H.R. 1491

119th Congress

Enacted

Disaster Related Extension of Deadlines Act

Sponsored byRepublican:Rep. Murphy, Gregory F. [R-NC-3]NC· Introduced 21 February 2025
Open on Congress.gov

2

Cosponsors

28

Actions

0

Amendments

2

Committees

—

Since introduced

Introduced
Committee
Passed Chamber
Passed Both
Enacted
Step 4 of 0
Latest action

Became Public Law No: 119-64.

26 December 2025·6 months ago

Summary

Public Law · Updated 17 June 2026

Disaster Related Extension of Deadlines Act

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. 

Timeline

28 actions

  1. Became Public Law No: 119-64.

    26 December 2025 · BecameLaw

  2. Became Public Law No: 119-64.

    26 December 2025 · President

  3. Signed by President.

    26 December 2025 · President

  4. Signed by President.

    26 December 2025 · BecameLaw

  5. Presented to President.

    18 December 2025 · President

  6. Presented to President.

    18 December 2025 · Floor

  7. Message on Senate action sent to the House.

    15 December 2025 · Floor

  8. Senate Committee on Finance discharged by Unanimous Consent.

    11 December 2025 · Discharge

  9. Senate Committee on Finance discharged by Unanimous Consent.

    11 December 2025 · Committee

  10. Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)

    11 December 2025 · Floor

  11. Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

    11 December 2025 · Floor

  12. Received in the Senate and Read twice and referred to the Committee on Finance.

    1 April 2025 · IntroReferral

  13. Considered as unfinished business. (consideration: CR H1399)

    1 April 2025 · Floor

  14. Passed/agreed to in House: On 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)

    1 April 2025 · Floor

  15. On 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)

    1 April 2025 · Floor

  16. Motion to reconsider laid on the table Agreed to without objection.

    1 April 2025 · Floor

  17. DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.

    31 March 2025 · Floor

  18. At 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.

    31 March 2025 · Floor

  19. Considered under suspension of the rules. (consideration: CR H1353)

    31 March 2025 · Floor

  20. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    31 March 2025 · Floor

8 earlier actionsView all on Congress.gov

Sponsorship

2 cosponsors

Sponsor

Republican:Rep. Murphy, Gregory F. [R-NC-3]NC

Cosponsors

  • Democrat150%
  • Republican150%

Classification

Policy area

Taxation

Legislative subjects

FiresForests, forestry, treesNatural disastersTax administration and collection, taxpayersTerrorism

Committees

2

  • Ways and Means Committee

    House · Standing

    • Referred To21 Feb 2025
    • Markup By26 Feb 2025
    • Reported By27 Mar 2025

  • Finance Committee

    Senate · Standing

    • Referred To1 Apr 2025
    • Discharged From11 Dec 2025

Reports

Cosponsor momentum

Cumulative over time

Cosponsors grew from 1 on 21 February 2025 to 2 on 3 March 2025.

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