Both sides have signed this (Bill Ranking)
H.R. 1491 · 119th Congress (2025-2026)
3 members · Left 1 · Center 0 · Right 2 (Bill Ranking)
| Sponsor | Rep. Murphy, Gregory F. (R-NC) (Introduced 02/21/2025) |
|---|---|
| Sponsor Voting Record | Lean right · DW-NOMINATE +0.48 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 3 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | Senate - Finance Committee; Senate - Finance Committee; House - Ways and Means Committee; House - Ways and Means Committee; House - Ways and Means Committee |
| Latest Action | 12/26/2025 Became Public Law No: 119-64. |
| Roll Call Votes | 1 |
| Source | view on congress.gov → |
Public Law: Public Law 119-64
Public Law (12/26/2025)
Disaster Related Extension of Deadlines Act
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.
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.
119 HR 1491 EH: Disaster Related Extension of Deadlines Act U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IB 119th CONGRESS1st Session H. R. 1491
IN THE HOUSE OF REPRESENTATIVES 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.
1.Short titleThis Act may be cited as the Disaster Related Extension of Deadlines Act.
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 generalSection 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 refundFor 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 dateThe amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act. (b)Collection notices (1)In generalSection 6303(b) of such Code is amended— (A)by striking Except and inserting the following: (1)In generalExcept, and (B)by adding at the end the following new paragraph: (2)Postponement by reason of disaster, significant fire, or terroristic or military actionsFor 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 dateThe amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act. Passed the House of Representatives April 1, 2025.Kevin F. McCumber,Clerk.
HR 1491 ENR: Disaster Related Extension of Deadlines Act U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IB One Hundred Nineteenth Congress of the United States of AmericaAt the First SessionBegun and held at the City of Washington on Friday, the third day of January, two thousand and twenty-five H. R. 1491 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.
1.Short titleThis Act may be cited as the Disaster Related Extension of Deadlines Act.
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 generalSection 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 refundFor 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 dateThe amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act. (b)Collection notices (1)In generalSection 6303(b) of such Code is amended— (A)by striking Except and inserting the following: (1)In generalExcept, and (B)by adding at the end the following new paragraph: (2)Postponement by reason of disaster, significant fire, or terroristic or military actionsFor 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 dateThe 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.
119 HR 1491 IH: Disaster Related Extension of Deadlines Act U.S. House of Representatives 2025-02-21 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 1491IN THE HOUSE OF REPRESENTATIVESFebruary 21, 2025Mr. Murphy (for himself and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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.
1.Short titleThis Act may be cited as the Disaster Related Extension of Deadlines Act.
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 generalSection 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 refundFor 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 dateThe amendment made by this section shall apply to claims filed after the date of the enactment of this Act. (b)Collection notices (1)In generalSection 6303(b) of such Code is amended— (A)by striking Except and inserting the following: (1)In generalExcept, and (B)by adding at the end the following new paragraph: (2)Postponement by reason of disaster, significant fire, or terroristic or military actionsFor 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 dateThe amendment made by this subsection shall apply to notices issued after the date of the enactment of this Act.
119 HR 1491 : Disaster Related Extension of Deadlines Act U.S. House of Representatives 2025-04-01 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IIB119th CONGRESS1st SessionH. R. 1491IN THE SENATE OF THE UNITED STATESApril 1 (legislative day, March 31), 2025Received; read twice and referred to the Committee on FinanceAN ACTTo 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.1.Short titleThis Act may be cited as the Disaster Related Extension of Deadlines Act.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 generalSection 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 refundFor 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 dateThe amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act.(b)Collection notices(1)In generalSection 6303(b) of such Code is amended—(A)by striking Except and inserting the following: (1)In generalExcept, and (B)by adding at the end the following new paragraph: (2)Postponement by reason of disaster, significant fire, or terroristic or military actionsFor 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 dateThe amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act. Passed the House of Representatives April 1, 2025.Kevin F. McCumber,Clerk.
119 HR 1491 RH: Disaster Related Extension of Deadlines Act U.S. House of Representatives 2025-03-27 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IBUnion Calendar No. 30119th CONGRESS1st SessionH. R. 1491[Report No. 119–43]IN THE HOUSE OF REPRESENTATIVESFebruary 21, 2025Mr. Murphy (for himself and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and MeansMarch 27, 2025Additional sponsor: Mr. Moore of North CarolinaMarch 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on February 21, 2025A BILLTo 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.1.Short titleThis Act may be cited as the Disaster Related Extension of Deadlines Act.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 generalSection 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 refundFor 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 dateThe amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act.(b)Collection notices(1)In generalSection 6303(b) of such Code is amended—(A)by striking Except and inserting the following: (1)In generalExcept, and (B)by adding at the end the following new paragraph: (2)Postponement by reason of disaster, significant fire, or terroristic or military actionsFor 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 dateThe amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act. March 27, 2025Additional sponsor: Mr. Moore of North CarolinaMarch 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 02/21/2025 | Library of Congress | Introduced in House |
| 02/21/2025 | Library of Congress | Introduced in House |
| 02/21/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| 02/26/2025 | House committee actions | Committee Consideration and Mark-up Session Held |
| 02/26/2025 | House committee actions | Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0. |
| 03/27/2025 | Library of Congress | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43. |
| 03/27/2025 | House floor actions | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43. |
| 03/27/2025 | House floor actions | Placed on the Union Calendar, Calendar No. 30. |
| 03/31/2025 | House floor actions | Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. |
| 03/31/2025 | House floor actions | Considered under suspension of the rules. (consideration: CR H1353) |
| 03/31/2025 | House floor actions | DEBATE - The House proceeded with forty minutes of debate on H.R. 1491. |
| 03/31/2025 | House floor actions | 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. |
| 04/01/2025 | House floor actions | Considered as unfinished business. (consideration: CR H1399) |
| 04/01/2025 | Library of Congress | 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) |
| 04/01/2025 | House floor actions | 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) |
| 04/01/2025 | House floor actions | Motion to reconsider laid on the table Agreed to without objection. |
| 04/01/2025 | Senate | Received in the Senate and Read twice and referred to the Committee on Finance. |
| 12/11/2025 | Library of Congress | Senate Committee on Finance discharged by Unanimous Consent. |
| 12/11/2025 | Senate | Senate Committee on Finance discharged by Unanimous Consent. |
| 12/11/2025 | Library of Congress | Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. |
| 12/11/2025 | Senate | Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694) |
| 12/15/2025 | Senate | Message on Senate action sent to the House. |
| 12/18/2025 | Library of Congress | Presented to President. |
| 12/18/2025 | House floor actions | Presented to President. |
| 12/26/2025 | Library of Congress | Signed by President. |
| 12/26/2025 | Library of Congress | Signed by President. |
| 12/26/2025 | Library of Congress | Became Public Law No: 119-64. |
| 12/26/2025 | Library of Congress | Became Public Law No: 119-64. |
| Title Type | Title |
|---|---|
| Official Titles from EH (Engrossed in House) bill text | 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. |
| Short Titles from ENR (Enrolled) bill text | Disaster Related Extension of Deadlines Act |
| Display Title | Disaster Related Extension of Deadlines Act |
| Short Titles from RFS (Referred to Senate) bill text | Disaster Related Extension of Deadlines Act |
| Short Title(s) as Passed House | Disaster Related Extension of Deadlines Act |
| Short Title(s) as Reported to House | Disaster Related Extension of Deadlines Act |
| Short Title(s) as Introduced | Disaster Related Extension of Deadlines Act |
| Official Title as Introduced | 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. |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| Senate - Finance Committee | 12/11/2025 Discharged From |
| Senate - Finance Committee | 04/01/2025 Referred To |
| House - Ways and Means Committee | 03/27/2025 Reported By |
| House - Ways and Means Committee | 02/26/2025 Markup By |
| House - Ways and Means Committee | 02/21/2025 Referred To |
Policy Area: Taxation
All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.