United StatesDisaster Related Extension of Deadlines Act
What it does
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.
More detail
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.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Dec 26Signed by President.Became Law
- Dec 26Became Public Law No: 119-64.Minor
- Dec 18Presented to President.To President
- Dec 15Message on Senate action sent to the House.
- Dec 11Senate Committee on Finance discharged by Unanimous Consent.Minor
- Dec 11Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)Passed Senate
- Apr 1Considered as unfinished business. (consideration: CR H1399)
- Vote recorded Legislative vote recorded. Result: Passed.House
- Apr 1Passed/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). (text: 03/31/2025 CR H1353)Passed House
- Apr 1Motion to reconsider laid on the table Agreed to without objection.
- Apr 1Received in the Senate and Read twice and referred to the Committee on Finance.
- Mar 31Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Mar 31Considered under suspension of the rules. (consideration: CR H1353)
- Mar 31DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.
- Mar 31At 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.
- Mar 27Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
- Mar 27Placed on the Union Calendar, Calendar No. 30.
- Feb 26Committee Consideration and Mark-up Session Held
- Feb 26Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
- Feb 21Introduced in House
- Feb 21Referred to the House Committee on Ways and Means.Introduced