Filing Relief for Natural Disasters Act
Lets the IRS push back tax deadlines for people in areas where a governor has declared a disaster, without waiting for a federal declaration.
What this law changes
From a secondary sourceLets the IRS push back tax deadlines for people in areas where a governor has declared a disaster, without waiting for a federal declaration.
This account is written from the official description of the bill. We have saved the law's official text and have not finished checking the account against it.
Transparency Score
The Transparency Score is the share of this law’s dollars that goes to what the law says it is for.
Transparency Score
Share of the text within the stated purpose:Not checked yetThe text of this law provides and authorizes no dollar amount. The score is the share of its text within the stated intent. That share is "Not checked yet": no reading of this law is approved by a person yet.
How this is counted
- Transparency Score: dollars in sections a person approved as within the stated intent, divided by total dollars in the law. Shown as a percentage. Higher means more of the money goes to what the law says it is for.
- Beside it, the same two numbers the other way round: total dollars divided by dollars within the stated intent. 1.00 means every dollar is within the stated intent. When no dollar is within the stated intent this ratio cannot be computed, and the answer says so.
- Total dollars: appropriated dollars plus authorized dollars, read from the law's text by the rules below. Dollars in a section whose reading is unclear or was not read count in the total and are shown apart as unclear.
- A law whose text provides and authorizes no dollar amount reads "No money in this law". Its score is the share of its words that are in sections within the stated intent.
- The score reads "Not checked yet" until a person approves the law's reading of which sections are within the stated intent. The dollar totals need no reading and are shown before that.
- The dollar totals read "Not checked yet" when more than 10 percent of the dollars read could not be sorted by the rules.
- Every dollar amount in our saved text of the law is read: "$1,234,567", "$5 billion", "$2.5 million". Margin notes, page marks and the table of contents are left out. Each amount is kept with the words printed around it.
- Appropriated: the sentence says "there is appropriated", "is hereby appropriated" or "out of any money in the Treasury not otherwise appropriated"; or the amount is the one an appropriations paragraph ("For ..., $X") provides under an account heading of an appropriations act.
- Authorized: the sentence says "authorized to be appropriated". An authorization lets a later law provide the money. It provides none itself.
- A list under such a sentence ("there is appropriated the following: (1) ...; (2) ..."): an amount that begins an item is counted the same way as the sentence says, unless the sentence gives a total first. Then the items are parts of that total.
- "$X for each of fiscal years 2026 through 2030" is counted as X times the number of years named (here 5). The yearly figure, the years and the product are all kept. "For each fiscal year" with no years named is counted once, and the answer says so.
- Open-ended: "such sums as may be necessary" names no amount. It is counted as an item and adds no dollars.
- Rescinded: "is hereby rescinded", "permanently cancelled", or an item of a list headed "the following funds are hereby rescinded". Shown apart. Not subtracted from the total.
- Not spending, and left out of the total: an amount after "not to exceed", "not more than", "up to", "less than", "in excess of" and like words; a fine or penalty; a limit the law raises ("the limitation is increased by $X"); a figure the law strikes from another law; and a figure inside words it writes into another law ("striking $X and inserting $Y"), unless the same sentence says the figure is authorized or appropriated.
- Counted once: an amount after "of which", after "Provided, That", or after "of the amounts made available" is a part of a total already counted. Where a paragraph ends "in all, $X", that total is counted and the amounts before it are its parts.
- An amount the rules cannot sort is "not classified". It is listed with its words and left out of the total. Nothing is guessed.
- Total dollars: appropriated dollars plus authorized dollars. The two are also shown apart.
What the law says it is for
Confirmed from the official recordThese are the law’s own words, and the words of Congress’s records, about what the law is for.
Official title
“To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.”
The words under "An Act", Public Law 119-29, official text · Saved October 5, 2026 · Fingerprint b5ed3d932f4e6112
Short title
“Filing Relief for Natural Disasters Act”
The sentence that names the Act, Public Law 119-29, official text · Saved October 5, 2026 · Fingerprint b5ed3d932f4e6112
Congress's summary · Congressional Research Service
“Filing Relief for Natural Disasters Act This act 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 act 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 act 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).”
The quote stops here. The source has the full text.
Summary of the version: Public Law, Congressional Research Service summary: Public Law · Saved October 6, 2026 · Fingerprint 9c145245fdb98168
Committee report, purpose · House committee
“H.R. 517 was introduced on January 16, 2025, and was referred to the Committee on Ways and Means. Committee Hearings On February 11, 2025, the Committee on Ways and Means held a hearing titled, ``IRS Return on Investment and the Need for Modernization.''\3\ --------------------------------------------------------------------------- \3\Id. ---------------------------------------------------------------------------”
"Background", House Report 119-44: FILING RELIEF FOR NATURAL DISASTERS ACT · Saved October 6, 2026 · Fingerprint 696dd559a6fd8dec
The law has no findings or purpose section.
Dollars in this law
Confirmed from the official recordThe text of this law provides and authorizes no dollar amount.
Source: Public Law 119-29, official text · Saved October 5, 2026 · Fingerprint b5ed3d932f4e6112
Other measures
Each measure has its own status. None is added into the score.
- Dollars in sections added along the way
- No money in this law
- Member-requested dollars as a share of appropriated dollars
- $0Confirmed from the official record
House Report 119-44: FILING RELIEF FOR NATURAL DISASTERS ACT says the bill carries none. The sentence is quoted.
- Open-ended amounts (“such sums as may be necessary”)
- 0 passagesConfirmed from the official record
- Other bills whose text this law contains
- 1 billConfirmed from the official record
- How the House passed it
- Recorded vote: 388 Yes, 0 No, 0 Present, 42 Did not vote, March 31, 2025Confirmed from the official record
- How the Senate passed it
- Unanimous consent, July 10, 2025Confirmed from the official record
- Committee report saved
- 1 reportConfirmed from the official record
- Hearing saved
- None in the official recordConfirmed from the official record
The bill's official record names no hearing.
A voice vote or unanimous consent leaves no record of how each member voted.
How these are counted
- Added along the way, sections: sections of the final law marked "added later", divided by the sections compared.
- Added along the way, words: words in those sections, divided by the words in the sections compared.
- Each text is read as a list of words. A run is 5 words in a row. For each section of the final law we count the share of its runs that appear anywhere in the first published text of the bill. 90 percent or more: in the first text. From 20 to 90 percent: changed. Under 20 percent: added later. A section with fewer than 20 words is not compared.
- Sections outside the stated intent: sections a person approved as outside the stated intent, divided by the sections read. The same count is given in words.
- Member-requested spending: the number of items in the lists Congress printed for the law, and the sum of their dollar amounts.
- A part that is not checked yet is shown as "Not checked yet". It is never counted as zero. No single blended number is given.
Added along the way
Confirmed from the official record0 of the 1 section compared are added after the first published text of the bill. None is changed. 1 is in the first text. 1 heading or short section is too short to compare.
A section counts as added later when under 20 percent of its wording appears in the first published text.
The first published text (Introduced in House, January 16, 2025): H.R. 517, Introduced in House · Saved October 7, 2026 · Fingerprint 9849f29103b56bb8
Published texts of this bill, in order: Introduced in House (January 16, 2025), Reported in House (March 27, 2025), Engrossed in House (March 31, 2025), Referred in Senate (April 1, 2025), Enrolled Bill.
Sections added later
No section compared is added later.
Amendments adopted
The record lists no adopted amendment to this bill.
Other bills whose text this law contains
The Congressional Research Service, a part of the Library of Congress, marks 1 other bill with the words “Public law contains the text”. That means this law includes text from that bill. This page does not compare its text with the law.
- S. 132 Filing Relief for Natural Disasters Act
Member-requested spending
Confirmed from the official recordA committee report on this bill says the bill, as the committee reported it, carries no spending item requested by a member.
“With respect to clause 9 of rule XXI of the Rules of the House of Representatives, the Committee has carefully reviewed the provisions of the bill, and states that the provisions of the bill do not contain any congressional earmarks, limited tax benefits, or limited tariff benefits within the meaning of the rule.”
House Report 119-44: FILING RELIEF FOR NATURAL DISASTERS ACT · Saved October 6, 2026 · Fingerprint 696dd559a6fd8dec
Sections outside the stated intent
Not checked yetA person reviews each reading before it appears here.
On the record
On the record: Not started.
Press releases by members of Congress
From a secondary sourceThese are press releases from members' official websites that name this law. We save a copy of each one.
5 press releases
-
President Signs Rep. Chu’s Tax Filing Relief for Natural Disasters Act Into Law
“WASHINGTON, D.C. – On Thursday, President Trump signed into law the bipartisan Filing Relief for Natural Disasters Act (H.R. 517), delivering critical tax relief to Americans recovering from natural disasters.”
-
Six Months After the Eaton Fire, Rep. Judy Chu Continues to Advocate for Recovery Efforts
“On April 3, the House unanimously passed Rep. Chu’s and Rep. David Kustoff’s legislation – H.R. 517, the Filing Relief for Natural Disasters Act! This bill allows the IRS to immediately extend federal tax filing deadlines for victims of natural disasters, even those that are not federally-declared disasters.”
-
House Passes Rep. Chu’s Legislation to Provide Tax Filing Relief to Victims of Natural Disasters
“WASHINGTON, D.C. — Today, the House of Representatives passed H.R. 517, Filing Relief for Natural Disasters Act, introduced by Reps. Judy Chu (CA-28) and David Kustoff (TN-08) by a vote of 388-0.”
-
“WASHINGTON, D.C. — Today, the House of Representatives unanimously passed H.R. 517, the Filing Relief for Natural Disasters Act, that was introduced by Reps. David Kustoff (R-TN) and Judy Chu (D-CA). This bipartisan legislation will provide relief to taxpayers impacted by natural disasters and emergencies.”
-
Kustoff Bill to Help Americans Recover from Natural Disasters Passes Ways and Means Committee
“WASHINGTON, D.C. — Today, the bill filed by Reps. David Kustoff (R-TN) and Judy Chu (D-CA), H.R. 517, the Filing Relief for Natural Disasters Act, passed unanimously out of the House Committee on Ways and Means. This legislation will provide relief for taxpayers impacted by natural disasters and emergencies.”
Read from 539 of 539 members' sites, releases since January 3, 2025, through October 7, 2026.
Press releases by organizations
No saved press release from these organizations names this law.
Read from 510 of 510 organizations' sites, releases since January 3, 2025, through October 7, 2026.
What it touches
Kind of law: New or changed rules. Budget effect: Changes money the government collects.
Government
- Revenue and taxation
- Emergencies, defense and external affairs
The economy
- Taxes
Daily life
- Disaster recovery
- Household budget
Agencies it funds or directs
Dollar amounts:Not checked yetHow it passed
The House passed it 388 to 0 on March 31, 2025, with 42 members who did not vote.
The Senate passed it without objection on July 10, 2025. No individual votes are recorded.
The question on the official record: House, “On Motion to Suspend the Rules and Pass, as Amended”.
| Chamber and party | Yes | No | Present | Did not vote |
|---|---|---|---|---|
| House Republicans | 195 | 0 | 0 | 22 |
| House Democrats | 193 | 0 | 0 | 20 |
How each member votes
The Senate passed this law without objection, so only House members have a recorded vote.
Pick a state to see how its members vote on this law, or show all states. Enter a ZIP code to see your own officials first.
Lobbying reports that name this bill
Confirmed from the official record2 saved lobbying reports name H.R. 517. The amount is what the report gives for the whole quarter: everything the registrant did for that client, all issues together. A linked name opens that organization’s page on this site.
| Registrant | Client | Amount for the whole quarter | Quarter | Report |
|---|---|---|---|---|
| NATIONAL ASSOCIATION OF REALTORS | NATIONAL ASSOCIATION OF REALTORS | $14,580,000.00reported as expenses | April to June 2026 | Open the report |
| AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS | AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS | $1,550,000.00reported as expenses | April to June 2026 | Open the report |
See the lobbying page for H.R. 517
Senate Office of Public Records cannot vouch for the data or analyses derived from these data after the data have been retrieved from LDA.gov.
Lobbying Disclosure Act reports, LDA.gov. This copy was read October 7, 2026 at 4:39 PM Eastern.
Where this comes from
We saved our own copy of each official vote file listed here before writing this page. A code beside a file is its fingerprint, a short code that changes if the file's contents change.