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CIVIC HERALD
HR 1491 · 119th Congress · HouseEnacted

Disaster Related Extension of Deadlines Act

In plain language: This bill protects taxpayers in federally declared disaster areas from losing out on tax refunds or receiving premature collection bills. It ensures that emergency filing delays count toward the legal deadline for claiming a tax refund, preventing people from being disqualified from receiving their money back. It also bars the IRS from sending official notices demanding tax payments until the disaster postponement period has ended.

Provisional: our plain-language summary, pending review.

Provisionalunreviewed: impact, provisions, stakeholders, summary
People affected—Not determinable from the text provided; applies generally to taxpayers eligible for disaster-related postponements under IRC Section 7508A.
Fiscal magnitude—Not determinable from the text provided; the bill amends administrative tax provisions without appropriating funds or stating projected revenue impacts.
Reach25provisional · pending reviewrigor: heuristic llm
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Issues

What this bill touches.

Overall tax level−10

The sign shows the bill's direction on each issue (+ toward, − away); the number is its magnitude. Color never encodes good or bad, and never party.

Who it affects

Who it helps · who it burdens.

Who it helps

  • Taxpayers affected by disasters or emergenciesGains protection against losing tax refunds or credits because disaster-related filing postponements will be treated as official extensions when calculating refund claim time limits under section 6511(b)(2)(A).provisional
  • Taxpayers with disaster-postponed payment deadlinesProtected from receiving IRS notices and demands for tax payment until after their disaster-postponed payment deadlines have passed under section 6303(b).provisional

Who it burdens

  • Internal Revenue Service (IRS)Required to delay issuing notices and demands for unpaid tax until any disaster-related postponement period under section 7508A has expired, and must adjust refund lookback calculations to treat postponed periods as formal extensions.provisional

Dollar-level funding (FEC sector totals) is coming in a later phase.

What it does

The provisions, in plain language.

  1. Treats disaster-related postponements of tax filing deadlines as official extensions when calculating the time limit for taxpayers to claim tax refunds or credits, preventing disaster victims from losing refunds on claims filed after enactment.

    Sec. 2(a)provisional

  2. Prevents the IRS from issuing a notice demanding tax payment until after any disaster-related payment deadline has passed, applying to notices sent after enactment.

    Sec. 2(b)provisional

How your members of Congress line up

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Timeline

How it moved.

  1. Dec 26, 2025Became Public Law No: 119-64.
  2. Dec 26, 2025Became Public Law No: 119-64.
  3. Dec 26, 2025Signed by President.
  4. Dec 26, 2025Signed by President.
  5. Dec 18, 2025Presented to President.
  6. Dec 18, 2025Presented to President.
  7. Dec 11, 2025Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
  8. Dec 11, 2025Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  9. Apr 1, 2025Motion to reconsider laid on the table Agreed to without objection.
  10. Apr 1, 2025On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353)
  11. Apr 1, 2025Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353)
  12. Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
  13. Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
  14. Feb 26, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
  15. Feb 21, 2025Introduced in House
  16. Feb 21, 2025Introduced in House

The original text

Read it for yourself.

Read the original text →

Sources & provenance

Congress.govrefreshed 9 days ago

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