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H.R. 1491: Disaster Related Extension of Deadlines Act

119th Congress · introduced 2025-02-21 · Taxation · Latest: Became Public Law No: 119-64.

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Official title

Disaster Related Extension of Deadlines Act

Plain summary

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.

Congressional Research Service summary (Public Law), quoted unchanged (nonpartisan). Read the source.

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PSI Sci description of the legislative step (not an opinion).

The strongest published arguments

Alternatives

Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.

Officials and money

Sponsor: Rep. Murphy, Gregory F. [R-NC-3] · 2 cosponsors

Money: CBO cost estimate: H.R. 1491, Disaster Related Extension of Deadlines Act (2025-03-24) No linked contracts or vendors yet.

Recorded votes

• House roll call 88 (2025): On Motion to Suspend the Rules and Pass, as Amended, H R 1491 (2025-04-01): Passed

Sources

• Congressional Research Service summary (Public Law)
• Congress.gov
• Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119hr1491.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/hr>

Record fed-us-cong119-hr1491 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills