Us Congress 2025-2026 Regular Session

Us Congress House Bill HB517 Compare Versions

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Old	New		Differences
	1	+	IB
	2	+	Union Calendar No. 31
1	3		119THCONGRESS
2	4		1
3	5		STSESSION H. R. 517
4		-	AN ACT
	6	+	[Report No. 119–44]
	7	+	To amend the Internal Revenue Code of 1986 to modify the rules for
	8	+	postponing certain deadlines by reason of disaster.
	9	+	IN THE HOUSE OF REPRESENTATIVES
	10	+	JANUARY16, 2025
	11	+	Mr. K
	12	+	USTOFF(for himself and Ms. CHU) introduced the following bill; which
	13	+	was referred to the Committee on Ways and Means
	14	+	M
	15	+	ARCH27, 2025
	16	+	Reported with an amendment, committed to the Committee of the Whole
	17	+	House on the State of the Union, and ordered to be printed
	18	+	[Strike out all after the enacting clause and insert the part printed in italic]
	19	+	[For text of introduced bill, see copy of bill as introduced on January 16, 2025]
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	22	+	•HR 517 RH
	23	+	A BILL
5	24		To amend the Internal Revenue Code of 1986 to modify
6	25		the rules for postponing certain deadlines by reason of
7	26		disaster.
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	29	+	•HR 517 RH
8	30		Be it enacted by the Senate and House of Representa-1
9		-	tives of the United States of America in Congress assembled, 2 2
10		-	•HR 517 EH
11		-	SECTION 1. SHORT TITLE. 1
12		-	This Act may be cited as the ‘‘Filing Relief for Nat-2
13		-	ural Disasters Act’’. 3
14		-	SEC. 2. MODIFICATION OF RULES FOR POSTPONING CER-4
15		-	TAIN DEADLINES BY REASON OF DISASTER. 5
	31	+	tives of the United States of America in Congress assembled, 2
	32	+	SECTION 1. SHORT TITLE. 3
	33	+	This Act may be cited as the ‘‘Filing Relief for Natural 4
	34	+	Disasters Act’’. 5
	35	+	SEC. 2. MODIFICATION OF RULES FOR POSTPONING CER-6
	36	+	TAIN DEADLINES BY REASON OF DISASTER. 7
16	37		(a) A
17		-	UTHORITYTOPOSTPONEFEDERALTAXDEAD-6
18		-	LINES BYREASON OFSTATE-DECLAREDDISASTERS.— 7
19		-	~~Section~~ 7508A of the Internal Revenue Code of 1986 is 8
20		-	~~amended~~ by redesignating subsections (c), (d), and (e) as 9
21		-	~~subsections~~ (d), (e), and (f), respectively, and by inserting 10
22		-	~~after~~ subsection (b) the following new subsection: 11
	38	+	UTHORITYTOPOSTPONEFEDERALTAXDEAD-8
	39	+	LINES BYREASON OFSTATE-DECLAREDDISASTERS.—Sec-9
	40	+	tion 7508A of the Internal Revenue Code of 1986 is amend-10
	41	+	ed by redesignating subsections (c), (d), and (e) as sub-11
	42	+	sections (d), (e), and (f), respectively, and by inserting after 12
	43	+	subsection (b) the following new subsection: 13
23	44		‘‘(c) S
24		-	PECIALRULE FORSTATE-DECLAREDDISAS-12
25		-	TERS.— 13
	45	+	PECIALRULE FORSTATE-DECLAREDDISAS-14
	46	+	TERS.— 15
26	47		‘‘(1) I
27		-	N GENERAL.—The Secretary (after con-14
28		-	sultation with the Administrator of the Federal 15
29		-	Emergency Management Agency) may, upon the 16
30		-	written request of the Governor of a State (or the 17
31		-	Mayor, in the case of the District of Columbia), 18
32		-	apply the rules of subsections (a) and (b) to a quali-19
33		-	fied State declared disaster in the same manner as 20
34		-	a disaster, fire, or action otherwise described in sub-21
35		-	section (a). 22
	48	+	N GENERAL.—The Secretary (after con-16
	49	+	sultation with the Administrator of the Federal 17
	50	+	Emergency Management Agency) may, upon the writ-18
	51	+	ten request of the Governor of a State (or the Mayor, 19
	52	+	in the case of the District of Columbia), apply the 20
	53	+	rules of subsections (a) and (b) to a qualified State 21
	54	+	declared disaster in the same manner as a disaster, 22
	55	+	fire, or action otherwise described in subsection (a). 23
36	56		‘‘(2) Q
37		-	UALIFIED STATE DECLARED DIS -23
38		-	ASTER.—For purposes of this section, the term 24
39		-	‘qualified State declared disaster’ means, with re-25
40		-	spect to any State, any natural catastrophe (includ-26 3
41		-	•HR 517 EH
42		-	ing any hurricane, tornado, storm, high water, 1
43		-	winddriven water, tidal wave, tsunami, earthquake, 2
44		-	volcanic eruption, landslide, mudslide, snowstorm, or 3
45		-	drought), or, regardless of cause, any fire, flood, or 4
46		-	explosion, in any part of the State, which in the de-5
47		-	termination of the Governor of such State (or the 6
48		-	Mayor, in the case of the District of Columbia) 7
49		-	causes damage of sufficient severity and magnitude 8
50		-	to warrant the application of the rules of this sec-9
51		-	tion. 10
	57	+	UALIFIED STATE DECLARED DISASTER .— 24
	58	+	For purposes of this section, the term ‘qualified State 25
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	61	+	•HR 517 RH
	62	+	declared disaster’ means, with respect to any State, 1
	63	+	any natural catastrophe (including any hurricane, 2
	64	+	tornado, storm, high water, winddriven water, tidal 3
	65	+	wave, tsunami, earthquake, volcanic eruption, land-4
	66	+	slide, mudslide, snowstorm, or drought), or, regardless 5
	67	+	of cause, any fire, flood, or explosion, in any part of 6
	68	+	the State, which in the determination of the Governor 7
	69	+	of such State (or the Mayor, in the case of the District 8
	70	+	of Columbia) causes damage of sufficient severity and 9
	71	+	magnitude to warrant the application of the rules of 10
	72	+	this section. 11
52	73		‘‘(3) S
53		-	TATE.—For purposes of this section, the 11
54		-	term ‘State’ includes the District of Columbia, the 12
55		-	Commonwealth of Puerto Rico, the Virgin Islands, 13
56		-	Guam, American Samoa, and the Commonwealth of 14
57		-	the Northern Mariana Islands.’’. 15
	74	+	TATE.—For purposes of this section, the 12
	75	+	term ‘State’ includes the District of Columbia, the 13
	76	+	Commonwealth of Puerto Rico, the Virgin Islands, 14
	77	+	Guam, American Samoa, and the Commonwealth of 15
	78	+	the Northern Mariana Islands.’’. 16
58	79		(b) M
59		-	ANDATORYEXTENSIONSEXTENDED TO 120 16
	80	+	ANDATORYEXTENSIONSEXTENDED TO 120 17
60	81		D
61		-	AYS.—Section 7508A(e) of such Code, as redesignated 17
62		-	by subsection (a), is amended— 18
63		-	(1) by striking ‘‘60 days’’ in paragraph (1)(B) 19
64		-	thereof and inserting ‘‘120 days’’, 20
65		-	(2) by striking ‘‘60-day’’ in paragraph (6) 21
66		-	~~thereof~~ and inserting ‘‘120-day’’, and 22
	82	+	AYS.—Section 7508A(e) of such Code, as redesignated by 18
	83	+	subsection (a), is amended— 19
	84	+	(1) by striking ‘‘60 days’’ in paragraph (1)(B) 20
	85	+	thereof and inserting ‘‘120 days’’, 21
	86	+	(2) by striking ‘‘60-day’’ in paragraph (6) there-22
	87	+	of and inserting ‘‘120-day’’, and 23
67	88		(3) by striking ‘‘60-
68		-	DAY’’ in the heading and in-23
	89	+	DAY’’ in the heading and in-24
69	90		serting ‘‘120-
70		-	DAY’’. 24 4
71		-	•HR 517 EH
72		-	(c) EFFECTIVEDATE.—The amendments made by 1
73		-	this section shall apply to declarations made after the date 2
74		-	of the enactment of this Act. 3
75		-	Passed the House of Representatives March 31,
76		-	2025.
77		-	Attest:
78		-	Clerk. 119
	91	+	DAY’’. 25
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	94	+	•HR 517 RH
	95	+	(c) EFFECTIVEDATE.—The amendments made by this 1
	96	+	section shall apply to declarations made after the date of 2
	97	+	the enactment of this Act. 3
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	100	+	31
	101	+	119
79	102		TH
80	103		CONGRESS
81	104		1
82	105		ST
83	106		S
84	107		ESSION
85	108
86	109		H. R. 517
87		-	AN ACT
	110	+	[Report No. 119–44]
	111	+	A BILL
88	112		To amend the Internal Revenue Code of 1986 to
89	113		modify the rules for postponing certain deadlines
90	114		by reason of disaster.
	115	+	M
	116	+	ARCH
	117	+	27, 2025
	118	+	Reported with an amendment, committed to the Com-
	119	+	mittee of the Whole House on the State of the Union,
	120	+	and ordered to be printed
	121	+	VerDate Sep 11 2014 22:29 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00006 Fmt 6651 Sfmt 6651 E:\BILLS\H517.RH H517
	122	+	ssavage on LAPJG3WLY3PROD with BILLS