public-law-119-29•Public Law 119–29: To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
Public Law 119–29: To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
public-law-119-29Public Law 119-29Statute
As enacted: this collection preserves GovInfo's listed Beta USLM public-law XML, including printed amendment instructions and legislative history. Later amendments are not consolidated here; availability in this XML inventory does not establish completeness of all laws enacted by Congress.
[H.R. 517]
Filing Relief
for Natural Disasters Act.
26 USC 1 note.
SHORT TITLE.
MODIFICATION OF RULES FOR POSTPONING CERTAIN DEADLINES BY REASON OF DISASTER.
Authority To Postpone Federal Tax Deadlines by Reason of State-Declared Disasters.—
26 USC 7508A.
Definitions.
Special Rule for State-Declared Disasters.—
In general.—
Determination.
Qualified state declared disaster.—
State.—
Mandatory Extensions Extended to 120 Days.—
26 USC 7508A note.
Effective Date.—
LEGISLATIVE HISTORY—H.R. 517:
CONGRESSIONAL RECORD, Vol. 171 (2025):
Mar. 31, considered and passed House.
July 10, considered and passed Senate.
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