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Disaster Related Extension of Deadlines 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.
Summary
This bill amends the Internal Revenue Code to ensure that disaster-related tax deadline postponements are fully recognized in two areas: refund and credit claims, and collection notices. When the IRS postpones tax deadlines due to disasters, any time periods disregarded (postponed) must now be treated as extensions of time for filing returns and claiming refunds or credits under the statute of limitations rules. The bill also requires that IRS collection notices for unpaid taxes account for any disaster-related deadline postponements when determining the last date for payment. Both provisions apply to claims filed and notices issued after the date of enactment.
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)
1 cosponsor
- Sen. Tillis, Thomas [R-NC] (R-NC)
Actions (2)
- Apr 10, 2025 Read twice and referred to the Committee on Finance. · senate
- Apr 10, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
April 10, 2025
Mr. Warnock (for himself and Mr. Tillis) introduced the following bill; which was read twice and referred to the Committee on Finance
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. <all>
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