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H.R. 1491119th CongressTaxation
Disaster Related Extension of Deadlines Act
Sponsored by Rep. Gregory F. Murphy (R-NC) · 2 active : 1 Republican, 1 Democrat
Latest action: Became Public Law No: 119-64.
Where it standsBecame law47 representatives score as swing votes
Became law
- House: passedApr 1, 2025
- Senate: passedDec 11, 2025
- President: Signed into lawDec 26, 2025
Summary
, via Congress.govDisaster 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.
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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.
Committees and subjects
Committees
- House Committee on Ways and Means · HouseReported by · Markup by · Referred to
- Senate Committee on Finance · SenateDischarged from · Referred to
Subjects
- Fires
- Forests, forestry, trees
- Natural disasters
- Tax administration and collection, taxpayers
- Terrorism
Model
Directional: count only breaks toward the other partyWhy do scores change?v3default (selected)v2 model swing-v2
How the Senate breaks down
- 8Swing 70–100
- 68Middle 30–70
- 24Entrenched 0–30
Members fall into . All 100 senators have enough data to score. The bill is not before the Senate right now; these scores show where members would stand.
Key players in the Senate
Ranked by swing score, 0–100 · swing-v3Bars show each input from 0 to 100: ideology gap, scorecard gap, , and the . is the seat’s partisan lean, and shows how much of the input data a score has.
Similar past votes, Senate
Earlier behind swing-v3’s inputLoading similar votes
Cosponsors
2 activeShow all 2 cosponsors
- Jimmy Panetta (D-CA-19)
- Tim Moore (R-NC-14)
How the swing score works
Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.
Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.
Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.
Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.
Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.
Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.
