Disaster Related Extension of Deadlines Act

Bill: 119-hr-1491
Sponsor: full_name: Rep. Murphy, Gregory F. [R-NC-3]
Introduced: 2025-02-21
Policy area: Taxation
Subjects: Fires

Forests, forestry, trees

Natural disasters

Tax administration and collection, taxpayers

Terrorism
Latest action: action_date: 2025-04-01
text: Received in the Senate and Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2025-02-21
action_desc: Introduced in House
text: <p><strong>Disaster Related Extension of Deadlines Act</strong></p><p>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.</p><p>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&nbsp;lookback period. (Thus, certain tax payments made before the federal tax return is filed may be excluded from the lookback period.)</p><p>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.</p><p>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.&nbsp;</p><p>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.&nbsp;</p>

tv_txt: IB 119th CONGRESS 1st Session H. R. 1491 IN THE HOUSE OF REPRESENTATIVES AN ACT 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.

1. Short title This Act may be cited as the Disaster Related Extension of Deadlines Act . 2. Postponement of certain deadlines by reason 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 refund For purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed 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: (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 actions 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.

Passed the House of Representatives April 1, 2025. Kevin F. McCumber, Clerk.

tv_txt: IIB 119th CONGRESS 1st Session H. R. 1491 IN THE SENATE OF THE UNITED STATES April 1 (legislative day, March 31), 2025 Received; read twice and referred to the Committee on Finance AN ACT 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.

1. Short title This Act may be cited as the Disaster Related Extension of Deadlines Act . 2. Postponement of certain deadlines by reason 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 refund For purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed 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: (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 actions 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.

Passed the House of Representatives April 1, 2025. Kevin F. McCumber, Clerk.

tv_txt: IB Union Calendar No. 30 119th CONGRESS 1st Session H. R. 1491 [Report No. 119–43] 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 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 notices.

1. Short title This Act may be cited as the Disaster Related Extension of Deadlines Act . 2. Postponement of certain deadlines by reason 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 refund For purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed 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: (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 actions 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.

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

tv_txt: I 119th CONGRESS 1st Session H. R. 1491 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 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 notices.

1. Short title This Act may be cited as the Disaster Related Extension of Deadlines Act . 2. Postponement of certain deadlines by reason 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 refund For purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed 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 section 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: (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 actions 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 amendment made by this subsection shall apply to notices issued after the date of the enactment of this Act.