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

This bill proposes to amend the Internal Revenue Code of 1986. The amendment aims to apply disaster-related deadline postponements to limitations on credits or refunds. It also intends to account for 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 MADE of Disaster Related Extension of Deadlines Act do?

This section amends Section 7508A of the Internal Revenue Code of 1986 to address the application of disregarded periods to limitations on credits or refunds. The amendment states that any period disregarded under Section 7508A is treated as an extension of time for filing a return for purposes of Section 6511(b)(2)(A). This amendment applies to claims filed after the date of enactment of this Act. Section 6303(b) of the Internal Revenue Code is also amended to consider periods disregarded under Section 7508A when determining the last date prescribed for payment of any tax. The amendments to Section 6303(b) apply to notices issued after the date of enactment of this Act.

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Disaster Related Extension of Deadlines Act

Last updated: 4/10/2025 · Introduced: 4/10/2025

Author: Raphael Warnock (D-GA)

TL;DR (AI)

This bill extends disaster-related deadline postponements to limitations on tax credits and refunds.
It modifies how the IRS calculates deadlines for collection notices, considering periods disregarded due to disasters.
The changes apply to claims and notices issued after the bill's enactment.

119th Congressin committeeHR. 1491(Signed into Law)Official page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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