WHAT THE LAW DOINCongress, in plain words

H.R. 1491 · 119th Congress · Public Law 119-64

Disaster Related Extension of Deadlines Act

Became lawTaxation
IntroducedFeb 21, 2025
Passed HouseApr 1, 2025
Passed SenateDec 11, 2025
To PresidentDec 18, 2025
Became lawDec 26, 2025

How this bill changes the law

Sourced

H.R. 1491 changed 1 section of existing law. Read from the bill text in its final form, as sent to the President.

26 U.S.C. 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions

What the words changed: every change, in place (1)

Today's wording of each part of the law, with what was struck out and added. Each change also gives the bill's own instruction, word for word.

  1. 26 U.S.C. 7508Aadded (f)by H.R. 1491 Sec. 2(a)

    (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.

    The bill says: Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

    Bill text · Current law (26 U.S.C. 7508A)

From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.

What it does

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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.

Official summary by the Congressional Research Service (Public Law, Dec 26, 2025).

Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.

What has happened

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  1. 2025-12-26Became Public Law No: 119-64.Library of Congress
  2. 2025-12-26Became Public Law No: 119-64.Library of Congress
  3. 2025-12-26Signed by President.Library of Congress
  4. 2025-12-26Signed by President.Library of Congress
  5. 2025-12-18Presented to President.House floor actions
  6. 2025-12-18Presented to President.Library of Congress
  7. 2025-12-15Message on Senate action sent to the House.Senate
  8. 2025-12-11Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)Senate
  9. 2025-12-11Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.Library of Congress
  10. 2025-12-11Senate Committee on Finance discharged by Unanimous Consent.Senate
  11. 2025-12-11Senate Committee on Finance discharged by Unanimous Consent.Library of Congress
  12. 2025-04-01Motion to reconsider laid on the table Agreed to without objection.House floor actions
  13. 2025-04-01On 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) Roll call recordHouse floor actions
  14. 2025-04-01Passed/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) Roll call recordLibrary of Congress
  15. 2025-04-01Considered as unfinished business. (consideration: CR H1399)House floor actions
  16. 2025-04-01Received in the Senate and Read twice and referred to the Committee on Finance.Senate
  17. 2025-03-31At 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.House floor actions
  18. 2025-03-31DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.House floor actions
  19. 2025-03-31Considered under suspension of the rules. (consideration: CR H1353)House floor actions
  20. 2025-03-31Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.House floor actions
  21. 2025-03-27Placed on the Union Calendar, Calendar No. 30.House floor actions
  22. 2025-03-27Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.House floor actions
  23. 2025-03-27Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.Library of Congress
  24. 2025-02-26Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.House committee actions
  25. 2025-02-26Committee Consideration and Mark-up Session HeldHouse committee actions
  26. 2025-02-21Referred to the House Committee on Ways and Means.House floor actions
  27. 2025-02-21Introduced in HouseLibrary of Congress
  28. 2025-02-21Introduced in HouseLibrary of Congress

Show key steps only

After it became law

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Nothing in the Federal Register names Public Law 119-64 yet (checked Oct 27, 2026). Many laws need no new rules: they set penalties, name a building, or fund something directly.

Recorded votes

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Apr 1, 2025 · House roll call 88 · needed 2/3

On Motion to Suspend the Rules and Pass, as Amended: Passed 423–0

R 212 yes, 0 no, 6 present or not votingD 211 yes, 0 no, 2 present or not voting

How each member voted · Official record

Cosponsors

  • Tim Moore R-NC-14
  • Jimmy Panetta D-CA-19