Disaster Related Extension of Deadlines Act
- Bill Number
- H.R. 1491
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Became Law
- Became Law
- Public Law 119-64
- Latest Action
- 2025-12-26: Became Public Law No: 119-64.
- Last Updated
- 2026-07-10T20:28:21Z
AI-Generated Summary
Disaster Related Extension of Deadlines Act (H.R. 1491)
Purpose
This legislation amends the Internal Revenue Code of 1986 to extend disaster-related postponements of tax deadlines to include limitations on claiming tax credits or refunds. It also ensures these postponements are considered when the IRS sends notices about tax collections, providing relief to taxpayers affected by disasters, significant fires, or terroristic/military actions.
Key Provisions
- Extension for Tax Refunds and Credits: Adds a new subsection (f) to Section 7508A, treating any time period disregarded due to a disaster (such as extensions for filing returns) as an official extension for the statute of limitations on claiming credits or refunds under Section 6511(b)(2)(A). This applies to claims filed after the Act's enactment.
- Adjustment for Collection Notices: Amends Section 6303(b) to require that the IRS calculate the due date for tax payments (for notice purposes) by accounting for any disaster-related postponements under Section 7508A. This applies to notices issued after the Act's enactment.
Significant Changes to Existing Law
- Previously, disaster postponements under Section 7508A applied to filing deadlines but not explicitly to the time limits for claiming refunds or credits (typically 3 years from filing or 2 years from payment). This Act bridges that gap by treating postponements as extensions for refund claims.
- For collection notices, the law now explicitly incorporates disaster postponements into the payment due date calculation, delaying notices until after the extended period, which was not clearly addressed before.
Potential Impacts
- On Citizens: Taxpayers in disaster-affected areas gain more time to file for refunds or credits without losing eligibility, reducing financial stress during recovery. It also delays IRS collection notices, preventing immediate enforcement actions like liens or levies.
- On Government Agencies: The IRS must adjust its systems and processes to track and apply these extensions automatically, potentially increasing administrative workload but improving fairness in tax enforcement.
- On International Relations: No direct impact, as this is a domestic tax relief measure.
Main Stakeholders Affected
- Taxpayers: Primarily individuals and businesses in federally declared disaster areas, who benefit from extended deadlines for refunds and delayed collections.
- Internal Revenue Service (IRS): Responsible for implementing the changes, including updating notice procedures and refund processing.
- Tax Professionals and Advisors: May see increased demand for guidance on disaster relief rules.
Notable Legal, Constitutional, or Political Implications
- Legal: Strengthens procedural fairness in tax law by aligning refund limitations with existing disaster extensions, potentially reducing litigation over missed deadlines due to unforeseen events. No changes to core tax liability or revenue collection authority.
- Constitutional: Aligns with equal protection principles by providing uniform relief across disaster-impacted groups; no apparent conflicts with due process or other constitutional rights.
- Political: Represents a bipartisan effort to enhance disaster response through administrative relief, with minimal fiscal impact on federal revenue (as it mainly affects timing, not eligibility). It builds on prior disaster tax relief laws without introducing new spending or controversies.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Murphy, Gregory F. [R-NC-3]
Cosponsors (2)
Rep. Panetta, Jimmy [D-CA-19], Rep. Moore, Tim [R-NC-14]
Recent Actions
- 2025-12-26: Became Public Law No: 119-64.
- 2025-12-26: Became Public Law No: 119-64.
- 2025-12-26: Signed by President.
- 2025-12-26: Signed by President.
- 2025-12-18: Presented to President.
- 2025-12-18: Presented to President.
- 2025-12-15: Message on Senate action sent to the House.
- 2025-12-11: Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
- 2025-12-11: Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- 2025-12-11: Senate Committee on Finance discharged by Unanimous Consent.
- 2025-12-11: Senate Committee on Finance discharged by Unanimous Consent.
- 2025-04-01: Received in the Senate and Read twice and referred to the Committee on Finance.
- 2025-04-01: Motion to reconsider laid on the table Agreed to without objection.
- 2025-04-01: 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) (Roll call 88)
- 2025-04-01: Passed/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) (Roll call 88)
Bill Versions
- Disaster Related Extension of Deadlines Act — issued 2025-04-01 — PDF (4 pages)
- Disaster Related Extension of Deadlines Act — issued 2025-12-17 — PDF (2 pages)
- Disaster Related Extension of Deadlines Act — issued 2025-02-21 — PDF (3 pages)
- Disaster Related Extension of Deadlines Act — issued 2025-04-01 — PDF (3 pages)
- Disaster Related Extension of Deadlines Act — issued 2025-03-27 — PDF (6 pages)