H.R. 517 · 119th Congress · enacted
Filing Relief for Natural Disasters Act
Became Public Law No: 119-29.
Latest official action 2025-07-24 · Enacted
The bill, briefly
Filing Relief for Natural Disasters Act 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…
Congressional Research Service · 2025-07-24
Who reported lobbying on this bill?
Amount spent specifically on this bill: not disclosed
The reports below name this bill and disclose an organization’s overall lobbying expenses or a firm’s client income for the period. They can cover many bills and issues. These amounts are not payments to the bill or its politicians.
No matching lobbying report is imported yet. This is not evidence that no lobbying occurred.
2,409 latest lobbying reports imported. Some source imports are still in progress.
Politicians behind the bill
Sponsors and cosponsors from the official source, limited to members currently in office. Campaign amounts are cycle-wide and are not payments for this bill.
Sponsor
David Kustoff
House · TN District 8 · Republican
$1,055,244PAC receipts · 2025–2026
Cosponsor
Judy Chu
House · CA District 28 · Democratic
$414,500PAC receipts · 2025–2026
1 of 1 source cosponsor records retrieved; only current officials and unwithdrawn sponsorships appear.
PAC donors to the listed sponsors
These are all-cycle contributions to the listed sponsors’ and cosponsors’ campaigns. FEC does not attribute them to this bill. A donation plus sponsorship does not establish why a politician acted.
NATIONAL ASSOCIATION OF INSURANCE AND FINANCIAL ADVISORS POLITICAL ACTION COMM$17,000
PRICEWATERHOUSECOOPERS POLITICAL ACTION COMMITTEE I$16,000
AMERICA'S CREDIT UNIONS PAC$15,000
ERNST & YOUNG POLITICAL ACTION COMMITTEE$15,000
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY POLITICAL ACTION COMMITTEE$15,000
NATIONAL ASSOCIATION OF REAL ESTATE INVESTMENT TRUSTS, INC. POLITICAL ACTION COMMITTEE$15,000
NATIONAL MULTIFAMILY HOUSING COUNCIL AND REAL ESTATE TECHNOLOGY AND TRANSFORMATION CENTER POLITICAL ACTION COMMITTEE (NMHC PAC)$15,000
AMERICAN COUNCIL OF LIFE INSURERS POLITICAL ACTION COMMITTEE$12,500
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE$12,500
FEDEX CORPORATION POLITICAL ACTION COMMITTEE$12,500
THE COUNCIL OF INSURANCE AGENTS & BROKERS POLITICAL ACTION COMMITTEE$12,500
UNITED PARCEL SERVICE, INC. PAC (UPSPAC)$12,500
AMERICAN COUNCIL OF ENGINEERING COMPANIES (ACEC/PAC)$11,500
POLITICAL ACTION COMMITTEE OF THE AMERICAN ASSOCIATION OF ORTHOPAEDIC SURGEONS--PAC OF AAOS$11,000
REPUBLICAN JEWISH COALITION POLITICAL ACTION COMMITTEE (RJC-PAC)$11,000
David Kustoff · Sponsor · $11,000
Official PAC recordAIR LINE PILOTS ASSOCIATION PAC$10,000
Judy Chu · Cosponsor · $10,000
Official PAC recordAMERICAN BANKERS ASSOCIATION PAC (BANKPAC)$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordAMERICAN CRYSTAL SUGAR COMPANY POLITICAL ACTION COMMITTEE$10,000
Judy Chu · Cosponsor · $10,000
Official PAC recordAMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES P E O P L E$10,000
Judy Chu · Cosponsor · $10,000
Official PAC recordAMERICAN FEDERATION OF TEACHERS, AFL-CIO COMMITTEE ON POLITICAL EDUCATION$10,000
Judy Chu · Cosponsor · $10,000
Official PAC recordANHEUSER-BUSCH COMPANIES LLC POLITICAL ACTION COMMITTEE$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordCOMMITTEE ORGANIZED FOR THE TRADING OF COTTON PAC OF THE AMERICAN COTTON SHIPPERS ASSOCIAT$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordEASTMANPAC-POLITICAL ACTION COMMITTEE OF EASTMAN CHEMICAL COMPANY$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordHCA HEALTHCARE, INC. GOOD GOVERNMENT FUND$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordINDEPENDENT INSURANCE AGENTS & BROKERS OF AMERICA, INC. POLITICAL ACTION COMMITTEE (INSURPAC)$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordINTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS POLITICAL ACTION COMMITTEE$10,000
Judy Chu · Cosponsor · $10,000
Official PAC recordINTERNATIONAL PAPER POLITICAL ACTION COMMITTEE (IP-PAC)$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordJACKSON HOLDINGS LLC AND JACKSON NATIONAL LIFE INSURANCE COMPANY FEDERAL SSF (JACKSON NATIONAL FEDER$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordLABORERS' INTERNATIONAL UNION OF NORTH AMERICA (LIUNA) PAC$10,000
Judy Chu · Cosponsor · $10,000
Official PAC recordLIFEPOINT HEALTH PAC - THE PAC OF LIFEPOINT CORPORATE SERVICES, GENERAL PARTNERSHIP (LCSGP) AND FACILITIES WHICH ARE SUBSIDIARIES OF LIFEPOINT HEALTH (COLLECTIVELY LIFEPOINT)$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordMACHINISTS NON PARTISAN POLITICAL LEAGUE OF THE INTERNATIONAL ASSOCIATION OF MACHINISTS & AEROSPACE WORKERS$10,000
Judy Chu · Cosponsor · $10,000
Official PAC recordMANUFACTURED HOUSING INSTITUTE PAC$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordMORTGAGE BANKERS ASSOCIATION POLITICAL ACTION COMMITTEE (MORPAC)$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordMR. SOUTHERN MISSOURIAN IN THE HOUSE PAC$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordNATIONAL ASSOCIATION OF REALTORS POLITICAL ACTION COMMITTEE$10,000
NATIONAL COTTON COUNCIL OF AMERICA COMMITTEE FOR THE ADVANCEMENT OF COTTON$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordNATIONAL ELECTRICAL CONTRACTORS ASSOCIATION POLITICAL ACTION COMMITTEE$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordNEW YORK LIFE INSURANCE COMPANY POLITICAL ACTION COMMITTEE$10,000
PROTECTIVE LIFE CORPORATION FEDERAL POLITICAL ACTION COMMITTEE ('PROTECTIVEPAC')$10,000
David Kustoff · Sponsor · $10,000
Official PAC recordPSYCHOLOGY PAC OF AMERICAN PSYCHOLOGICAL ASSOCIATION SERVICES INC.$10,000
Judy Chu · Cosponsor · $10,000
Official PAC recordThe largest 40 donor totals appear here. Open each politician for their complete, paginated PAC donor list.
What happened after enactment?
Dated agency-reported implementation and uptake measures are shown with their scope. They do not by themselves establish causal success. If no evidence is listed, the outcome is not established.
Measured outcome: not established
Enactment alone does not show whether a law improved its intended outcome. We need a dated evaluation, observed result or verified implementation record before claiming success or failure.