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Law · HR

H.R. 1491 (119th)

Disaster Related Extension of Deadlines Act

Original

enactedUnited States· United States Congress· EN

Introduced

21 February 2025

Last action

26 December 2025 · President

Status

Became Public Law No: 119-64.

Sponsors

Gregory Murphy, Jimmy Panetta, Tim Moore

Subjects

Taxation

Source updated

10 July 2026

Taxation

Official sourceDownload fileView documentsShare

Summary

Disaster Related Extension of Deadlines Act This 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. 

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 21 February 2025

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 21 February 2025

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 21 February 2025

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 26 February 2025

    Vote

    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.

    Source: Committee

  5. 26 February 2025

    Committee

    Committee Consideration and Mark-up Session Held

    Source: Committee

  6. 27 March 2025

    Calendars

    Placed on the Union Calendar, Calendar No. 30.

    Source: Calendars

  7. 27 March 2025

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.

    Source: Committee

  8. 27 March 2025

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.

    Source: Committee

  9. 31 March 2025

    Vote

    At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

    Source: Floor

  10. 31 March 2025

    Floor

    DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.

    Source: Floor

  11. 31 March 2025

    Floor

    Considered under suspension of the rules. (consideration: CR H1353)

    Source: Floor

  12. 31 March 2025

    Floor

    Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    Source: Floor

  13. 1 April 2025

    Introduced

    Received in the Senate and Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  14. 1 April 2025

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

  15. 1 April 2025

    Vote

    On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353)

    Source: Floor

  16. 1 April 2025

    Vote

    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353)

    Source: Floor

  17. 1 April 2025

    Floor

    Considered as unfinished business. (consideration: CR H1399)

    Source: Floor

  18. 11 December 2025

    Passed

    Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)

    Source: Floor

  19. 11 December 2025

    Passed

    Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

    Source: Floor

  20. 11 December 2025

    Discharge

    Senate Committee on Finance discharged by Unanimous Consent.

    Source: Discharge

  21. 11 December 2025

    Committee

    Senate Committee on Finance discharged by Unanimous Consent.

    Source: Committee

  22. 15 December 2025

    Floor

    Message on Senate action sent to the House.

    Source: Floor

  23. 18 December 2025

    Floor

    Presented to President.

    Source: Floor

  24. 18 December 2025

    President

    Presented to President.

    Source: President

  25. 26 December 2025

    Became law

    Became Public Law No: 119-64.

    Source: President

  26. 26 December 2025

    Became law

    Signed by President.

    Source: BecameLaw

  27. 26 December 2025

    President

    Signed by President.

    Source: President

Votes

1 April 2025 · passed · On Motion to Suspend the Rules and Pass, as Amended · Passed · Official source

Yes 423 · No 0 · Abstain — · Absent/not voting 8

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

8 official files

Sponsors

Related records

Sources

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