Lets taxpayers in disaster areas get more time for tax refunds and avoid early collection notices.
If the IRS delays a tax deadline because of a disaster, people would get more time to claim tax refunds or credits. It would also stop the IRS from sending collection notices too early when payment deadlines are extended.
Today, disaster-related tax deadline postponements don't always clearly extend the time limit for claiming tax credits or refunds, and they aren't always fully considered before collection notices are sent. If this bill becomes law, these postponements would explicitly extend the time for claiming credits or refunds, and the IRS would account for them when sending collection notices.
S 1438 · 119th Congress · April 10, 2025 · AI Summary by gemini-2.5-flash · 8/10
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