Today, the House of Representatives passed H.R. 517, the Filing Relief for Natural Disasters Act, introduced by Reps. Judy Chu (CA-28) and David Kustoff (TN-08). The bill received overwhelming bipartisan support, passing with a vote of 388-0.
Expanding Federal Relief to State-Level Emergencies
Currently, the Internal Revenue Service (IRS) can postpone tax filing deadlines only in the case of a federally declared disaster. However, state-level disaster declarations, such as those issued annually in California for wildfires, floods, and earthquakes, do not automatically qualify for federal tax relief. This legislation ensures that taxpayers in affected states receive immediate filing extensions once a governor declares a state-level emergency, eliminating delays in federal recognition.
Addressing Delays in Disaster Declarations
Historically, delays in federal disaster declarations have caused financial burdens for taxpayers. In 2020, devastating wildfires, including the Bobcat Fire in the San Gabriel Mountains, left many Californians struggling with separate tax deadlines for state and federal returns. The new bill would prevent such issues by allowing immediate federal filing relief upon a governor’s request.
Lawmakers Advocate for Swift Action
Rep. Judy Chu highlighted the urgency of this measure: “While President Biden immediately declared a federal disaster for the Los Angeles fires that devastated my district in January, that was unusually fast. That means that if disaster strikes during filing season, taxpayers run the risk of missing federal filing deadlines through no fault of their own. And, there may be serious natural disasters that affect taxpayers’ ability to file, but don’t ever get declared as a federal disaster.”
Rep. Chu further emphasized the bill’s impact: “Our bill solves these problems by giving Treasury and the IRS authority to postpone federal filing deadlines in response to a request by a governor that has declared a state-level disaster. And, it would double the minimum duration of these filing extensions from 60 to 120 days.”
Check out Rep. Chu’s floor speech on legislation that provides tax filing relief to victims of natural disasters:
Next Steps for Disaster Relief Legislation
With the House’s approval, H.R. 517 now moves to the Senate for consideration. Rep. Chu urged her colleagues to continue supporting disaster relief efforts, including passing a supplemental disaster appropriations package to aid victims of the January Los Angeles Fires, including the Eaton Fire in her district.
