H.R. 1491

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund, and to take postponements into account for purposes of sending collection notices.

IN THE HOUSE OF REPRESENTATIVES · February 21, 2025 · Sponsor: Mr. Murphy · Committee: Committee on Ways and Means

Table of contents

• H.R. 1491
  • SEC. 1. Short title
  • SEC. 2. Postponement of certain deadlines by reason of disasters made applicable to limitation on credit or refund

SEC. 1. Short title

• This Act may be cited as the Disaster Related Extension of Deadlines Act.

SEC. 2. Postponement of certain deadlines by reason of disasters made applicable to limitation on credit or refund

• (a) Extension of time for filing return
  • (1) In general
    • of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: Section 7508A
      • (f) Application to limitation on credit or refund
        • 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.
  • (2) Effective date
    • The amendment made by this section shall apply to claims filed after the date of the enactment of this Act.
• (b) Collection notices
  • (1) In general
    • Section 6303(b) of such Code is amended—
      • by striking and inserting the following:
        • (1) In general
          • Except
        • (2) Postponement by reason of disaster, significant fire, or terroristic or military actions
          • 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.
      • by adding at the end the following new paragraph:
  • (2) Effective date
    • The amendment made by this subsection shall apply to notices issued after the date of the enactment of this Act.