H.R. 1491 · 119th Congress · Public Law 119-64
Disaster Related Extension of Deadlines Act
2 sections in the law, all of them in the bill as introduced.
Signed December 26, 2025 · Introduced February 21, 2025 in the House
Sponsor: Rep. Gregory Murphy (R-NC-3) · 2 cosponsors (1 D, 1 R)
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Official title
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.
Official summary (Congressional Research Service) · as public law
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.
How it became law
- IntroducedFeb 21
- CommitteeFeb 26
- HouseApr 1
- SenateDec 11
- SignedDec 26
As introduced: 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.
Key steps, cosponsors and text changes (19)
Sponsor
Original cosponsors
HouseReferred to the House Committee on Ways and Means.
Introduced in House
- Text: Introduced in House
2 sections
HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
Cosponsor joined
HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
- Text: Reported in House
2 sections: 1 reworded
SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
HouseOn 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)
- Text: Engrossed in House
2 sections, no changes
- Text: Referred in Senate
2 sections, no changes
SenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
SenateSenate Committee on Finance discharged by Unanimous Consent.
HousePresented to President.
- Text: Enrolled Bill
2 sections, no changes
Became Public Law No: 119-64.
Signed by President.
Show every recorded step (25)
Sponsor
Original cosponsors
HouseReferred to the House Committee on Ways and Means.
Introduced in House
- Text: Introduced in House
2 sections
HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
HouseCommittee Consideration and Mark-up Session Held
Cosponsor joined
HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
- Text: Reported in House
2 sections: 1 reworded
HouseAt 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.
HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 1491.
HouseConsidered under suspension of the rules. (consideration: CR H1353)
HouseMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
HouseOn 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)
HouseConsidered as unfinished business. (consideration: CR H1399)
- Text: Engrossed in House
2 sections, no changes
- Text: Referred in Senate
2 sections, no changes
SenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
SenateSenate Committee on Finance discharged by Unanimous Consent.
HousePresented to President.
- Text: Enrolled Bill
2 sections, no changes
Became Public Law No: 119-64.
Signed by President.
Source: GovInfo bill status and text versions. 2 cosponsors.
Every section
All 2 sections, in order
From the enrolled bill text on GovInfo. Read any section in full on Congress.gov.
- Sec. 1Short title
- Sec. 2Postponement of certain deadlines by reason of disasters made applicable to limitation on credit or refund
Sponsor and cosponsors
Show all 3 members, by last name
Sponsor: Rep. Gregory Murphy (R-NC-3)
- Rep. Tim Moore (R-NC-14)
- Rep. Jimmy Panetta (D-CA-19)
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Sources: bill text and status, GovInfo (Enrolled Bill) · Official summary, Congressional Research Service · Congress.gov, as of November 1, 2026. US government works are in the public domain · This bill on Congress.gov (opens in new tab)