H.R. 1491 Became law · Public Law 119-64 Taxation

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.

  1. Introduced
  2. Committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor Rep. Murphy, Gregory F. [R-NC-3] Introduced February 21, 2025 Cosponsors 2 (1 D, 1 R) Latest action December 26, 2025

Summary

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. 

Summary by the Congressional Research Service, Library of Congress.

Congress.gov

Roll-call votes

Actions

  1. Dec 26, 2025 Became Public Law No: 119-64.
  2. Dec 26, 2025 Signed by President.
  3. Dec 18, 2025 Presented to President.
  4. Dec 15, 2025 Message on Senate action sent to the House.
  5. Dec 11, 2025 Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
  6. Dec 11, 2025 Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  7. Dec 11, 2025 Senate Committee on Finance discharged by Unanimous Consent.
  8. Apr 1, 2025 Received in the Senate and Read twice and referred to the Committee on Finance.
  9. Apr 1, 2025 Motion to reconsider laid on the table Agreed to without objection.
  10. 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)
  11. Apr 1, 2025 Considered as unfinished business. (consideration: CR H1399)
  12. 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.

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