H.R. 1491

[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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