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S1438119th CongressWALLET

Disaster Related Extension of Deadlines Act

Sponsored By: Senator Warnock, Raphael G. [D-GA]

Introduced

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.

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  • 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.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

More time on tax deadlines after disasters

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. The refund rule would apply to claims filed after enactment. The collection rule would apply to notices issued after enactment.

Sponsors & CoSponsors

Sponsor

Warnock, Raphael G. [D-GA]

GA • D

Cosponsors

  • Sen. Tillis, Thomas [R-NC]

    NC • R

    Sponsored 4/10/2025

Roll Call Votes

No roll call votes available for this bill.

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