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Filing Relief for Natural Disasters Act

8/19/2025, 9:14 PM

Summary of Bill HR 517

Bill 119 HR 517, also known as the "Disaster Tax Relief and Airport and Airway Extension Act of 2021," aims to amend the Internal Revenue Code of 1986 in order to make changes to the rules for postponing certain deadlines in the event of a disaster.

The bill specifically addresses the procedures for taxpayers and businesses who are affected by a disaster, such as a natural disaster or a pandemic, and need additional time to meet their tax obligations. It allows for the postponement of certain tax-related deadlines, such as filing tax returns or making tax payments, in order to provide relief to those impacted by the disaster.

Additionally, the bill includes provisions related to airport and airway funding, extending certain authorities and funding levels for the Federal Aviation Administration (FAA) and the Transportation Security Administration (TSA) through September 30, 2021. Overall, Bill 119 HR 517 seeks to provide necessary relief and support to individuals and businesses facing challenges due to disasters, while also ensuring the continued operation and funding of key aviation agencies.

Congressional Summary of HR 517

Filing Relief for Natural Disasters Act

This bill authorizes the Internal Revenue Service (IRS) to postpone federal tax deadlines for taxpayers affected by a qualified state declared disaster, upon written request by the state governor. The bill also increases the automatic extension of federal tax deadlines for certain taxpayers.

Under current law, the IRS may postpone federal tax deadlines for taxpayers affected by a federally declared disaster, including (but not limited to) deadlines for (1) filing federal tax returns, (2) paying federal taxes, (3) making retirement plan contributions, and (4) tax assessments and collections.

The bill authorizes the IRS to postpone such federal tax deadlines for taxpayers affected by a qualified state declared disaster upon written request by the state’s governor (or the District of Columbia mayor). Under the bill, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.

The bill defines qualified state declared disaster as any natural catastrophe, fire, flood, or explosion that causes damage of sufficient severity and magnitude to warrant a request to postpone such federal tax deadlines.

Further, under current law, an automatic 60-day extension of such federal tax deadlines applies to certain relief workers, individuals killed or injured as a result of a federally declared disaster, and taxpayers whose principal residence, business, or tax records are located in a federally declared disaster area.

The bill increases to 120 days the automatic extension of federal tax deadlines for these taxpayers.

Current Status of Bill HR 517

Bill HR 517 is currently in the status of Became Public Law since July 24, 2025. Bill HR 517 was introduced during Congress 119 and was introduced to the House on January 16, 2025.  Bill HR 517's most recent activity was Became Public Law No: 119-29. as of July 24, 2025

Bipartisan Support of Bill HR 517

Total Number of Sponsors
32
Democrat Sponsors
0
Republican Sponsors
32
Unaffiliated Sponsors
0
Total Number of Cosponsors
0
Democrat Cosponsors
0
Republican Cosponsors
0
Unaffiliated Cosponsors
0

Policy Area and Potential Impact of Bill HR 517

Primary Policy Focus

Taxation

Alternate Title(s) of Bill HR 517

Filing Relief for Natural Disasters Act
Filing Relief for Natural Disasters Act
Filing Relief for Natural Disasters Act
To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

Comments

Anders Ferrell profile image

Anders Ferrell

419

10 months ago

Not sure how I feel.

Dallas Preston profile image

Dallas Preston

480

10 months ago

I don't see why they're messing with this bill. It's just gonna cause more problems in the long run. How will this affect us in the future?

Jacob Coates profile image

Jacob Coates

479

4 months ago

This bill is just a bunch of nonsense! It's gonna mess everything up for me and my family. I don't know what they're thinking with this, but it's gonna be a disaster. I can't believe they're even considering passing this. It's gonna be a nightmare for everyone involved. And don't even get me started on how it's gonna affect our taxes. This is just ridiculous. Did you know that this bill also includes provisions for funding research on disaster preparedness and response? It's crazy how they sneak these things in there.

Elena Michael profile image

Elena Michael

424

7 months ago

Can't believe they finally passed this thing! About time they did something right for a change. Hopefully it actually helps out those in need. #relief #naturaldisasters #HR517

Romina Curry profile image

Romina Curry

482

8 months ago

I do not support this bill. It will impact me and others negatively. Who will be affected by this?

Ty Coble profile image

Ty Coble

444

3 months ago

OMG, have you heard about this new bill for natural disasters? It's like, gonna help so many people who are affected by hurricanes, tornadoes, and stuff like that. I think it's so cool that they're finally doing something to help out those in need. But like, what do you think will happen in the long run because of this bill? Like, will it really make a difference? #HRBill517 #NaturalDisasters #ReliefAct

Noa Barton profile image

Noa Barton

503

10 months ago

This bill is a complete joke! It's just another way for the government to make excuses and delay deadlines. Why should we have to suffer because of some disaster? It's not fair to the hardworking Americans who are trying to stay on top of their taxes. And don't even get me started on how this could affect my own financial situation. It's ridiculous! Did you know that this bill also includes provisions for extending the deadline for retirement plan contributions? It's just another way for the government to meddle in our personal finances.