HR 1491
Became law
Counts IRS deadline postponements caused by disasters toward the time limit for claiming tax refunds and the timing of tax collection notices.
Official title: Disaster Related Extension of Deadlines Act
Timeline each lane is a chamber; dates pull from congress.gov actions
House
Introduced
21-FEB-2025
Referred
21-FEB-2025
Approved by committee
26-FEB-2025
Reported
27-MAR-2025
On the calendar
27-MAR-2025
Passed
01-APR-2025
Senate
Received
01-APR-2025
Passed
11-DEC-2025
President
Presented
18-DEC-2025
Signed
26-DEC-2025
Became law
26-DEC-2025
- Treats time postponed under section 7508A because of a disaster as an extension for the refund claim limit in section 6511(b)(2)(A).
- Applies the refund change to claims filed after the date of enactment.
- Requires the last payment date on a tax notice to account for periods postponed under section 7508A.
- Applies the collection notice change to notices issued after the date of enactment.
Current. The Congressional Research Service's summary covers the bill's latest wording (Public Law, 26-DEC-2025).
CRS is the Library of Congress's nonpartisan research office. Read it on congress.gov- Ways and Means Committee (House)
- Finance Committee (Senate)
Taxation
■ 1 R■ 1 D
1 Republican
1 Democrat