# 119-s-1438: Disaster Related Extension of Deadlines Act

119-s-1438, Disaster Related Extension of Deadlines Act, is a 119th Congress bill sponsored by Sen. Warnock, Raphael G. [D-GA] (D-GA); status introduced; PRIA reads it as touching household money (as of 2026-06-11).

- Canonical: https://policyrisk.com/legislation/119-s-1438
- As of: 2026-06-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1438
- Congress: 119
- Title: Disaster Related Extension of Deadlines Act
- Status: introduced
- Introduced: 2025-04-10
- Sponsor: Sen. Warnock, Raphael G. [D-GA] (D-GA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-06-11

## Summary

**Treats disaster-related tax deadline postponements as filing extensions for refund limits and IRS notice timing.** This bill would change the tax code so postponed return and payment dates caused by federally declared disasters or similar events count as extensions when calculating refund limits and when determining the IRS’s timing for sending certain collection notices. - Families and individual taxpayers: Taxpayers in disaster areas would have the postponed filing period treated as an extension for the three-year limit on refund claims. This makes it likelier that tax payments made during a postponed period count toward a refund lookback. - People facing collection actions: The IRS’s deadline to mail notices and demands for tax payment would be measured after taking disaster-related postponements into account, delaying collection timing for affected filers. - Tax administration: The bill aligns filing, refund lookback, and collection timing rules to avoid mismatches when disasters delay compliance.

## Cosponsors (1)

- Sen. Tillis, Thomas [R-NC] (R-NC), 2025-04-10T00:00:00.000Z

## Provisions PRIA read

- More time on tax deadlines after disasters: benefit, medium. If enacted, this bill would treat disaster-postponed periods under section 7508A as extra time to file tax returns. You would be able to use that extra time when filing refund or credit claims. The IRS would also count the postponed period when setting the final payment date on collection notices.…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-5283: Momnibus Act
- 119-s-1246: FEMA Independence Act of 2025

## Sources
- [119-s-1438 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1438)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-1246: FEMA Independence Act of 2025](https://policyrisk.com/legislation/119-s-1246)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1438 (as of 2026-06-11).