Disaster Related Extension of Deadlines Act

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Latest Action

Apr 10, 2025

Read twice and referred to the Committee on Finance.

Summaries (1)

Introduced in Senate - Apr 10, 2025 00

Disaster Related Extension of Deadlines ActThis 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.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.)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.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 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.

Actions (2)

Read twice and referred to the Committee on Finance.

Type: IntroReferral | Source: Senate

Apr 10, 2025

Introduced in Senate

Type: IntroReferral | Source: Library of Congress | Code: 10000

Apr 10, 2025

Subjects (1)

Taxation (Policy Area)

Cosponsors (1)

Sen. Tillis, Thomas [R-NC]

(R-NC)
Apr 10, 2025

Text Versions (1)

Introduced in Senate

Apr 10, 2025

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Full Bill Text

Length: 2,704 characters Version: Introduced in Senate Version Date: Apr 10, 2025 Last Updated: Nov 14, 2025 6:19 AM

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1438 Introduced in Senate

(IS) ]

<DOC>

119th CONGRESS
1st Session
S. 1438

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.

_______________________________________________________________________

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.

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.--

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

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.
<all>

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1438 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 1438

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.

_______________________________________________________________________

 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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119-s1438