H.R. 1491 · Signed into law · Taxation

Disaster Related Extension of Deadlines Act

What it does

Treat postponed federal tax return deadlines resulting from federally declared disasters or other qualifying events as deadline extensions for purposes of the three-year tax refund lookback period.
Include postponed tax payment deadlines in the IRS's definition of 'tax payment due date' when calculating the 60-day window for mailing notices and demands for payment.
Expand the period within which tax payments can be counted toward refund eligibility when a disaster or qualifying event causes a postponement of filing or payment deadlines.

Official 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…

Latest action

Dec 26, 2025: Became Public Law No: 119-64.

Committee: Senate Finance