Disaster Related Extension of Deadlines Act

This bill makes sure that when the IRS delays tax deadlines because of a federally declared disaster or other serious events, that extra time counts the same as an extension. This helps people get refunds they’re owed, because the IRS will consider the delayed deadline when deciding if a refund claim is on time and which past payments can be counted toward it. It also tells the IRS to include any disaster delay when setting the date to send tax collection notices, so notices won’t go out based on the old, earlier due date.

For collection notices, the covered events include a disaster, a significant fire, or terroristic or military actions. The changes apply to refund claims filed after the bill becomes law, and to IRS notices sent after it becomes law.

• Who is affected: Taxpayers in areas hit by a federally declared disaster or other covered events.
• What changes: Delayed deadlines count as extensions for refund rules; IRS must factor in disaster delays before sending payment-due notices.
• When: Applies to refund claims filed after enactment and to notices issued after enactment.