Disaster Related Extension of Deadlines Act

House Bill

H.R. 1491

119th Congress

Disaster Related Extension of Deadlines Act

In Committee

Introduced:Mar 3, 2025

Primary Sponsor

David Scott

Representative

Democratic

GA-13

Cosponsors

2

Quick Stats

Policy Area

Taxation

Summary

This bill ensures disaster victims do not lose tax refunds due to filing deadline postponements. It treats postponed deadlines as extensions for calculating refund limits and adjusts IRS notice requirements to account for disaster delays.

Latest Action

Presented to President.

SponsorDavid Scott (D-GA)

Introduced3/3/2025

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

ChamberHouse

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Vote Prediction

Disaster Related Extension of Deadlines Act

This bill ensures disaster victims do not lose tax refunds due to filing deadline postponements. It treats postponed deadlines as extensions for calculating refund limits and adjusts IRS notice requirements to account for disaster delays.

Community Breakdown

Pass

0%

Fail

0%

0 predictions

This bill ensures disaster victims do not lose tax refunds due to filing deadline postponements. It treats postponed deadlines as extensions for calculating refund limits and adjusts IRS notice requirements to account for disaster delays.

Bill Number: 1491
Sponsor: David Scott (D-GA)
Introduced: 3/3/2025
Status: Received in the Senate and Read twice and referred to the Committee on Finance.
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: Disaster Related Extension of Deadlines Act
Bill Number: 1491
Sponsor: David Scott (D-GA)
Status: Received in the Senate and Read twice and referred to the Committee on Finance.
Introduced: 3/3/2025
Summary: This bill ensures disaster victims do not lose tax refunds due to filing deadline postponements. It treats postponed deadlines as extensions for calculating refund limits and adjusts IRS notice requirements to account for disaster delays.

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

This bill ensures disaster victims do not lose tax refunds due to filing deadline postponements. It treats postponed deadlines as extensions for calculating refund limits and adjusts IRS notice requirements to account for disaster delays.

Last updated: 1/5/2026

Official Summary

Congressional Research Service summary

Disaster Related Extension of Deadlines ActThis 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.

Key Points

Main provisions of the bill

Treats disaster postponements as deadline extensions
Protects tax refund eligibility for disaster victims
Adjusts IRS notice timing for disasters
Ensures three-year lookback includes postponements
Benefits taxpayers affected by federally declared disasters

How This Impacts Americans

Potential effects on citizens and communities

Disaster victims who receive extended filing deadlines would not lose portions of their tax refunds due to technicalities in how the lookback period is calculated. This ensures equitable treatment for those affected by hurricanes, wildfires, and other disasters.

Policy Areas

Primary Policy Area

Taxation

Related Subjects

Fires

Forests, forestry, trees

Natural disasters

Tax administration and collection, taxpayers

Terrorism

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

1491, 119th Congress (2025). "Disaster Related Extension of Deadlines Act". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-1491

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