119th Congress · introduced in the Senate · Jan 16, 2025
Filing Relief for Natural Disasters Act
Official title from Congress.gov
Latest action (Jan 16, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Jan 16, 2025)
Filing Relief for Natural Disasters Act
This bill 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 bill 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 bill 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 bill, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
The bill 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 60-day 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.
Show the full summary (1 more paragraphs)Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
District of Columbia · Internal Revenue Service (IRS) · Natural disasters · State and local government operations · Tax administration and collection, taxpayers · U.S. territories and protectorates
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
11 citations.
KPMG LLP · lobbying firm or registrant: KPMG LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$410,000
Spent on own lobbying
…ef, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 and S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), the Ta…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS · lobbying firm or registrant: AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$1,600,000
Spent on own lobbying
…ef, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 and S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), the Ta…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS · lobbying firm or registrant: AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,550,000
Spent on own lobbying
…ef, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 and S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), the Ta…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS · lobbying firm or registrant: AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,500,000
Spent on own lobbying
…ef, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 and S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), the Ta…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS · lobbying firm or registrant: AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · amended · posted Apr 15, 2026 · issue area: Taxation/Internal Revenue Code
$1,449,000
Spent on own lobbying
…lief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and th…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS · lobbying firm or registrant: AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · amended · posted Apr 15, 2026 · issue area: Taxation/Internal Revenue Code
$1,320,000
Spent on own lobbying
…lief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and th…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS · lobbying firm or registrant: AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · amended · posted Mar 2, 2026 · issue area: Taxation/Internal Revenue Code
$1,400,000
Spent on own lobbying
…tual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and th…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ASSOCIATION OF CALIFORNIA WATER AGENCIES · lobbying firm or registrant: ASSOCIATION OF CALIFORNIA WATER AGENCIES
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 23, 2026 · issue area: Taxation/Internal Revenue Code
$115,000
Spent on own lobbying
…from water utilities for conservation and runoff management improvements should not be subject to federal tax. Filing Relief for Natural Disasters Act (H.R.517/S.132) support legislation that would aid individuals that have dealt with natural disasters like fire. Review and support the Disaster Related Extension of Deadline…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ASSOCIATION OF CALIFORNIA WATER AGENCIES · lobbying firm or registrant: ASSOCIATION OF CALIFORNIA WATER AGENCIES
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Nov 6, 2025 · issue area: Taxation/Internal Revenue Code
$115,000
Spent on own lobbying
…from water utilities for conservation and runoff management improvements should not be subject to federal tax. Filing Relief for Natural Disasters Act (H.R.517/S.132) support legislation that would aid individuals that have dealt with natural disasters like fire. Review and support the Disaster Related Extension of Deadline…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ASSOCIATION OF CALIFORNIA WATER AGENCIES · lobbying firm or registrant: ASSOCIATION OF CALIFORNIA WATER AGENCIES
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Aug 28, 2025 · issue area: Taxation/Internal Revenue Code
$115,000
Spent on own lobbying
…from water utilities for conservation and runoff management improvements should not be subject to federal tax. Filing Relief for Natural Disasters Act (H.R.517/S.132) support legislation that would aid individuals that have dealt with natural disasters like fire. Review and support the Disaster Related Extension of Deadline…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS · lobbying firm or registrant: AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 17, 2025 · issue area: Taxation/Internal Revenue Code
$1,340,000
Spent on own lobbying
…tual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491); 529 pl…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing