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HR 1491119th CongressIntroduced
Disaster Related Extension of Deadlines Act
Introduced: Oct 28, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
Amends the Internal Revenue Code to extend disaster-related deadline postponements to tax credit/refund limitations and collection notices.
Key Points
- 1Extends disaster postponement rules to tax credit/refund time limits
- 2Requires consideration of disaster delays when determining collection notice dates
- 3Amends Section 7508A of the Internal Revenue Code
- 4Applies to both individual and business taxpayers
- 5Effective for claims filed after enactment date
Impact Areas
Taxpayers in disaster areasInternal Revenue ServiceDisaster relief programsTax preparation industryFederal emergency management
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