6 versions

CosmeticWhat changed in PUBLIC LAWcompared with ENROLLED BILL

Technical and administrative updates only. v6 represents the enacted Public Law version of H.R. 517, incorporating legislative history, official U.S. Code citations, and enactment details such as the approval date. There are no substantive changes to the operative text or policy provisions of the bill compared to v5.

H.R. 517119th CongressIntroduced Jan 16, 2025

Filing Relief for Natural Disasters Act

Became Public LawTaxationSubstantive

View bill text

Sponsor: Rep. Kustoff, David [R-TN-8]
Committees: Finance Committee (primary)
Last action: Jul 24, 2025

Bottom line

This Act provides the IRS with expanded authority to offer tax filing and payment relief in response to a broader range of state-declared disasters and mandates a longer minimum extension period for affected taxpayers.

What it actually does

This bill expands the authority of the Secretary of the Treasury to postpone federal tax deadlines in response to state-declared disasters, even if a federal disaster declaration has not been made. It also extends the mandatory minimum postponement period for all qualifying disasters from 60 days to 120 days, providing more time for affected taxpayers to recover. The Secretary must consult with the Federal Emergency Management Agency (FEMA) when considering state requests.

Proponents argue

Supporters argue this bill provides crucial flexibility and responsiveness for taxpayers affected by disasters, ensuring they have adequate time to recover and manage their financial obligations without added stress from tax deadlines. It streamlines the process by allowing state-level declarations to trigger federal relief, potentially speeding up aid to communities that might not meet the threshold for a federal declaration.

Opponents contend

Critics might argue that expanding the IRS's discretionary authority without a federal disaster declaration could lead to inconsistent application across states or potential for political influence in determining which state-declared disasters warrant federal tax relief. Some might also raise concerns about the potential for increased administrative burden on the IRS in evaluating these new requests.

The bill is very short and clearly written, making it highly accessible for any reader to understand its provisions and implications quickly.

Section 2(a), amending Section 7508A of the Internal Revenue Code of 1986 by inserting new subsection (c).

Secretary's Authority for State-Declared Disasters

prominently featuredstraightforward

This provision grants the Secretary of the Treasury the authority to postpone federal tax deadlines for individuals and businesses affected by a 'qualified State declared disaster.' This includes natural catastrophes, fires, floods, or explosions that a state Governor (or D.C. Mayor) determines cause sufficient damage to warrant such relief, even if a federal disaster declaration has not been made. The Secretary must consult with FEMA before applying these rules.

GroupImpactMechanismScale

GroupTaxpayers (individuals and businesses) in areas affected by state-declared disastersImpactPositive, provides relief from immediate tax obligations.MechanismPostponement of tax filing and payment deadlines.ScalePotentially broad, depending on the frequency and severity of state-declared disasters.

GroupState Governors and D.C. MayorImpactPositive, grants them a mechanism to request federal tax relief for their constituents.MechanismWritten request to the Secretary of the Treasury.ScaleModerate, adds a tool to their disaster response toolkit.

GroupInternal Revenue Service (IRS)ImpactIncreased administrative burden and discretion.MechanismRequires consultation with FEMA and evaluation of state requests.ScaleModerate, adds a new category of disaster relief to manage.

Supporters argue

Supporters argue this provision ensures that federal tax relief can be provided more swiftly and broadly, covering disasters that might not meet the threshold for a federal declaration but still significantly impact local communities. It empowers states to initiate the process for their residents, leading to more responsive government.

Critics contend

Some might express concern that this expands the IRS's discretion without clear, uniform federal criteria for 'sufficient severity and magnitude,' potentially leading to inconsistencies or political pressure in granting relief for state-declared events.

Tradeoffs

The tension lies between providing flexible, responsive relief to disaster-stricken areas and maintaining consistent, objective criteria for federal tax deadline postponements across all states and territories.

Section 2(b), amending Section 7508A(e) of the Internal Revenue Code of 1986.

Extended Mandatory Postponement Period

prominently featuredstraightforward

This provision increases the mandatory minimum period for postponing federal tax deadlines due to a disaster from 60 days to 120 days. This means that when the Secretary of the Treasury grants relief under Section 7508A, affected taxpayers will automatically receive at least 120 days to file returns and pay taxes, effectively doubling the previous minimum extension period.

About this analysis. AI-Generated from the official bill text and available committee reports. Gaps in available data are noted explicitly. Verify important details with the official Congress.gov record.

CosmeticWhat changed in PUBLIC LAWcompared with ENROLLED BILL

H.R. 517119th CongressIntroduced Jan 16, 2025

Filing Relief for Natural Disasters Act

Became Public LawTaxationSubstantive

View bill text

Sponsor: Rep. Kustoff, David [R-TN-8]
Committees: Finance Committee (primary)
Last action: Jul 24, 2025

Bottom line

What it actually does

Proponents argue

Opponents contend

The bill is very short and clearly written, making it highly accessible for any reader to understand its provisions and implications quickly.

Section 2(a), amending Section 7508A of the Internal Revenue Code of 1986 by inserting new subsection (c).

Secretary's Authority for State-Declared Disasters

prominently featuredstraightforward

GroupImpactMechanismScale

Supporters argue

Critics contend

Tradeoffs

Section 2(b), amending Section 7508A(e) of the Internal Revenue Code of 1986.

Extended Mandatory Postponement Period

prominently featuredstraightforward