
Sponsored by David Kustoff (R)
Filing Relief for Natural Disasters Act
Lets the delay tax deadlines for people affected by state-declared natural disasters.
Tradeoff
Expands disaster tax relief to state-declared disasters (not just federal declarations) when governors request it. Also extends automatic deadline extensions from 60 to 120 days for affected taxpayers.
What's in it
Reduces federal revenues by an insignificant amount and costs less than $500,000 to implement over 2025-2030.
The federal cost is minimal (under $500,000) and covers only administrative overhead to process extended deadlines; the policy's real effect is allowing disaster-affected taxpayers to defer tax payments without penalty.
The House passed this 388-0 on March 31, 2025. The Senate passed it by on July 10, 2025, and it was signed into law on July 24, 2025.
House
Introduced
(Jan 16, 2025)
House
Committee on Ways and Means(Jan 16, 2025)
House
The Committee on Ways and Means voted to send it to the floor
Reported 42 - 0(Feb 26, 2025)
Committee report H. Rept. 119-44.
House
On Motion to and Pass, as Amended
Passed(Roll #84 · Mar 31, 2025)
388 yeanay 0Senate
Received from the House
on Finance(Apr 1, 2025)
Senate
Passage of the bill
Passed by (Jul 10, 2025)
No individual votes were recorded.
Senate
Taken away from the Committee on Finance
Discharged(Jul 10, 2025)
House
Sent to the President
(Jul 17, 2025)

White House · Signature
Signed
Donald Trump (R)

Enacted
Became law(Jul 24, 2025)
- Judy Chu (D-CA)
Final passage· Mar 31, 2025· 119th Congress · 2025–2027