Sponsors (3)
1 meeting related to this legislation
Last progress December 26, 2025 (1 month ago)
Introduced on February 21, 2025 by Gregory Francis Murphy
Adds a new subsection (f) to treat disaster-related disregarded periods for filing returns as extensions of time for filing, for purposes of the refund/credit limitation rule in 26 U.S.C. 6511(b)(2)(A).
Adds a new paragraph (2) stating that the last payment date used for purposes of paragraph (1) is determined after accounting for any period disregarded under 26 U.S.C. 7508A due to disaster, significant fire, or terroristic or military actions; and also strikes and inserts text in paragraph (1) (replacement text not fully shown in the excerpt).
Adds new subsection (f) to treat disaster-related postponed filing periods as filing extensions for purposes of section 6511(b)(2)(A).
Changes federal tax deadlines so periods the IRS already “disregards” for disaster relief count as extensions for refund‑claim time limits and for payment deadlines on collection notices. In plain terms, if a taxpayer’s filing or payment time was paused because of a federally recognized disaster under existing law, that paused period will now also extend the time to file refund claims and will be counted when the IRS sets the last date to pay under certain collection notices. The rule applies to claims filed and notices issued after the Act becomes law.
Adds a new subsection (f) to section 7508A of the Internal Revenue Code stating: For purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed for filing any return of tax shall be treated as an extension of time for filing such return.
The amendment to section 7508A (the new subsection (f)) applies to claims filed after the date of enactment of this Act.
Amends section 6303(b) of the Internal Revenue Code by striking and inserting revised text for paragraph (1) (In general) and by adding a new paragraph (2) titled 'Postponement by reason of disaster, significant fire, or terroristic or military actions.'
New paragraph (2) added to section 6303(b) provides: For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A.
The amendments to section 6303(b) apply to notices issued after the date of enactment of this Act.
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Disaster Related Extension of Deadlines Act
Updated 2 days ago
Last progress April 10, 2025 (10 months ago)
President of the United States
Expand sections to see detailed analysis
Who is affected and how:
Individuals and families in disaster-affected areas: They gain more time to file claims for refunds that might otherwise be barred by the statute of limitations. A taxpayer whose filing window was paused by an eligible disaster will be able to treat that pause as an extension for refund-claim timing, reducing the risk that a valid refund claim is denied solely for being late.
Businesses operating in disaster-affected areas: Businesses that had filing or payment deadlines paused will similarly benefit; they can file refund claims within the extended period and see collection-notice payment deadlines adjusted to reflect the paused period.
Tax preparers and advisors: Need to track disregarded periods for clients, advise on extended claim deadlines, and help prepare claims or responses to collection notices that use the adjusted timelines.
Internal Revenue Service (IRS) and Treasury: Must update internal procedures, taxpayer guidance, notice forms, and IT systems to calculate and display the extended deadlines properly. The IRS may experience additional operational work to implement and explain the change.
Federal receipts and cash flow: Where collection-notice payment deadlines are extended, there may be short-term delays in cash receipts. The change is procedural and does not itself create new tax liabilities or credits.
Limitations and boundaries: The change only applies to those claims filed and notices issued after enactment, so it will not automatically reopen previously time-barred claims or alter notices already issued. The law leverages existing disaster-disregarded periods; it does not expand who qualifies for such periods or create new disaster relief authority.