All Roll Calls
Yes: 423 • No: 0
HR1491119th CongressWALLET
Disaster Related Extension of Deadlines Act
Sponsored By: Representative Murphy, Gregory F. [R-NC-3]
Became Law
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.
Show full summary
- 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).
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Disaster pauses extend refund and payment deadlines
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 only to refund claims filed after enactment and to collection notices issued after enactment.
Sponsors & CoSponsors
Sponsor
Murphy, Gregory F. [R-NC-3]
NC • R
Cosponsors
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 2/21/2025
Rep. Moore, Tim [R-NC-14]
NC • R
Sponsored 3/3/2025
Roll Call Votes
house vote • 4/1/2025
On Motion to Suspend the Rules and Pass, as Amended
Yes: 423 • No: 0