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119th Congress

H.R. 1491

Disaster Related Extension of Deadlines Act

  1. Introduced
  2. In committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor
Gregory F. Murphy(R-NC)
Introduced
Feb 21, 2025
Policy area
Taxation
Committees
House Committee on Ways and Means; Senate Committee on Finance
Official text
Engrossed in House · Congress.gov page

Cosponsors (2)

Original cosponsors (1)

Added later (1)

Summary

Summary by the Congressional Research Service· describes the “Public Law” version

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.

Roll-call votes

DateVoteResultYour members
Apr 1, 2025
House #88		On Motion to Suspend the Rules and Pass, as Amended: Disaster Related Extension of Deadlines ActPassedSet your home to see

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