HR 1491
· 119th Congress
· Taxation
Disaster Related Extension of Deadlines Act
Sponsor
Latest action
Became Public Law No: 119-64.
Action timeline
Every recorded action on this bill, newest first. Stage badges color-code the legislative path.
Dec 26, 2025
signed
Signed by President.
Dec 26, 2025
signed
Became Public Law No: 119-64.
Dec 18, 2025
sent
Presented to President.
Dec 15, 2025
floor
Message on Senate action sent to the House.
Dec 11, 2025
committee
Senate Committee on Finance discharged by Unanimous Consent.
Finance Committee
Dec 11, 2025
passed
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Dec 11, 2025
passed
Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
Apr 01, 2025
floor
Considered as unfinished business. (consideration: CR H1399)
Apr 01, 2025
passed
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)
Apr 01, 2025
passed
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)
Apr 01, 2025
passed
Motion to reconsider laid on the table Agreed to without objection.
Apr 01, 2025
introduced
Received in the Senate and Read twice and referred to the Committee on Finance.
Finance Committee
Mar 31, 2025
floor
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 31, 2025
floor
Considered under suspension of the rules. (consideration: CR H1353)
Mar 31, 2025
floor
DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.
Mar 31, 2025
floor
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.
Mar 27, 2025
committee
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
Ways and Means Committee
Mar 27, 2025
other
Placed on the Union Calendar, Calendar No. 30.
Feb 26, 2025
committee
Committee Consideration and Mark-up Session Held
Ways and Means Committee
Feb 26, 2025
committee
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
Ways and Means Committee
Feb 21, 2025
introduced
Introduced in House
Feb 21, 2025
introduced
Referred to the House Committee on Ways and Means.
Ways and Means Committee
Text versions
Each stage of the bill — official text published by GPO. Click any format to read on congress.gov / govinfo.
CRS summaries
Plain-English summaries written by the Congressional Research Service — neutral, nonpartisan staff who summarize bills as they advance through stages. The authoritative description of what each version of the bill does.
00
Introduced in House
Feb 21, 2025
Disaster Related Extension of Deadlines Act
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.
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.)
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.
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 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.
via Congressional Research Service · published through congress.gov
Changelog
ⓘ
How a bill moves through Congress. Each stage produces a new official text. The diff between them shows what changed at that step.
ih / is — Introduced in House / Senate. First filed version.rfh / rfs — Referred to a committee for review.rh / rs — Reported back by the committee to the floor (often with amendments — this is where most language changes happen).pcs / pch — Placed on Calendar for floor consideration.eh / es — Engrossed. Passed by the originating chamber. Text is now what was actually voted on.rdh / rds — Received by the other chamber.eah / eas — Engrossed Amendment. The other chamber passed an amended version.ath / ats — Agreed to. Both chambers settled on the same text.enr — Enrolled. Final reconciled text, sent to the President.pl — Public Law. Signed by the President. It's now law.pp — Public Print. Official printing post-enactment.
Most bills die before eh/es. Going from pcs → enr is the full path through both chambers.
ⓘ
How a bill moves through Congress. Each stage produces a new official text. The diff between them shows what changed at that step.
ih/is— Introduced in House / Senate. First filed version.rfh/rfs— Referred to a committee for review.rh/rs— Reported back by the committee to the floor (often with amendments — this is where most language changes happen).pcs/pch— Placed on Calendar for floor consideration.eh/es— Engrossed. Passed by the originating chamber. Text is now what was actually voted on.rdh/rds— Received by the other chamber.eah/eas— Engrossed Amendment. The other chamber passed an amended version.ath/ats— Agreed to. Both chambers settled on the same text.enr— Enrolled. Final reconciled text, sent to the President.pl— Public Law. Signed by the President. It's now law.pp— Public Print. Official printing post-enactment.
Most bills die before eh/es. Going from pcs → enr is the full path through both chambers.
Line-level diff between text versions of this bill — what actually changed at each legislative stage.
+31
−48
27 unchanged
Generating AI summary
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Reading both versions of the bill and writing a plain-English summary. Typical bills take 5–15 seconds; large reconciliation bills can take a minute. This summary will be cached after generation.
--- Engrossed (House)
+++ Enrolled
@@ -1,75 +1,58 @@
[From the U.S. Government Publishing Office]
-[H.R. 1491 Engrossed in House (EH)]
+[H.R. 1491 Enrolled Bill (ENR)]
-<DOC>
+H.R.1491
-119th CONGRESS
-1st Session
-H. R. 1491
+One Hundred Nineteenth Congress
-_______________________________________________________________________
+of the
-AN ACT
+United States of America
+
+AT THE FIRST SESSION
+
+Begun and held at the City of Washington on Friday,
+the third day of January, two thousand and twenty-five
+
+An Act
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.
+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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
-
SECTION 1. SHORT TITLE.
-
This Act may be cited as the ``Disaster Related Extension of
Deadlines Act''.
-
SEC. 2. POSTPONEMENT OF CERTAIN DEADLINES BY REASON OF DISASTERS MADE
APPLICABLE TO LIMITATION ON CREDIT OR REFUND.
-
(a) Extension of Time for Filing Return.--
-(1) In general.--Section 7508A of the Internal Revenue Code
-of 1986 is amended by adding at the end the following new
-subsection:
+(1) In general.--Section 7508A of the Internal Revenue Code of
+1986 is amended by adding at the end the following new subsection:
``(f) Application to Limitation on Credit or Refund.--For purposes
of section 6511(b)(2)(A), any period disregarded under this section
with respect to the time prescribed for filing any return of tax shall
be treated as an extension of time for filing such return.''.
(2) Effective date.--The amendment made by this subsection
-shall apply to claims filed after the date of the enactment of
-this Act.
+shall apply to claims filed after the date of the enactment of this
+Act.
(b) Collection Notices.--
(1) In general.--Section 6303(b) of such Code is amended--
-(A) by striking ``Except'' and inserting the
-following:
+(A) by striking ``Except'' and inserting the following:
``(1) In general.--Except'', and
-(B) by adding at the end the following new
-paragraph:
-``(2) Postponement by reason of disaster, significant fire,
-or terroristic or military actions.--For purposes of paragraph
-(1), the last date prescribed for payment of any tax shall be
-determined after taking into account any period disregarded
-under section 7508A.''.
+(B) by adding at the end the following new paragraph:
+``(2) Postponement by reason of disaster, significant fire, or
+terroristic or military actions.--For purposes of paragraph (1),
+the last date prescribed for payment of any tax shall be determined
+after taking into account any period disregarded under section
+7508A.''.
(2) Effective date.--The amendments made by this subsection
-shall apply to notices issued after the date of the enactment
-of this Act.
+shall apply to notices issued after the date of the enactment of
+this Act.
-Passed the House of Representatives April 1, 2025.
+Speaker of the House of Representatives.
-Attest:
-
-Clerk.
-119th CONGRESS
-
-1st Session
-
-H. R. 1491
-
-_______________________________________________________________________
-
-AN ACT
-
-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.
+Vice President of the United States and
+President of the Senate.
Lobbying activity
Organizations whose LDA filings reference this bill, ranked by filing count. Position not disclosed — LDA does not require lobbyists to report support / oppose / monitor. Bill-number references can be stale (lobbyists sometimes copy text year-over-year), so verify against the filing description.
9
filings · 2026 Q3
NATIONAL ASSOCIATION OF REALTORS
ENVHOUINSTAX
5
filings · 2026 Q3
3
filings · 2025 Q3
1
filings · 2025 Q4
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Cosponsors (2)
Members who signed on to support this bill.