Disaster Related Extension of Deadlines Act

What this measure contains

Disaster Related Extension of Deadlines Act This act 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 act 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 (known as the lookback period). Under the law in effect prior to this act, the postponement of the federal tax return deadline is not an extension for purposes of the lookback period. Thus, under prior law, certain tax payments (e.g., amounts withheld from a paycheck for federal taxes) made before the federal tax return is filed may be outside the lookback period and non-refundable. Under the act, 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. Further, 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 act 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.

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Bill text and versions

Drafts can change as a measure moves through Congress. Check the version attached to a recorded vote.

• Enrolled Bill · Official document ↗
• Engrossed in House · Official document ↗· Apr 1, 2025
• Referred in Senate · Official document ↗· Apr 1, 2025
• Reported in House · Official document ↗· Mar 27, 2025
• Introduced in House · Official document ↗· Feb 21, 2025
• Public Law · Official document ↗· Dec 27, 2025

Legislative path

Each stage below is a House or Senate floor decision: every recorded roll call on this measure, plus passage by voice vote or unanimous consent, which records no individual votes. Each stage shows the latest version published before that day; the chamber may have voted on an amended text. Roll calls name every member. A member's row follows their votes, and a highlighted vote marks where they voted for advancing the measure at one stage and against it at another (passage, cloture, motions to proceed, agreeing to the other chamber's version). Amendments and motions such as recommit or table don't count as a change, because an aye there isn't a vote for the measure.

1. Introduced in House
2. Reported in House
3. Referred in Senate
4. Engrossed in Houseby House suspend rules and pass
5. Enrolled Bill
6. Public Law

Companion measure: S. 1438. A companion follows its own path; its votes are not combined with this one.

Decision stages

1. Apr 1, 2025 · House

   House suspend rules and pass on Reported in House: Passed, reported as Engrossed in House

   423 aye · 0 no · 8 not voting · Source roll call

2. Dec 11, 2025 · Senate

   Senate passage (unanimous consent) on Engrossed in House: Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)

   No recorded vote

House members along the path

Aye yea or aye · No nay or no · Present · NV not voting · Changed reversed on advancing the measure

Members are identified by the Bioguide ID in each roll call, not by name. Not voting is not a no vote; a blank cell means the member wasn't listed for that roll call.Congress.gov actions ↗

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Legislative history

1. Feb 21, 2025

   Introduced in House

2. Feb 21, 2025

   Referred to the House Committee on Ways and Means.

3. Feb 26, 2025

   Committee Consideration and Mark-up Session Held

4. Feb 26, 2025

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

5. Mar 27, 2025

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

6. Mar 27, 2025

   Placed on the Union Calendar, Calendar No. 30.

7. Mar 31, 2025

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

8. Mar 31, 2025

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

9. Mar 31, 2025

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

10. Mar 31, 2025

    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.

11. Apr 1, 2025

    Considered as unfinished business. (consideration: CR H1399)

12. Apr 1, 2025

    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)

13. Apr 1, 2025

    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)

14. Apr 1, 2025

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

15. Apr 1, 2025

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

16. Dec 11, 2025

    Senate Committee on Finance discharged by Unanimous Consent.

17. Dec 11, 2025

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

18. Dec 11, 2025

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

19. Dec 15, 2025

    Message on Senate action sent to the House.

20. Dec 18, 2025

    Presented to President.

21. Dec 26, 2025

    Signed by President.

22. Dec 26, 2025

    Became Public Law No: 119-64.

Bill sponsors