Disaster Related Extension of Deadlines Act

Senate Bill

S. 1438

119th Congress

Disaster Related Extension of Deadlines Act

In Committee

Introduced:Apr 10, 2025

Primary Sponsor

Margaret Wood Hassan

Senator

Democratic

NH

Cosponsors

1

Quick Stats

Policy Area

Taxation

Summary

This bill ensures that IRS deadline postponements due to federally declared disasters are treated as extensions for tax refund calculations. Without this fix, disaster victims could lose refunds for taxes paid before filing because postponements were not counted in the lookback period.

Latest Action

Read twice and referred to the Committee on Finance.

SponsorMargaret Wood Hassan (D-NH)

Introduced4/10/2025

StatusRead twice and referred to the Committee on Finance.

ChamberSenate

Data from Congress.gov

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Vote Prediction

Disaster Related Extension of Deadlines Act

This bill ensures that IRS deadline postponements due to federally declared disasters are treated as extensions for tax refund calculations. Without this fix, disaster victims could lose refunds for taxes paid before filing because postponements were not count

Community Breakdown

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This bill ensures that IRS deadline postponements due to federally declared disasters are treated as extensions for tax refund calculations. Without this fix, disaster victims could lose refunds for taxes paid before filing because postponements were not counted in the lookback period.

Bill Number: 1438
Sponsor: Margaret Wood Hassan (D-NH)
Introduced: 4/10/2025
Status: 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: 1438
Sponsor: Margaret Wood Hassan (D-NH)
Status: Read twice and referred to the Committee on Finance.
Introduced: 4/10/2025
Summary: This bill ensures that IRS deadline postponements due to federally declared disasters are treated as extensions for tax refund calculations. Without this fix, disaster victims could lose refunds for taxes paid before filing because postponements were not counted in the lookback period.

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

This bill ensures that IRS deadline postponements due to federally declared disasters are treated as extensions for tax refund calculations. Without this fix, disaster victims could lose refunds for taxes paid before filing because postponements were not counted in the lookback period.

Last updated: 1/6/2026

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 for refunds
Fixes lookback period calculation for tax refund limits
Applies to federally declared disaster postponements
Extends IRS notice deadlines during disasters
Prevents disaster victims from losing tax refunds

How This Impacts Americans

Potential effects on citizens and communities

Disaster victims would not lose tax refunds because of technical rules about deadline postponements. The IRS would count disaster-related delays the same as regular extensions when calculating how far back refund claims can reach.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

1438, 119th Congress (2025). "Disaster Related Extension of Deadlines Act". Source: Voter's Right Platform. https://votersright.org/bills/118-s-1438

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