IB 
Union Calendar No. 30 
119TH CONGRESS 
1ST SESSION H. R. 1491 
[Report No. 119–43] 
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. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 21, 2025 
Mr. MURPHY (for himself and Mr. PANETTA) introduced the following bill; 
which was referred to the Committee on Ways and Means 
MARCH 27, 2025 
Additional sponsor: Mr. MOORE of North Carolina 
MARCH 27, 2025 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on February 21, 2025] 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Disaster Related Exten-
sion of Deadlines Act’’. 
SEC. 2. POSTPONEMENT OF CERTAIN DEADLINES BY REA-
SON 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 RE-
FUND.—For purposes of section 6511(b)(2)(A), any period 
disregarded under this section with respect to the time pre-
scribed 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 subsection 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: 
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‘‘(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 AC-
TIONS.—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 amendments made 
by this subsection shall apply to notices issued after 
the date of the enactment of this Act. 
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Union Calendar No. 30 
119TH CONGRESS 
1ST SESSION 
H. R. 1491 
[Report No. 119–43] 
A BILL 
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 no-
tices. 
MARCH 27, 2025 
Additional sponsor: Mr. Moore of North Carolina 
MARCH 27, 2025 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
22:30 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00006
Fmt 6651
Sfmt 6651
E:\BILLS\H1491.RH
H1491
ssavage on LAPJG3WLY3PROD with BILLS