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Legislative update: House passes two disaster-related tax bills and four bills aimed at improving tax administration

Disaster-related tax relief for taxpayers; improving tax administration

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April 1, 2025

The U.S. House of Representatives passed two bills providing disaster-related tax relief for taxpayers and four bills aimed at improving tax administration.

  • H.R. 517, the “Filing Relief for Natural Disasters Act,” which would allow the postponement of tax filing deadlines for taxpayers living in state-declared disaster areas just as they do for federally declared disasters, was passed by a vote of 388-0.
  • H.R. 1491, the “Disaster Related Extension of Deadlines Act,” which would grant taxpayers afforded extended deadlines due to a disaster additional time to claim tax refunds or credits, was passed by a vote of 423-0.
  • H.R. 997, the “National Taxpayer Advocate Enhancement Act of 2025,” which would authorize the National Taxpayer Advocate (NTA) to appoint counsel in the Office of the Taxpayer Advocate to report directly to the NTA, was passed by a vote of 385-0.
  • H.R. 998, the “Internal Revenue Service Math and Taxpayer Help Act,” which would require the IRS to provide taxpayers with additional information relating to assessments resulting from math errors, was passed by a voice vote.
  • H.R. 1152, the “Electronic Filing And Payment Fairness Act,” which would update the tax filing rules to treat tax returns and payments filed electronically the same as those sent through the mail, was passed by a voice vote.
  • H.R. 1155, the “Recovery Of Stolen Checks Act,” which would require the Treasury Secretary to prescribe regulations establishing procedures to allow certain taxpayers to elect to receive a replacement refund amount by direct deposit in lieu of receiving a replacement paper check, was passed by a voice vote.

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