Disaster Related Extension of Deadlines Act

This bill makes sure that when the federal government postpones tax deadlines because of a disaster, the IRS treats that extra time like a normal filing extension. This matters for refunds: the IRS uses a three‑year “lookback” to decide how much you can get back, and the bill says a disaster delay must count toward that period so people don’t lose refunds just because a disaster pushed back filing. It also requires the IRS to wait to send certain collection notices until after any disaster‑related delay in the payment due date, including delays caused by significant fires or terroristic or military actions.

Key points:

• Who is affected: Taxpayers in areas with a federally declared disaster or similar events, and people who receive IRS collection notices .
• What changes: Disaster‑related postponements count as extensions for the refund “lookback” period, and IRS notice deadlines must include those postponements.
• When it applies: The refund change applies to claims filed after the law takes effect, and the notice timing change applies to notices issued after it takes effect.