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EconomyH.R. 517Comments

Filing Relief for Natural Disasters Act

Official title: To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

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Where the Bill Stands

  1. Introduced, done
  2. Committee, done
  3. Floor Vote, done
  4. Outcome, shown after you vote

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What This Bill Does

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). Under the act, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.

The act 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 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 act increases the automatic extension of federal tax deadlines for these taxpayers to 120 days (from 60 days).

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Related Documents

Bill on Congress.govWeb Page ↗ (opens in a new tab)

Timeline

  1. Library of CongressSigned by President.
  2. Became Law
  3. House floor actionsPresented to President.
  4. SenateMessage on Senate action sent to the House.
  5. Library of CongressSenate Committee on Finance discharged by Unanimous Consent.
  6. SenateSenate Committee on Finance discharged by Unanimous Consent. (consideration: CR S4321)
  7. SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
  8. House floor actionsMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  9. Library of CongressPassed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 388 - 0 (Roll no. 84). (text: CR H1347: 1)
  10. Floor Vote
  11. House floor actionsReported (Amended) by the Committee on Ways and Means. H. Rept. 119-44.
  12. House committee actionsCommittee Consideration and Mark-up Session Held
  13. Library of CongressIntroduced in House
  14. House floor actionsReferred to the House Committee on Ways and Means.
  15. Introduced
  16. Committee

Comments

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