-Mar-2025 6:53 PM · On Motion to Suspend the Rules and Pass, as Amended · Passed

Yea 388 · Nay 0 · Other 42

Yea

Nay

None recorded.

Other

All bills · Markdown