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Disaster Related Extension of Deadlines Act
Summary
This bill amends the Internal Revenue Code to extend how tax deadline postponements work during disasters, significant fires, and military or terroristic actions. It ensures that when the IRS postpones tax filing deadlines for disaster-affected taxpayers, that postponement also extends the deadline to claim a refund. The bill also requires the IRS to account for these disaster-related delays when determining payment deadlines and sending collection notices to taxpayers. These changes apply to tax claims filed and collection notices issued after the bill becomes law.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
2 cosponsors
- Rep. Moore, Tim [R-NC-14] (R-NC)
- Rep. Panetta, Jimmy [D-CA-19] (D-CA)
Actions (22)
- Dec 26, 2025 Became Public Law No: 119-64.
- Dec 26, 2025 Signed by President.
- Dec 18, 2025 Presented to President. · house
- Dec 15, 2025 Message on Senate action sent to the House. · senate
- Dec 11, 2025 Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694) · senate
- Dec 11, 2025 Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Dec 11, 2025 Senate Committee on Finance discharged by Unanimous Consent. · senate
- Apr 1, 2025 Received in the Senate and Read twice and referred to the Committee on Finance. · senate
- Apr 1, 2025 Motion to reconsider laid on the table Agreed to without objection. · house
- Apr 1, 2025 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) · house
- Apr 1, 2025 Passed/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)
- Apr 1, 2025 Considered as unfinished business. (consideration: CR H1399) · house
- Mar 31, 2025 At 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. · house
- Mar 31, 2025 DEBATE - The House proceeded with forty minutes of debate on H.R. 1491. · house
- Mar 31, 2025 Considered under suspension of the rules. (consideration: CR H1353) · house
- Mar 31, 2025 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. · house
- Mar 27, 2025 Placed on the Union Calendar, Calendar No. 30. · house
- Mar 27, 2025 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43. · house
- Feb 26, 2025 Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0. · house
- Feb 26, 2025 Committee Consideration and Mark-up Session Held · house
- Feb 21, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 21, 2025 Introduced in House
How your representatives voted
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Roll-call votes (1)
How the chamber voted on this bill — the outcome, the tally by party, and every member's recorded position. A factual record.
- On Motion to Suspend the Rules and Pass, as AmendedPassed
423 Yea · 0 Nay · 8 Not voting
- Republicans34Yea0Nay3NV
- Democrats28Yea0Nay
The party tally and member list below cover the 65 of 431 positions we've recorded so far; the outcome above is the official chamber result.
See how each member voted (65)
Yea(62)
- Al Green
- August Pfluger
- Becca Balint
- Beth Van Duyne
- Bonnie Watson Coleman
- Brandon Gill
- Brendan F. Boyle
- Brian Babin
- Brian K. Fitzpatrick
- Chip Roy
- Chrissy Houlahan
- Christopher H. Smith
- Christopher R. Deluzio
- Craig A. Goldman
- Dan Crenshaw
- Daniel Meuser
- Donald Norcross
- Dwight Evans
- Frank Pallone
- Glenn Thompson
- Greg Casar
- Guy Reschenthaler
- Henry Cuellar
- Herbert C. Conaway
- Jasmine Crockett
- Jefferson Van Drew
- Joaquin Castro
- Jodey C. Arrington
- John Joyce
- John R. Carter
- Josh Gottheimer
- Julie Johnson
- Keith Self
- Lamonica Mciver
- Lance Gooden
- Lizzie Fletcher
- Lloyd Doggett
- Lloyd Smucker
- Madeleine Dean
- Marc A. Veasey
- Mary Gay Scanlon
- Michael Cloud
- Michael T. Mccaul
- Mike Kelly
- Morgan Luttrell
- Nathaniel Moran
- Nellie Pou
- Pat Fallon
- Pete Sessions
- Robert Menendez
- Robert P. Bresnahan
- Roger Williams
- Ronny Jackson
- Ryan Mackenzie
- Scott Perry
- Summer L. Lee
- Sylvia R. Garcia
- Thomas H. Kean
- Troy E. Nehls
- Veronica Escobar
- Vicente Gonzalez
- Wesley Hunt
Not voting(3)
More bills on these subjects (8)
Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).
Text versions (5)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
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.
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.
Speaker of the House of Representatives.
Vice President of the United States and President of the Senate.
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