119THCONGRESS
1
STSESSION H. R. 517
AN ACT
To amend the Internal Revenue Code of 1986 to modify
the rules for postponing certain deadlines by reason of
disaster.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2 2
•HR 517 EH
SECTION 1. SHORT TITLE. 1
This Act may be cited as the ‘‘Filing Relief for Nat-2
ural Disasters Act’’. 3
SEC. 2. MODIFICATION OF RULES FOR POSTPONING CER-4
TAIN DEADLINES BY REASON OF DISASTER. 5
(a) A
UTHORITYTOPOSTPONEFEDERALTAXDEAD-6
LINES BYREASON OFSTATE-DECLAREDDISASTERS.— 7
Section 7508A of the Internal Revenue Code of 1986 is 8
amended by redesignating subsections (c), (d), and (e) as 9
subsections (d), (e), and (f), respectively, and by inserting 10
after subsection (b) the following new subsection: 11
‘‘(c) S
PECIALRULE FORSTATE-DECLAREDDISAS-12
TERS.— 13
‘‘(1) I
N GENERAL.—The Secretary (after con-14
sultation with the Administrator of the Federal 15
Emergency Management Agency) may, upon the 16
written request of the Governor of a State (or the 17
Mayor, in the case of the District of Columbia), 18
apply the rules of subsections (a) and (b) to a quali-19
fied State declared disaster in the same manner as 20
a disaster, fire, or action otherwise described in sub-21
section (a). 22
‘‘(2) Q
UALIFIED STATE DECLARED DIS -23
ASTER.—For purposes of this section, the term 24
‘qualified State declared disaster’ means, with re-25
spect to any State, any natural catastrophe (includ-26 3
•HR 517 EH
ing any hurricane, tornado, storm, high water, 1
winddriven water, tidal wave, tsunami, earthquake, 2
volcanic eruption, landslide, mudslide, snowstorm, or 3
drought), or, regardless of cause, any fire, flood, or 4
explosion, in any part of the State, which in the de-5
termination of the Governor of such State (or the 6
Mayor, in the case of the District of Columbia) 7
causes damage of sufficient severity and magnitude 8
to warrant the application of the rules of this sec-9
tion. 10
‘‘(3) S
TATE.—For purposes of this section, the 11
term ‘State’ includes the District of Columbia, the 12
Commonwealth of Puerto Rico, the Virgin Islands, 13
Guam, American Samoa, and the Commonwealth of 14
the Northern Mariana Islands.’’. 15
(b) M
ANDATORYEXTENSIONSEXTENDED TO 120 16
D
AYS.—Section 7508A(e) of such Code, as redesignated 17
by subsection (a), is amended— 18
(1) by striking ‘‘60 days’’ in paragraph (1)(B) 19
thereof and inserting ‘‘120 days’’, 20
(2) by striking ‘‘60-day’’ in paragraph (6) 21
thereof and inserting ‘‘120-day’’, and 22
(3) by striking ‘‘60-
DAY’’ in the heading and in-23
serting ‘‘120-
DAY’’. 24 4
•HR 517 EH
(c) EFFECTIVEDATE.—The amendments made by 1
this section shall apply to declarations made after the date 2
of the enactment of this Act. 3
Passed the House of Representatives March 31,
2025.
Attest:
Clerk. 119
TH
CONGRESS
1
ST
S
ESSION
H. R. 517
AN ACT
To amend the Internal Revenue Code of 1986 to
modify the rules for postponing certain deadlines
by reason of disaster.