Introduced:
Feb 21, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
17
Actions
2
Cosponsors
1
Summaries
6
Subjects
4
Text Versions
Yes
Full Text
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Latest Action
Apr 1, 2025
Received in the Senate and Read twice and referred to the Committee on Finance.
Summaries (1)
Introduced in House
- Feb 21, 2025
00
<p><strong>Disaster Related Extension of Deadlines Act</strong></p><p>This bill 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 bill also provides that the IRS’s deadline for sending certain notices includes such postponement.</p><p>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 (lookback period). The postponement of the federal tax return deadline is not an extension for purposes of the lookback period. (Thus, certain tax payments made before the federal tax return is filed may be excluded from the lookback period.)</p><p>Under the bill, 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.</p><p>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. </p><p>The bill 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. </p>
Actions (17)
Motion to reconsider laid on the table Agreed to without objection.
Type: Floor
| Source: House floor actions
| Code: H38310
Apr 1, 2025
2:34 PM
2:34 PM
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)
Type: Floor
| Source: House floor actions
| Code: H37300
Apr 1, 2025
2:34 PM
2:34 PM
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).
Type: Floor
| Source: Library of Congress
| Code: 8000
Apr 1, 2025
2:34 PM
2:34 PM
Considered as unfinished business. (consideration: CR H1399: 1)
Type: Floor
| Source: House floor actions
| Code: H30000
Apr 1, 2025
2:16 PM
2:16 PM
Received in the Senate and Read twice and referred to the Committee on Finance.
Type: IntroReferral
| Source: Senate
Apr 1, 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.
Type: Floor
| Source: House floor actions
| Code: H37220
Mar 31, 2025
5:35 PM
5:35 PM
DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.
Type: Floor
| Source: House floor actions
| Code: H8D000
Mar 31, 2025
5:23 PM
5:23 PM
Considered under suspension of the rules. (consideration: CR H1353: 1)
Type: Floor
| Source: House floor actions
| Code: H30000
Mar 31, 2025
5:23 PM
5:23 PM
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Type: Floor
| Source: House floor actions
| Code: H30300
Mar 31, 2025
5:22 PM
5:22 PM
Placed on the Union Calendar, Calendar No. 30.
Type: Calendars
| Source: House floor actions
| Code: H12410
Mar 27, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
Type: Committee
| Source: House floor actions
| Code: H12200
Mar 27, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
Type: Committee
| Source: Library of Congress
| Code: 5000
Mar 27, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
Type: Committee
| Source: House committee actions
| Code: H19000
Feb 26, 2025
Committee Consideration and Mark-up Session Held
Type: Committee
| Source: House committee actions
| Code: H15001
Feb 26, 2025
Referred to the House Committee on Ways and Means.
Type: IntroReferral
| Source: House floor actions
| Code: H11100
Feb 21, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: Intro-H
Feb 21, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: 1000
Feb 21, 2025
Subjects (6)
Fires
Forests, forestry, trees
Natural disasters
Tax administration and collection, taxpayers
Taxation
(Policy Area)
Terrorism
Cosponsors (2)
(R-NC)
Mar 3, 2025
Mar 3, 2025
(D-CA)
Feb 21, 2025
Feb 21, 2025
Text Versions (4)
Full Bill Text
Length: 2,632 characters
Version: Engrossed in House
Version Date: Apr 1, 2025
Last Updated: Nov 15, 2025 2:11 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1491 Engrossed in House
(EH) ]
<DOC>
119th CONGRESS
1st Session
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
[From the U.S. Government Publishing Office]
[H.R. 1491 Engrossed in House
(EH) ]
<DOC>
119th CONGRESS
1st Session
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.
This Act may be cited as the ``Disaster Related Extension of
Deadlines Act''.
SEC. 2.
APPLICABLE TO LIMITATION ON CREDIT OR REFUND.
(a) Extension of Time for Filing Return.--
(1) In general.--
(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.
of 1986 is amended by adding at the end the following new
subsection:
``
(f) Application to Limitation on Credit or Refund.--For purposes
of
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.
(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.
(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.
Passed the House of Representatives April 1, 2025.
Attest:
Clerk.
119th CONGRESS
1st Session
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.