[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"current-user-roles":3,"user-subscription":3,"bill:119-hr-1491":4},null,{"bill":5,"indexable":129,"summaries":130,"cosponsors":140,"cosponsorSlugs":152,"actions":155,"amendments":275,"amendmentSponsorSlugs":276,"linkages":277,"sponsorSlug":278},{"statusDate":6,"sponsor":7,"cboCostEstimates":16,"originChamber":22,"congress":23,"isByRequest":24,"title":25,"createdAt":26,"cosponsorCount":27,"onBehalfOfSponsor":3,"adminOverride":3,"amendmentCount":28,"actionCount":29,"popularTitle":3,"laws":30,"billType":33,"introducedDate":34,"congressGovUrl":35,"constitutionalAuthority":36,"policyArea":37,"deletedAt":3,"latestAction":38,"billNumber":40,"cosponsorCountIncludingWithdrawn":27,"status":41,"keyMilestoneCount":42,"subjects":43,"policyAreaLower":49,"committeeReports":50,"committees":54,"committeeCodes":81,"updateDate":82,"shortTitle":3,"officialTitle":3,"updatedAt":83,"searchTokens":84},"2025-12-26",{"firstName":8,"lastName":9,"district":10,"fullName":11,"middleName":12,"state":13,"party":14,"bioguideId":15},"Gregory","Murphy","3","Rep. Murphy, Gregory F. [R-NC-3]","F.","NC","R","M001210",[17],{"description":18,"pubDate":19,"title":20,"url":21},"As ordered reported by the House Committee on Ways and Means on February 26, 2025","2025-03-24T15:40:00Z","H.R. 1491, Disaster Related Extension of Deadlines Act","https:\u002F\u002Fwww.cbo.gov\u002Fpublication\u002F61259","House",119,false,"Disaster Related Extension of Deadlines Act","2026-05-11T16:10:56.332Z",2,0,28,{"number":31,"type":32},"119-64","Public Law","hr","2025-02-21","https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fhouse-bill\u002F1491","\u003Cpre>\n[Congressional Record Volume 171, Number 35 (Friday, February 21, 2025)]\n[House]\nFrom the Congressional Record Online through the Government Publishing Office [\u003Ca href=\"https:\u002F\u002Fwww.gpo.gov\">www.gpo.gov\u003C\u002Fa>]\nBy Mr. MURPHY:\nH.R. 1491.\nCongress has the power to enact this legislation pursuant\nto the following:\nArticle I, Section 8, clause 1\n[Page H730]\n\u003C\u002Fpre>","Taxation",{"date":6,"text":39},"Became Public Law No: 119-64.",1491,"enacted",13,[44,45,46,47,48],"Fires","Forests, forestry, trees","Natural disasters","Tax administration and collection, taxpayers","Terrorism","taxation",[51],{"citation":52,"url":53},"H. Rept. 119-43","https:\u002F\u002Fwww.congress.gov\u002Fcongressional-report\u002F119th-congress\u002Fhouse-report\u002F43",[55,70],{"name":56,"systemCode":57,"chamber":22,"activities":58,"subcommittees":68,"type":69},"Ways and Means Committee","hswm00",[59,62,65],{"name":60,"date":61},"Referred To","2025-02-21T20:33:35Z",{"name":63,"date":64},"Markup By","2025-02-26T19:02:00Z",{"name":66,"date":67},"Reported By","2025-03-27T15:16:26Z",[],"Standing",{"name":71,"systemCode":72,"chamber":73,"activities":74,"subcommittees":80,"type":69},"Finance Committee","ssfi00","Senate",[75,77],{"name":60,"date":76},"2025-04-01T19:37:59Z",{"name":78,"date":79},"Discharged From","2025-12-11T21:46:39Z",[],[57,72],"2026-07-10T20:28:21Z","2026-07-13T21:46:19.679Z",[85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128],"disaster","di","dis","disa","disas","disast","disaste","related","re","rel","rela","relat","relate","extension","ex","ext","exte","exten","extens","extensi","extensio","of","deadlines","de","dea","dead","deadl","deadli","deadlin","deadline","act","rep","murphy","mu","mur","murp","murph","gregory","gr","gre","greg","grego","gregor","nc",true,[131,135],{"versionCode":132,"actionDate":6,"actionDesc":32,"text":133,"updateDate":134},"49","\u003Cp>\u003Cstrong>Disaster Related Extension of Deadlines Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp>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. \u003C\u002Fp>\u003Cp>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. \u003C\u002Fp>","2026-06-17T16:59:17Z",{"versionCode":136,"actionDate":34,"actionDesc":137,"text":138,"updateDate":139},"00","Introduced in House","\u003Cp>\u003Cstrong>Disaster Related Extension of Deadlines Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>This bill 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 bill also provides that the IRS’s deadline for sending certain notices includes such postponement.\u003C\u002Fp>\u003Cp>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 (lookback period). The postponement of the federal tax return deadline is not an extension for purposes of the lookback period. (Thus, certain tax payments made before the federal tax return is filed may be excluded from the lookback period.)\u003C\u002Fp>\u003Cp>Under the bill, 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.\u003C\u002Fp>\u003Cp>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. \u003C\u002Fp>\u003Cp>The bill 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. \u003C\u002Fp>","2025-03-31T13:26:24Z",[141,146],{"bioguideId":142,"fullName":143,"party":14,"state":13,"district":144,"sponsorshipDate":145,"isOriginalCosponsor":24,"withdrawn":24,"sponsorshipWithdrawnDate":3},"M001236","Rep. Moore, Tim [R-NC-14]","14","2025-03-03",{"bioguideId":147,"fullName":148,"party":149,"state":150,"district":151,"sponsorshipDate":34,"isOriginalCosponsor":129,"withdrawn":24,"sponsorshipWithdrawnDate":3},"P000613","Rep. Panetta, Jimmy [D-CA-19]","D","CA","19",{"M001236":153,"P000613":154},"tim-moore","jimmy-panetta",[156,163,167,171,174,180,186,191,198,205,209,214,222,228,239,245,251,258,264,269],{"actionDate":6,"actionDateTime":3,"text":39,"type":157,"actionCode":158,"sourceSystem":159,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":162,"isKeyMilestone":129},"BecameLaw","36000",{"code":160,"name":161},9,"Library of Congress",1,{"actionDate":6,"actionDateTime":3,"text":39,"type":164,"actionCode":165,"sourceSystem":166,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":28,"isKeyMilestone":129},"President","E40000",{"code":160,"name":161},{"actionDate":6,"actionDateTime":3,"text":168,"type":164,"actionCode":169,"sourceSystem":170,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":27,"isKeyMilestone":129},"Signed by President.","E30000",{"code":160,"name":161},{"actionDate":6,"actionDateTime":3,"text":168,"type":157,"actionCode":158,"sourceSystem":172,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":173,"isKeyMilestone":129},{"code":160,"name":161},3,{"actionDate":175,"actionDateTime":3,"text":176,"type":164,"actionCode":177,"sourceSystem":178,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":179,"isKeyMilestone":129},"2025-12-18","Presented to President.","28000",{"code":160,"name":161},5,{"actionDate":175,"actionDateTime":3,"text":176,"type":181,"actionCode":182,"sourceSystem":183,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":185,"isKeyMilestone":129},"Floor","E20000",{"code":27,"name":184},"House floor actions",4,{"actionDate":187,"actionDateTime":3,"text":188,"type":181,"actionCode":3,"sourceSystem":189,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":190,"isKeyMilestone":24},"2025-12-15","Message on Senate action sent to the House.",{"name":73},6,{"actionDate":192,"actionDateTime":3,"text":193,"type":194,"actionCode":3,"sourceSystem":195,"committees":196,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":160,"isKeyMilestone":24},"2025-12-11","Senate Committee on Finance discharged by Unanimous Consent.","Discharge",{"name":73},[197],{"name":71,"systemCode":72},{"actionDate":192,"actionDateTime":3,"text":193,"type":199,"actionCode":200,"sourceSystem":201,"committees":202,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":204,"isKeyMilestone":24},"Committee","14500",{"code":160,"name":161},[203],{"name":71,"systemCode":72},10,{"actionDate":192,"actionDateTime":3,"text":206,"type":181,"actionCode":3,"sourceSystem":207,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":208,"isKeyMilestone":129},"Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)",{"name":73},7,{"actionDate":192,"actionDateTime":3,"text":210,"type":181,"actionCode":211,"sourceSystem":212,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":213,"isKeyMilestone":129},"Passed\u002Fagreed to in Senate: Passed Senate without amendment by Unanimous Consent.","17000",{"code":160,"name":161},8,{"actionDate":215,"actionDateTime":3,"text":216,"type":217,"actionCode":3,"sourceSystem":218,"committees":219,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":221,"isKeyMilestone":24},"2025-04-01","Received in the Senate and Read twice and referred to the Committee on Finance.","IntroReferral",{"name":73},[220],{"name":71,"systemCode":72},11,{"actionDate":215,"actionDateTime":223,"text":224,"type":181,"actionCode":225,"sourceSystem":226,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":227,"isKeyMilestone":24},"2025-04-01T14:16:06","Considered as unfinished business. (consideration: CR H1399)","H30000",{"code":27,"name":184},15,{"actionDate":215,"actionDateTime":229,"text":230,"type":181,"actionCode":231,"sourceSystem":232,"committees":3,"recordedVotes":233,"calendarNumber":3,"sequenceIndex":238,"isKeyMilestone":129},"2025-04-01T14:34:05","Passed\u002Fagreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2\u002F3 required): 423 - 0 (Roll no. 88). (text: 03\u002F31\u002F2025 CR H1353)","8000",{"code":160,"name":161},[234],{"rollNumber":235,"url":236,"chamber":22,"date":237,"sessionNumber":162},88,"https:\u002F\u002Fclerk.house.gov\u002Fevs\u002F2025\u002Froll088.xml","2025-04-01T18:34:05Z",14,{"actionDate":215,"actionDateTime":229,"text":240,"type":181,"actionCode":241,"sourceSystem":242,"committees":3,"recordedVotes":243,"calendarNumber":3,"sequenceIndex":42,"isKeyMilestone":129},"On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2\u002F3 required): 423 - 0 (Roll no. 88). (text: 03\u002F31\u002F2025 CR H1353)","H37300",{"code":27,"name":184},[244],{"rollNumber":235,"url":236,"chamber":22,"date":237,"sessionNumber":162},{"actionDate":215,"actionDateTime":246,"text":247,"type":181,"actionCode":248,"sourceSystem":249,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":250,"isKeyMilestone":129},"2025-04-01T14:34:06","Motion to reconsider laid on the table Agreed to without objection.","H38310",{"code":27,"name":184},12,{"actionDate":252,"actionDateTime":253,"text":254,"type":181,"actionCode":255,"sourceSystem":256,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":257,"isKeyMilestone":24},"2025-03-31","2025-03-31T17:23:03","DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.","H8D000",{"code":27,"name":184},17,{"actionDate":252,"actionDateTime":259,"text":260,"type":181,"actionCode":261,"sourceSystem":262,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":263,"isKeyMilestone":24},"2025-03-31T17:35:53","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.","H37220",{"code":27,"name":184},16,{"actionDate":252,"actionDateTime":265,"text":266,"type":181,"actionCode":225,"sourceSystem":267,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":268,"isKeyMilestone":24},"2025-03-31T17:23:01","Considered under suspension of the rules. (consideration: CR H1353)",{"code":27,"name":184},18,{"actionDate":252,"actionDateTime":270,"text":271,"type":181,"actionCode":272,"sourceSystem":273,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":274,"isKeyMilestone":24},"2025-03-31T17:22:48","Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.","H30300",{"code":27,"name":184},19,[],{},[],"gregory-f-murphy"]