States can now give tax relief for natural disasters without federal approval.

What it does

This bill lets governors ask the IRS to give more time for taxes. People can file and pay after natural disasters. The IRS can grant relief based on a state's own disaster declaration. The longest delay allowed went from 90 days to 120 days. Governors can request this help for hurricanes, earthquakes, floods, and other catastrophes.

Who it affects

People and businesses harmed by natural disasters get more time to file taxes. They no longer wait for federal approval. Governors and the mayor of Washington, DC can request this relief. Taxpayers in U.S. territories like Puerto Rico and Guam also gain access.

One thing to notice

States now have power to start tax relief on their own. Federal agencies no longer need to approve it first.

From the analysis of the bill text, linked under Primary records below.

Where it stands

1 cosponsor: 1 Democrats.

• Jan 16, 2025 — Introduced · Congress.gov: “Introduced in House”
• Jan 16, 2025 — Referred to House Committee on Ways and Means and Senate Committee on Finance · Congress.gov: “Referred to the House Committee on Ways and Means”
• Feb 26, 2025 — Markup held in committee · Congress.gov: “Committee Consideration and Mark-up Session Held”
• Feb 26, 2025 — Reported out of committee · Congress.gov: “Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0”
• Mar 31, 2025 — Passed the House · Congress.gov: “On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required)…”
• Mar 31, 2025 — Floor vote scheduled · Congress.gov: “Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended”
• Jul 10, 2025 — Passed both chambers · Congress.gov: “Passed Senate without amendment by Unanimous Consent”
• Jul 17, 2025 — Sent to president · Congress.gov: “Presented to President”
• Jul 24, 2025 — Signed into law · Congress.gov: “Became Public Law No: 119-29”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.

Money around this bill

2 groups reported lobbying about this bill. They filed 3 reports from Dec 2025 to Jun 2026.

Those reports show $17,579,000 in lobbying spending. Each report lists about 17 bills. So that money was not all for this bill.

More groups named this bill than 41% of bills with any report.

David Kustoff, who sponsored the bill, received $1,044,250 from PACs for the 2026 election.

• National Association of Realtors — $14,580,000 in 1 report
• Aicpa Association of International Certified Professional Accountants — $2,999,000 in 2 reports

Lobbying is legal. These reports show who lobbied about this bill, not what changed.

Words to know

• natural disasters — Major harmful events like hurricanes, earthquakes, floods, and other catastrophes.
• filing — Sending in tax forms to the government to report income owed.
• declaration — An official announcement that something is true or has happened.
• lobbying — Trying to influence lawmakers about a bill. Companies and groups pay people to do this.
• PACs — Groups that collect money and give it to candidates for office.
• sponsored — To sponsor a bill is to introduce it in Congress and put your name on it.