Disaster Related Extension of Deadlines Act

Sponsor: Gregory F. Murphy (Republican-NC)February 21, 2025

AI-generated ?

Report an error

Introduced

In Committee

Passed One Chamber

Passed Both Chambers

Signed into Law

Became Public Law No: 119-64.

Lets taxpayers affected by disasters get more time for tax refunds and prevents early collection notices.

This bill would give taxpayers more flexibility if they are dealing with a disaster, significant fire, or terroristic or military action. It would ensure they have more time to claim tax refunds and would prevent the IRS from sending collection notices too soon. These changes would take effect for claims and notices issued after the bill becomes law.

What Would Change

Currently, disaster-related postponements for tax deadlines don't always fully apply to the time limit for claiming a tax credit or refund. Also, the IRS might not explicitly account for these postponements when sending collection notices. This bill would ensure that disaster-related postponements count as extensions for both claiming tax credits or refunds and for when the IRS sends out collection notices. This would give affected taxpayers more consistent relief.

Key Provisions

Extends the time taxpayers have to claim a tax credit or refund when a disaster has caused filing deadlines to be postponed.
Requires the IRS to consider disaster-related postponements when sending out notices about unpaid taxes.