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H.R. 1491 House Taxation

Disaster Related Extension of Deadlines Act

Introduced
Feb 21, 2025
Sponsor
Rep. Murphy, Gregory F. (R-NC-3)
View on Congress.gov

BECAME LAW DEC 26, 2025

Became Law on Dec 26, 2025.

  1. House Introduced in House Feb 21, 2025
  2. House Referred to the House Committee on Ways and Means. Feb 21, 2025
  3. House Committee Consideration and Mark-up Session Held Feb 26, 2025
  4. House Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0. Feb 26, 2025
  5. House Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43. Mar 27, 2025
  6. House Placed on the Union Calendar, Calendar No. 30. Mar 27, 2025
  7. House Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Mar 31, 2025
  8. House Considered under suspension of the rules. (consideration: CR H1353) Mar 31, 2025
  9. House DEBATE - The House proceeded with forty minutes of debate on H.R. 1491. Mar 31, 2025
  10. House At 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. Mar 31, 2025
  11. House Considered as unfinished business. (consideration: CR H1399) Apr 1, 2025
  12. House 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) Apr 1, 2025
  13. 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) Apr 1, 2025
  14. House Motion to reconsider laid on the table Agreed to without objection. Apr 1, 2025
  15. Senate Received in the Senate and Read twice and referred to the Committee on Finance. Apr 1, 2025
  16. House
    On Motion to Suspend the Rules and Pass, as Amended Apr 1, 2025
    Agreed Yea 423 Nay 0 Roll Call
  17. House Senate Committee on Finance discharged by Unanimous Consent. Dec 11, 2025
  18. House Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. Dec 11, 2025
  19. Senate Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694) Dec 11, 2025
  20. Senate Message on Senate action sent to the House. Dec 15, 2025
  21. House
    Presented to President. Dec 18, 2025
  22. House
    Signed by President. Dec 26, 2025
  23. House Latest action
    Became Public Law No: 119-64. Dec 26, 2025

Cosponsors

2

Subjects

FiresForests, forestry, treesNatural disastersTax administration and collection, taxpayersTerrorism

Committees

  • Finance Committee
    • Discharged From , Dec 11, 2025
    • Referred To , Apr 1, 2025
  • Ways and Means Committee
    • Reported By , Mar 27, 2025
    • Markup By , Feb 26, 2025
    • Referred To , Feb 21, 2025

Summary

Disaster Related Extension of Deadlines ActThis 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. 

Summary as of: Public Law

Bill Text

Formatted Text PDF United States Legislative Markup Formatted XML

Related Bills

  • Disaster Related Extension of Deadlines Act (Public law contains the text)

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