Filing Relief for Natural Disasters Act

[119th Congress Public Law 29]
[From the U.S. Government Publishing Office]

[[Page 139 STAT. 471]]

Public Law 119-29
119th Congress

                                 An Act

   To amend the Internal Revenue Code of 1986 to modify the rules for
  postponing certain deadlines by reason of disaster. <<NOTE: July 24,
                          2025 -  [H.R. 517]>>

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, <<NOTE: Filing
Relief for Natural Disasters Act.>>
SECTION 1. <<NOTE: 26 USC 1 note.>>  SHORT TITLE.

    This Act may be cited as the ``Filing Relief for Natural Disasters
Act''.
SEC. 2. MODIFICATION OF RULES FOR POSTPONING CERTAIN DEADLINES BY
                    REASON OF DISASTER.

    (a) Authority To Postpone Federal Tax Deadlines by Reason of State-
Declared Disasters.--Section 7508A of the Internal Revenue Code of
1986 <<NOTE: 26 USC 7508A.>>  is amended by redesignating subsections
(c), (d), and (e) as subsections (d), (e), and (f), respectively, and by
inserting after subsection (b) the following new subsection:

    ``(c) <<NOTE: Definitions.>>  Special Rule for State-Declared
Disasters.--
            ``(1) In general.--The Secretary (after consultation with
        the Administrator of the Federal Emergency Management Agency)
        may, upon the written request of the Governor of a State (or the
        Mayor, in the case of the District of Columbia), apply the rules
        of subsections (a) and (b) to a qualified State declared
        disaster in the same manner as a disaster, fire, or action
        otherwise described in subsection (a).
            ``(2) <<NOTE: Determination.>>  Qualified state declared
        disaster.--For purposes of this section, the term `qualified
        State declared disaster' means, with respect to any State, any
        natural catastrophe (including any hurricane, tornado, storm,
        high water, winddriven water, tidal wave, tsunami, earthquake,
        volcanic eruption, landslide, mudslide, snowstorm, or drought),
        or, regardless of cause, any fire, flood, or explosion, in any
        part of the State, which in the determination of the Governor of
        such State (or the Mayor, in the case of the District of
        Columbia) causes damage of sufficient severity and magnitude to
        warrant the application of the rules of this section.
            ``(3) State.--For purposes of this section, the term `State'
        includes the District of Columbia, the Commonwealth of Puerto
        Rico, the Virgin Islands, Guam, American Samoa, and the
        Commonwealth of the Northern Mariana Islands.''.

    (b) Mandatory Extensions Extended to 120 Days.--Section 7508A(e) of
such Code, as redesignated by subsection (a), is amended--
            (1) by striking ``60 days'' in paragraph (1)(B) thereof and
        inserting ``120 days'',

[[Page 139 STAT. 472]]

            (2) by striking ``60-day'' in paragraph (6) thereof and
        inserting ``120-day'', and
            (3) by striking ``60-day'' in the heading and inserting
        ``120-day''.

    (c) <<NOTE: 26 USC 7508A note.>>  Effective Date.--The amendments
made by this section shall apply to declarations made after the date of
the enactment of this Act.

    Approved July 24, 2025.

LEGISLATIVE HISTORY--H.R. 517:
---------------------------------------------------------------------------

HOUSE REPORTS: No. 119-44 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 171 (2025):
            Mar. 31, considered and passed House.
            July 10, considered and passed Senate.

                                  <all>