Today, the House of Representatives approved H.R. 517, the Filing Relief for Natural Disasters Act, introduced by Representatives David Kustoff of Tennessee and Judy Chu of California. This bipartisan measure is designed to offer tax relief to individuals affected by natural disasters and emergencies.
Congressman Kustoff emphasized that disaster victims should prioritize rebuilding and recovering rather than dealing with regulations from the IRS. He stated, “I am proud to see the House of Representatives pass my bill, the Filing Relief for Natural Disasters Act. This commonsense legislation will make much needed changes to the tax code and ensure communities have the flexibility they need to start the recovery process.”
Jason Smith, Chairman of the Ways and Means Committee, highlighted the importance of timely tax filing relief. He remarked, “A slow Washington bureaucracy should not stand in the way of recovery after a hurricane, tornado, or other natural disaster destroys a community. Victims of such catastrophes should be able to have their tax filing deadlines postponed regardless of whether the federal or state government declares a disaster first.”
Under current regulations, the U.S. Department of Treasury can extend tax filing deadlines for federally-declared disasters, but this does not apply to state-level emergencies. The new act would allow the Treasury, after consultation with FEMA, to provide tax relief when state governors declare emergencies. It would also double the mandatory extension period from 60 to 120 days after a federal disaster declaration.
The bill previously passed the House Committee on Ways and Means without opposition on February 26, 2025.
