# 119-hr-1491: Disaster Related Extension of Deadlines Act

119-hr-1491, Disaster Related Extension of Deadlines Act, is a 119th Congress bill sponsored by Rep. Murphy, Gregory F. [R-NC-3] (R-NC); status became_law; PRIA reads it as touching household money (as of 2026-07-15).

- Canonical: https://policyrisk.com/legislation/119-hr-1491
- As of: 2026-07-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1491
- Congress: 119
- Title: Disaster Related Extension of Deadlines Act
- Status: became_law
- Introduced: 2025-02-21
- Sponsor: Rep. Murphy, Gregory F. [R-NC-3] (R-NC)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-15

## Summary

**Aligns disaster-related tax deadline extensions across filing and collection rules.** This law treats periods the IRS disregards for disasters as actual extensions when taxpayers file claims for credits or refunds and when the IRS sets payment deadlines in collection notices. It applies to claims filed and notices issued after enactment. - Taxpayers: People affected by a declared disaster get the postponed time treated as an extension for the limit on claiming a credit or refund. That can prevent otherwise late refund or credit claims from being rejected for lateness. - IRS and collection notices: The IRS must compute the last date to pay tax after counting any period disregarded under the disaster rule. Collection notices issued after enactment must reflect those adjusted payment deadlines. - Legal scope: The changes modify how Internal Revenue Code section 7508A interacts with the refund/credit timing rule in section 6511(b)(2)(A) and the payment-deadline language in section 6303(b).

## Cosponsors (2)

- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-02-21T00:00:00.000Z
- Rep. Moore, Tim [R-NC-14] (R-NC), 2025-03-03T00:00:00.000Z

## Votes

| Date | Chamber | Question | Result | Yea | Nay |
| --- | --- | --- | --- | --- | --- |
| 2025-04-01T00:00:00.000Z | house | On Motion to Suspend the Rules and Pass, as Amended | Passed | 423 | 0 |

## Provisions PRIA read

- Disaster pauses extend refund and payment deadlines: benefit, low. The law counts disaster-related pauses (like major disasters, big fires, or terror/military events) as extra time. You get a longer window to claim a tax refund or credit if your filing deadline was paused. IRS collection notices must set payment due dates after adding the paused days. This applies…

## Related bills

- 119-hr-4669: FEMA Act of 2025
- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-6644: 21st Century ROAD to Housing Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-5509: Safe Step Act

## Sources
- [119-hr-1491 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1491)

## Related
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-6644: 21st Century ROAD to Housing Act](https://policyrisk.com/legislation/119-hr-6644)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-5509: Safe Step Act](https://policyrisk.com/legislation/119-hr-5509)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1491 (as of 2026-07-15).