US Congress · H.R. 1491 · Became law

Disaster Related Extension of Deadlines Act

Introduced

Moved

Reached a final decision

Became law

Derived from the official record below.

Officially: “Disaster Related Extension of Deadlines Act” Read the full text

Taxation

What it does

Disaster Related Extension of Deadlines Act This act requires the Internal Revenue Service (IRS) to treat the postponement of the federal tax return deadline due to a federally declared disaster or certain other events as an extension of such deadline for purposes of calculating the limit on a tax refund. The act also provides that the IRS’s deadline for sending certain notices includes such postponement. Under current law, a tax refund claim must be filed within three years of the date that the federal tax return is filed. (Some exceptions apply.) The tax refund amount generally is limited to

Summary by the Congressional Research Service, from the official record. Plain-language version below. Not legal advice.

Read it in plain language

AI plain language2 sections

Written by AI from the complete official bill text and independently fact-checked against it. Not legal advice.

1Short title

This section would give the Act a short title: the Disaster Related Extension of Deadlines Act.

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Official text, verbatim from the record

1. Short title This Act may be cited as the Disaster Related Extension of Deadlines Act .

2Postponement of certain deadlines by reason of disasters made applicable to limitation on credit or refund

This section would add a new subsection (f) to section 7508A of the Internal Revenue Code, the provision under which certain tax deadlines are postponed by reason of disasters. Under the new subsection, for purposes of section 6511(b)(2)(A) (the limitation on credit or refund), any period disregarded under section 7508A with respect to the time prescribed for filing a tax return would be treated as an extension of time for filing that return. This change would apply to claims for credit or refund filed after the date this Act is enacted. This section would also add a new rule to section 6303(b) of the Code, the section covering notice and demand for payment of tax, described in this bill as covering collection notices. The new rule, captioned Postponement by reason of disaster, significant fire, or terroristic or military actions, would provide that, for purposes of paragraph (1) of that subsection (the general rule on the last date prescribed for payment of tax), that last date must be determined after taking into account any period disregarded under section 7508A. This change would apply to notices issued after the date this Act is enacted.

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Official text, verbatim from the record

2. Postponement of certain deadlines by reason of disasters made applicable to limitation on credit or refund (a) Extension of time for filing return (1) In general Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f) Application to limitation on credit or refund For purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed for filing any return of tax shall be treated as an extension of time for filing such return. . (2) Effective date The amendment made by this section shall apply to claims filed after the date of the enactment of this Act. (b) Collection notices (1) In general Section 6303(b) of such Code is amended— (A) by striking Except and inserting the following: (1) In general Except , and (B) by adding at the end the following new paragraph: (2) Postponement by reason of disaster, significant fire, or terroristic or military actions For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A. . (2) Effective date The amendment made by this subsection shall apply to notices issued after the date of the enactment of this Act.

AI plain languageRead the whole bill in plain language, 2 sections

Where it is

Introduced · 2025-02-21

In the House.

Passed the House · 2025-04-01

Passed the Senate · 2025-12-11

Sent to the President · 2025-12-18

Became Public Law 119-64 · 2025-12-26

Official documents

Full bill textread it on this site, version enr (Enrolled), as published by GovInfo

official

Congressional Budget Office cost estimatewhat it would cost, by the nonpartisan CBO

official

The on-site text is shown verbatim from the GovInfo publication, captured 2026-07-23. The same version at GovInfo.

The numbers

sponsors, out of 218 needed to pass

Who is lobbying on this

AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSvia AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS

10 filings

NATIONAL ASSOCIATION OF REALTORSvia NATIONAL ASSOCIATION OF REALTORS

6 filings

ASSOCIATION OF CALIFORNIA WATER AGENCIESvia ASSOCIATION OF CALIFORNIA WATER AGENCIES

3 filings

From 19 filings in federal lobbying disclosures (LDA), via lda.gov, naming this bill (2025 to 2026). Filings are self-reported by lobbying firms and show who is paid to influence this bill. They do not say which side, or whether it worked.

Every fact on this page links to its source, starting with the official bill record. Last action: Became Public Law No: 119-64. (2025-12-26).