[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 517 Enrolled Bill (ENR)]

        H.R.517

                     One Hundred Nineteenth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

           Begun and held at the City of Washington on Friday,
         the third day of January, two thousand and twenty-five


                                 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 Representatives of the 
United States of America in Congress assembled,
SECTION 1. 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 
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) 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) 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'',
        (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) Effective Date.--The amendments made by this section shall 
apply to declarations made after the date of the enactment of this Act.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.