Legis
Finance
Public law · Thursday 24 July 2025
Public law 119-29
H.R. 517

Filing Relief for Natural Disasters Act

The law allows federal tax deadline relief for qualifying state-declared disasters and doubles mandatory disaster extensions to 120 days.

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A federal disaster declaration is no longer required for certain tax filing relief, giving disaster-affected communities another path to more time.

What the law does ​

  • Authorizes the Treasury Secretary, after consulting the Federal Emergency Management Agency, to postpone certain federal tax deadlines following a qualifying state-declared disaster.
  • Requires a written relief request from a governor or the mayor of Washington, D.C.
  • Covers specified natural catastrophes and fires, floods, or explosions severe enough to warrant relief.
  • Increases the mandatory disaster-related extension period from 60 days to 120 days.

Who it affects ​

  • Taxpayers affected by qualifying disasters in all states and Washington, D.C.
  • Taxpayers in Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
  • Governors and the mayor of Washington, D.C., who may request relief.

Context ​

The changes apply to disaster declarations made after July 24, 2025.

Breakdown ​

Filing Relief for Natural Disasters Act ​

The Act allows the Treasury Secretary, after consulting FEMA, to postpone certain federal tax deadlines when a governor or the mayor of Washington, D.C., requests relief for a qualifying state-declared disaster. It also increases the mandatory disaster-related extension period from 60 days to 120 days.

Key takeaways

  • Federal tax deadline relief may be granted for qualifying state-declared disasters without requiring a federal disaster declaration.
  • A governor, or the mayor of Washington, D.C., must submit a written request for the relief.
  • Qualifying events include specified natural catastrophes and any fire, flood, or explosion that causes damage severe enough to warrant relief.
  • The Act covers all states, Washington, D.C., Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
  • The mandatory disaster-related extension period increases from 60 days to 120 days.
  • The changes apply to disaster declarations made after July 24, 2025.