Official Summaries

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. 

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. 

Current Full Text

[119th Congress Public Law 64]
[From the U.S. Government Publishing Office]



[[Page 139 STAT. 1984]]

Public Law 119-64
119th Congress

                                 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. <<NOTE: Dec. 26, 2025 -  [H.R. 1491]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Disaster Related 
Extension of Deadlines Act.>> 
SECTION 1. <<NOTE: 26 USC 1 note.>> 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 <<NOTE: 26 USC 7508A.>> 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) <<NOTE: 26 USC 7508A note.>> Effective date.--The 
        amendment made by this subsection 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:
            ``(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.''.

[[Page 139 STAT. 1985]]

            (2) <<NOTE: 26 USC 6303 note.>> Effective date.--The 
        amendments made by this subsection shall apply to notices issued 
        after the date of the enactment of this Act.

    Approved December 26, 2025.

LEGISLATIVE HISTORY--H.R. 1491:
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HOUSE REPORTS: No. 119-43 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 171 (2025):
            Mar. 31, Apr. 1, considered and passed House.
            Dec. 11, considered and passed Senate.

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