WASHINGTON, D.C. – Americans recovering from a natural disaster will receive new tax relief under bipartisan Ways and Means Committee legislation signed into law by President Trump. The Filing Relief for Natural Disasters Act, H.R. 517, removes the immediate burdens and hassle of filing taxes after a natural disaster by allowing the Treasury Department to postpone filing deadlines for Americans living in a state-declared disaster area that has not yet received a federal disaster designation. 

“This common-sense legislation simplifies tax filing for Americans hit by a natural disaster who should be focusing on rebuilding their lives, not complying with IRS deadlines. If a state moves faster than the federal government in declaring an emergency, the Treasury Department should provide relief as soon as possible. Signing this bill into law is yet another reminder of President Trump’s commitment to bringing support and relief to Americans in need,” said Ways and Means Committee Chairman Jason Smith (MO-08). “Thank you to Representatives Kustoff and Chu for their strong leadership to provide relief to victims of natural disasters in their home states and across the entire country.”

“I thank President Trump for signing my bill, the Filing Relief for Natural Disasters Act, into law today,” said Congressman David Kustoff (TN-08). “This new law provides critical relief for all Americans when tornadoes, hurricanes, fires, flooding and other calamities affect communities across the nation. When disaster strikes, the last thing families and businesses should have to worry about is missing a tax deadline or paying Uncle Sam. The Filing Relief for Natural Disasters Act will ensure that these victims have the flexibility they need to rebuild and recover.” 

“I’m incredibly proud that our bill, the Filing Relief for Natural Disasters Act, is now the law of the land. When catastrophe strikes during tax filing season, families and businesses should be able to focus on recovery without the risk of tax penalties. Our bill extends this support to more taxpayers by giving Treasury and the IRS the authority to extend federal filing deadlines when a governor declares a state-level emergency, ensuring more disaster survivors get the relief and support they need and deserve,” said Rep. Judy Chu (CA-28).

The Ways and Means Committee unanimously approved H.R. 517 in February and the legislation passed the House of Representatives in March and the U.S. Senate earlier this month.

H.R. 517 – Filing Relief for Natural Disasters Act
Authorizes the Treasury Secretary, in consultation with the Federal Emergency Management Agency (FEMA), to postpone tax deadlines for Americans in state-declared disaster areas that have not yet received a federal disaster declaration. 

• The IRS currently has the authority to postpone tax filing deadlines for taxpayers impacted by federally declared disasters.
  • However, it may take weeks or even months for the federal government to issue a federal major disaster declaration. 
• This bill authorizes the Treasury Secretary, after consulting with FEMA, to postpone tax filing deadlines to taxpayers impacted by natural disasters and emergencies, as soon as the governor of a state declares a disaster or state of emergency. 
• Additionally, this bill expands the current mandatory extension following a federally declared disaster declaration from 60 to 120 days. 

Click here for a fact sheet on the bill.