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House Bill 1491
119th Congress(2025-2026)
Disaster Related Extension of Deadlines Act
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Passed Senate on Dec 11, 2025
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H. R. 1491 (Reported-in-House)

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]

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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Disaster Related Extension of Deadlines Act”.

SEC. 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.

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 notices.
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