{"format":1,"id":"119-hr-1491","congress":119,"number":"H.R. 1491","kind":"bill","group":"bills","title":"Disaster Related Extension of Deadlines Act","title_source":"Short Title(s) as Passed House","official_title":"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.","titles":[{"type":"Official Title as Introduced","title":"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."},{"type":"Official Title from EH (Engrossed in House) bill text","title":"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."},{"type":"Short Titles from ENR (Enrolled) bill text","title":"Disaster Related Extension of Deadlines Act"},{"type":"Display Title","title":"Disaster Related Extension of Deadlines Act"},{"type":"Short Titles from RFS (Referred to Senate) bill text","title":"Disaster Related Extension of Deadlines Act"},{"type":"Short Title(s) as Passed House","title":"Disaster Related Extension of Deadlines Act"},{"type":"Short Title(s) as Reported to House","title":"Disaster Related Extension of Deadlines Act"},{"type":"Short Title(s) as Introduced","title":"Disaster Related Extension of Deadlines Act"}],"outcome":"became_law","law_number":"Public Law 119-64","introduced":"2025-02-21","chambers":{"house":{"status":"roll_call","date":"2025-04-01","vote":{"id":"119-2025-h88","question":"On Motion to Suspend the Rules and Pass, as Amended","title":"Disaster Related Extension of Deadlines Act","result":"Passed","yea":423,"nay":0,"present":0,"not_voting":8,"source":"https://clerk.house.gov/evs/2025/roll088.xml"}},"senate":{"status":"voice","date":"2025-12-11","vote":null,"how":"unanimous_consent","words":"Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent."}},"president":{"status":"signed","date":"2025-12-26"},"vice_president_tie_breaker":null,"latest_action":{"text":"Became Public Law No: 119-64.","date":"2025-12-26"},"nominees":null,"amendments":[],"other_votes":[],"crs_summary":{"date":"2025-12-26","stage":"Public Law","blocks":[{"k":"h","t":"Disaster Related Extension of Deadlines Act"},{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"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."}],"words":276},"summary":{"main_subject":{"text":"Amends the Internal Revenue Code of 1986 so that periods of postponed deadlines under section 7508A are taken into account for the limit on a credit or refund of tax and for the timing of collection notices.","cites":[{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/1491/text/enr#HA8D47DD45F6D4708B9B8A362C74A9666:~:text=2.%20Postponement%20of%20certain%20deadlines%20by%20reason"}]},"core_areas":["Limit on credit or refund of tax (lookback period)","Timing of collection notices and the last date prescribed for payment of tax"],"what_it_does":[{"text":"Adds a subsection to section 7508A of the Internal Revenue Code that treats any period disregarded under that section for filing a return as an extension of time for filing, for purposes of the limit on credit or refund.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/1491/text/enr#HA8D47DD45F6D4708B9B8A362C74A9666:~:text=2.%20Postponement%20of%20certain%20deadlines%20by%20reason"}},{"text":"Applies the refund-limit change to claims filed after the date of enactment.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/1491/text/enr#HA8D47DD45F6D4708B9B8A362C74A9666:~:text=2.%20Postponement%20of%20certain%20deadlines%20by%20reason"}},{"text":"Amends section 6303(b) of the Internal Revenue Code to require that the last date prescribed for payment of any tax be determined after taking into account any period disregarded under section 7508A.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/1491/text/enr#HA8D47DD45F6D4708B9B8A362C74A9666:~:text=2.%20Postponement%20of%20certain%20deadlines%20by%20reason"}},{"text":"Applies the collection-notice change to notices issued after the date of enactment.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/1491/text/enr#HA8D47DD45F6D4708B9B8A362C74A9666:~:text=2.%20Postponement%20of%20certain%20deadlines%20by%20reason"}}],"unexpected":[],"version":{"type":"Enrolled Bill","date":null,"rule":"enrolled","href":"https://www.congress.gov/bill/119th-congress/house-bill/1491/text/enr"},"current":true,"model":"claude-sonnet-5-5","approved":"2026-10-12","approved_by":"checks"},"sources":{"congress_gov":"https://www.congress.gov/bill/119th-congress/house-bill/1491","text":"https://www.congress.gov/bill/119th-congress/house-bill/1491/text"},"card":{"image":"card/item/119-hr-1491.png","v":"28e4c04f85a5","alt":"Votes on Record. H.R. 1491, 119th Congress: Disaster Related Extension of Deadlines Act. House: 423 Yea, 0 Nay. Senate: unanimous consent. Outcome: Became law, 26 Dec 2025."}}