IB
Union Calendar No. 31
119THCONGRESS
1
STSESSION H. R. 517
[Report No. 119–44]
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
JANUARY16, 2025
Mr. K
USTOFF(for himself and Ms. CHU) introduced the following bill; which
was referred to the Committee on Ways and Means
M
ARCH27, 2025
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on January 16, 2025]
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•HR 517 RH
A BILL
To amend the Internal Revenue Code of 1986 to modify
the rules for postponing certain deadlines by reason of
disaster.
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•HR 517 RH
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Filing Relief for Natural 4
Disasters Act’’. 5
SEC. 2. MODIFICATION OF RULES FOR POSTPONING CER-6
TAIN DEADLINES BY REASON OF DISASTER. 7
(a) A
UTHORITYTOPOSTPONEFEDERALTAXDEAD-8
LINES BYREASON OFSTATE-DECLAREDDISASTERS.—Sec-9
tion 7508A of the Internal Revenue Code of 1986 is amend-10
ed by redesignating subsections (c), (d), and (e) as sub-11
sections (d), (e), and (f), respectively, and by inserting after 12
subsection (b) the following new subsection: 13
‘‘(c) S
PECIALRULE FORSTATE-DECLAREDDISAS-14
TERS.— 15
‘‘(1) I
N GENERAL.—The Secretary (after con-16
sultation with the Administrator of the Federal 17
Emergency Management Agency) may, upon the writ-18
ten request of the Governor of a State (or the Mayor, 19
in the case of the District of Columbia), apply the 20
rules of subsections (a) and (b) to a qualified State 21
declared disaster in the same manner as a disaster, 22
fire, or action otherwise described in subsection (a). 23
‘‘(2) Q
UALIFIED STATE DECLARED DISASTER .— 24
For purposes of this section, the term ‘qualified State 25
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•HR 517 RH
declared disaster’ means, with respect to any State, 1
any natural catastrophe (including any hurricane, 2
tornado, storm, high water, winddriven water, tidal 3
wave, tsunami, earthquake, volcanic eruption, land-4
slide, mudslide, snowstorm, or drought), or, regardless 5
of cause, any fire, flood, or explosion, in any part of 6
the State, which in the determination of the Governor 7
of such State (or the Mayor, in the case of the District 8
of Columbia) causes damage of sufficient severity and 9
magnitude to warrant the application of the rules of 10
this section. 11
‘‘(3) S
TATE.—For purposes of this section, the 12
term ‘State’ includes the District of Columbia, the 13
Commonwealth of Puerto Rico, the Virgin Islands, 14
Guam, American Samoa, and the Commonwealth of 15
the Northern Mariana Islands.’’. 16
(b) M
ANDATORYEXTENSIONSEXTENDED TO 120 17
D
AYS.—Section 7508A(e) of such Code, as redesignated by 18
subsection (a), is amended— 19
(1) by striking ‘‘60 days’’ in paragraph (1)(B) 20
thereof and inserting ‘‘120 days’’, 21
(2) by striking ‘‘60-day’’ in paragraph (6) there-22
of and inserting ‘‘120-day’’, and 23
(3) by striking ‘‘60-
DAY’’ in the heading and in-24
serting ‘‘120-
DAY’’. 25
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•HR 517 RH
(c) EFFECTIVEDATE.—The amendments made by this 1
section shall apply to declarations made after the date of 2
the enactment of this Act. 3
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31
119
TH
CONGRESS
1
ST
S
ESSION
H. R. 517
[Report No. 119–44]
A BILL
To amend the Internal Revenue Code of 1986 to
modify the rules for postponing certain deadlines
by reason of disaster.
M
ARCH
27, 2025
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union,
and ordered to be printed
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ssavage on LAPJG3WLY3PROD with BILLS