Disaster Related Extension of Deadlines Act
Official title: To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refun… Show full official titleShow less
Official title: To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund, and to take postponements into account for purposes of sending collection notices.
| Date | Chamber | What was voted on | Result | Yes–No | |
|---|---|---|---|---|---|
| Apr 1, 2025 | House · vote #88 | On Motion to Suspend the Rules and Pass, as Amended | Passed | 423–0 | See who voted → |
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Became Public Law No: 119-64.
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 federal taxes paid within the three years preceding the tax refund claim plus any extension of the federal tax return deadline (known as the lookback period). Under the law in effect prior to this act, the postponement of the federal tax return deadline is not an extension for purposes of the lookback period. Thus, under prior law, certain tax payments (e.g., amounts withheld from a paycheck for federal taxes) made before the federal tax return is filed may be outside the lookback period and non-refundable.
Under the act, a federal tax return deadline postponed due to a federally declared disaster or certain other events must be treated as an extension of such deadline for purposes of the lookback period.
Further, under current law, the IRS is required to mail a notice and demand for tax payment within 60 days of an assessment but not before the tax payment due date.
The act provides that the tax payment due date includes the postponement of the tax payment deadline due to a federally declared disaster or certain other events.
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- NATIONAL ASSOCIATION OF REALTORS
- KPMG LLP
- AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
- AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
- NATIONAL ASSOCIATION OF REALTORS
- NATIONAL ASSOCIATION OF REALTORS
Bodies those filers lobbied
- HOUSE OF REPRESENTATIVES
- SENATE
- Treasury, Dept of
- White House Office
- Labor, Dept of (DOL)
- Financial Crimes Enforcement Network (FinCEN)
- Internal Revenue Service (IRS)
- Government Accountability Office (GAO)
Cite this page
U.S. Congress. (2026). H.R. 1491: Disaster Related Extension of Deadlines Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-1491/
"H.R. 1491: Disaster Related Extension of Deadlines Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-1491/.
H.R. 1491, 119th Cong. (2026), https://openamerica.io/bill/119-HR-1491/.
[H.R. 1491: Disaster Related Extension of Deadlines Act](https://openamerica.io/bill/119-HR-1491/)