[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 517 Reported in House (RH)]

<DOC>





                                                  Union Calendar No. 31
119th CONGRESS
  1st Session
                                H. R. 517

                          [Report No. 119-44]

  To amend the Internal Revenue Code of 1986 to modify the rules for 
          postponing certain deadlines by reason of disaster.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 16, 2025

 Mr. Kustoff (for himself and Ms. Chu) introduced the following bill; 
         which was referred to the Committee on Ways and Means

                             March 27, 2025

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
[For text of introduced bill, see copy of bill as introduced on January 
                               16, 2025]


_______________________________________________________________________

                                 A BILL


 
  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.
                                                  Union Calendar No. 31

119th CONGRESS

  1st Session

                               H. R. 517

                          [Report No. 119-44]

_______________________________________________________________________

                                 A BILL

  To amend the Internal Revenue Code of 1986 to modify the rules for 
          postponing certain deadlines by reason of disaster.

_______________________________________________________________________

                             March 27, 2025

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed