Skip to content
CIVIC HERALD
HR 1491 · 119th Congress · HouseEnacted

Disaster Related Extension of Deadlines Act

Provisional: our plain-language summary, pending review.

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.

Sponsored by

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.
Reach
provisional · pending review25rigor: heuristic llm
Your matchSign in →See how this matches your values.

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.

Provisional: our reading of who it affects, pending review.

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.

Provisional: our reading of what the bill does, pending review.

  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

Loading your members of Congress…

The record

How members voted on Disaster Related Extension of Deadlines Act.

Recorded roll calls on this bill, most recent first. Open one to see each member's position.

  • House · Apr 1, 2025 · 2/3 YEA-AND-NAY

    On Motion to Suspend the Rules and Pass, as Amended · Passed

    Source →

Timeline

How it moved.

Show all 22 actions
  1. Dec 26, 2025Became Public Law No: 119-64.
  2. Dec 26, 2025Signed by President.
  3. Dec 18, 2025Presented to President.
  4. Dec 15, 2025Message on Senate action sent to the House.
  5. Dec 11, 2025Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
  6. Dec 11, 2025Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  7. Dec 11, 2025Senate Committee on Finance discharged by Unanimous Consent.
  8. Apr 1, 2025Received in the Senate and Read twice and referred to the Committee on Finance.
  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. Apr 1, 2025Considered as unfinished business. (consideration: CR H1399)
  13. Mar 31, 2025At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
  14. Mar 31, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.
  15. Mar 31, 2025Considered under suspension of the rules. (consideration: CR H1353)
  16. Mar 31, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  17. Mar 27, 2025Placed on the Union Calendar, Calendar No. 30.
  18. Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
  19. Feb 26, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
  20. Feb 26, 2025Committee Consideration and Mark-up Session Held
  21. Feb 21, 2025Referred to the House Committee on Ways and Means.
  22. Feb 21, 2025Introduced in House
  1. Dec 26, 2025Became Public Law No: 119-64.
  2. Dec 26, 2025Signed by President.
  3. Dec 18, 2025Presented to President.
  4. Dec 11, 2025Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
  5. Dec 11, 2025Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  6. Apr 1, 2025Motion to reconsider laid on the table Agreed to without objection.
  7. 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)
  8. 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)
  9. Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
  10. Feb 26, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
  11. Feb 21, 2025Introduced in House

The original text

Read it for yourself.

Read the original text →

Sources & provenance

Congress.govrefreshed 4 months ago

Cite this page

Civic Herald. “Disaster Related Extension of Deadlines Act (H.R. 1491, 119th Congress).” https://civicherald.app/bills/119-hr-1491. Congress.gov record as of Jul 13, 2026.

Checking your session…