What does Preamble of Disaster Related Extension of Deadlines Act do?

This Act amends the Internal Revenue Code of 1986. The amendment applies the postponement of certain deadlines due to disasters to the limitation on credit or refund. The Act also requires consideration of postponements when sending collection notices.

What does > SHORT TITLE. of Disaster Related Extension of Deadlines Act do?

This bill is formally titled the Disaster Related Extension of Deadlines Act.

What does POSTPONEMENT OF CERTAIN DEADLINES BY REASON OF DISASTERS of Disaster Related Extension of Deadlines Act do?

This section amends the Internal Revenue Code of 1986 to extend time for filing returns in certain disaster situations The amendment applies to claims filed after the date of the enactment of this Act The section also amends collection notices to take into account periods disregarded under section 7508A

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Disaster Related Extension of Deadlines Act

Last updated: 12/26/2025 · Introduced: 2/21/2025

Author: Gregory Murphy (R-NC)

TL;DR (AI)

The bill extends disaster-related deadline postponements to limitations on tax credits and refunds.
It allows disregarded periods due to disasters to be treated as extensions for filing tax returns and determining payment deadlines.
The changes apply to claims and notices issued after the bill's enactment.

119th CongressenactedS. 1438(In Committee)Official page

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Includes provisions on preamble, <<note: 26 usc 1 note.>> short title., and 1 more.

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