Disaster Related Extension of Deadlines Act

Bill: 119-hr-1491
Sponsor: Rep. Murphy, Gregory F. [R-NC-3]
Introduced: 2025-02-21 in the House
Policy area: Taxation
Subjects: Fires
Forests, forestry, trees
Natural disasters
Tax administration and collection, taxpayers
Terrorism

Summary:
action_date: 2025-02-21
text: 

Disaster Related Extension of Deadlines Act

This bill 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 bill 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 (lookback period). The postponement of the federal tax return deadline is not an extension for purposes of the lookback period. (Thus, certain tax payments made before the federal tax return is filed may be excluded from the lookback period.)

Under the bill, 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.

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 bill 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. 


Legislative actions:
action_date: 2025-04-01
text: Received in the Senate and Read twice and referred to the Committee on Finance.
action_date: 2025-04-01
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2025-04-01
text: 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)
action_date: 2025-04-01
text: 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).
action_date: 2025-04-01
text: Considered as unfinished business. (consideration: CR H1399: 1)
action_date: 2025-03-31
text: 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.
action_date: 2025-03-31
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.
action_date: 2025-03-31
text: Considered under suspension of the rules. (consideration: CR H1353: 1)
action_date: 2025-03-31
text: Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
action_date: 2025-03-27
text: Placed on the Union Calendar, Calendar No. 30.
action_date: 2025-03-27
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
action_date: 2025-03-27
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
action_date: 2025-02-26
text: Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
action_date: 2025-02-26
text: Committee Consideration and Mark-up Session Held
action_date: 2025-02-21
text: Referred to the House Committee on Ways and Means.
action_date: 2025-02-21
text: Introduced in House
action_date: 2025-02-21
text: Introduced in House