senateStanding
Finance Committee
- Referred To
- Discharged From
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H.R. 1491Became law
Disaster Related Extension of Deadlines Act
Introduced: Feb 21, 2025
Latest action date: Dec 26, 2025
Latest development
Became Public Law No: 119-64.
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- Congress
- 119th Congress
- Introduced
- Feb 21, 2025
- Recorded roll calls
- 1
Status detail: Congress.gov records that the measure became law.
Plain-language overview
What this bill does
Disaster Related Extension of Deadlines Act
This act requires the Internal Revenue Service (IRS) to treat the postponement of the federal tax return deadline due to a federally declared disaster or certain other events as an extension of such deadline for purposes of calculating the limit on a tax refund. The act also provides that the IRS’s deadline for sending certain notices includes such postponement.
Under current law, a tax refund claim must be filed within three years of the date that the federal tax return is filed. (Some exceptions apply.) The tax refund amount generally is limited to federal taxes paid within the three years preceding the tax refund claim plus any extension of the federal tax return deadline (known as the lookback period). Under the law in effect prior to this act, the postponement of the federal tax return deadline is not an extension for purposes of the lookback period. Thus, under prior law, certain tax payments (e.g., amounts withheld from a paycheck for federal taxes) made before the federal tax return is filed may be outside the lookback period and non-refundable.
Under the act, a federal tax return deadline postponed due to a federally declared disaster or certain other events must be treated as an extension of such deadline for purposes of the lookback period.
Further, under current law, the IRS is required to mail a notice and demand for tax payment within 60 days of an assessment but not before the tax payment due date.
The act provides that the tax payment due date includes the postponement of the tax payment deadline due to a federally declared disaster or certain other events.
Official summary from Congress.gov.
Civixly topics
What this legislation is about
Civixly topics make federal and state legislation comparable. They are derived from the official CRS policy area and legislative subjects.
Official CRS policy area
Taxation
View 5 official legislative subjects
FiresForests, forestry, treesNatural disastersTax administration and collection, taxpayersTerrorism
Committee activity
Committees and subcommittees that received, reviewed, marked up, or reported this legislation.
Official committee record ↗
houseStanding
Ways and Means Committee
- Referred To
- Markup By
- Reported By
Amendments
Proposed changes to this measure, with their latest official outcome or action from Congress.gov.
No amendments are listed for this measure.
Checked against Congress.gov Oct 12, 2026.
Action timeline
Newest action first. Action language comes from the official Congress.gov record.
View full action timeline28 actions
Signed by President.
BecameLawLibrary of CongressBecame Public Law No: 119-64.
BecameLawLibrary of CongressBecame Public Law No: 119-64.
PresidentLibrary of CongressSigned by President.
PresidentLibrary of CongressPresented to President.
FloorHouse floor actionsPresented to President.
PresidentLibrary of CongressMessage on Senate action sent to the House.
FloorSenateSenate Committee on Finance discharged by Unanimous Consent.
CommitteeLibrary of CongressPassed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
FloorLibrary of CongressPassed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
FloorSenateSenate Committee on Finance discharged by Unanimous Consent.
DischargeSenateMotion to reconsider laid on the table Agreed to without objection.
FloorHouse floor actionsPassed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353)
FloorLibrary of CongressOn motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353)
FloorHouse floor actionsConsidered as unfinished business. (consideration: CR H1399)
FloorHouse floor actionsReceived in the Senate and Read twice and referred to the Committee on Finance.
IntroReferralSenateAt the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
FloorHouse floor actionsDEBATE - The House proceeded with forty minutes of debate on H.R. 1491.
FloorHouse floor actionsConsidered under suspension of the rules. (consideration: CR H1353)
FloorHouse floor actionsMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
FloorHouse floor actionsReported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
CommitteeHouse floor actionsPlaced on the Union Calendar, Calendar No. 30.
CalendarsHouse floor actionsReported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
CommitteeLibrary of CongressOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
CommitteeHouse committee actionsCommittee Consideration and Mark-up Session Held
CommitteeHouse committee actionsIntroduced in House
IntroReferralLibrary of CongressReferred to the House Committee on Ways and Means.
IntroReferralHouse floor actionsIntroduced in House
IntroReferralLibrary of Congress
Roll-call votes
Recorded House and Senate votes connected to this bill. Your representatives appear first when available.
PassedApr 1, 2025House · Roll call 88
On Motion to Suspend the Rules and Pass, as Amended
423 Yea8 Not Voting
View 431 recorded positions
Aaron BeanYea
Adam GrayYea
Adam SmithYea
Adrian SmithYea
Al GreenYea
Ami BeraYea
André CarsonYea
Andrew OglesYea
Andy BarrNot Voting
Andy BiggsYea
Andy HarrisYea
Angie CraigYea
Ann WagnerYea
Austin ScottYea
Barry MooreYea
Becca BalintYea
Ben ClineYea
Bill FosterYea
Blake MooreYea
Brad FinstadYea
Brad KnottYea
Brad ShermanYea
Brandon GillYea
Brian BabinYea
Brian JackYea
Brittany PettersenNot Voting
Bryan SteilYea
Chip RoyYea
Chris PappasYea
Clay HigginsYea
Cleo FieldsYea
Cliff BentzYea
Cory MillsYea
Dan CrenshawYea
Dan NewhouseYea
Darin LaHoodYea
Darrell IssaYea
Darren SotoYea
Dave MinYea
David RouzerYea
David ScottYea
Deborah RossYea
Derek TranYea
Dina TitusYea
Don BaconYea
Doug LaMalfaYea
Dwight EvansYea
Ed CaseYea
Elijah CraneYea
Elise M. StefanikNot Voting
Eric SwalwellYea
Erin HouchinYea
Gabe AmoYea
Gabe EvansYea
Gabe VasquezYea
Gerald E. ConnollyYea
Glenn IveyYea
Grace MengYea
Greg CasarYea
Greg StantonYea
Gwen MooreYea
Ilhan OmarYea
Jack BergmanYea
Jahana HayesYea
Jake EllzeyNot Voting
James ComerYea
Jamie RaskinYea
Jason CrowYea
Jason SmithYea
Jeff CrankYea
Jeff HurdYea
Jim CostaYea
Jim JordanYea
Jimmy GomezYea
Joe CourtneyYea
Joe NeguseYea
Joe WilsonYea
John CornynYea
John JamesYea
John JoyceYea
John W. RoseYea
Josh HarderYea
Josh RileyYea
Joyce BeattyYea
Juan VargasYea
Judy ChuYea
Julia LetlowYea
Kat CammackYea
Kathy CastorYea
Keith SelfYea
Ken CalvertYea
Kevin HernYea
Kevin KileyYea
Kevin MullinYea
Kim SchrierYea
Kweisi MfumeYea
Lance GoodenYea
Laura GillenYea
Lois FrankelYea
Lori TrahanYea
Lucy McBathYea
Luz M. RivasYea
Marcy KapturYea
Marjorie Taylor GreeneYea
Mark AlfordYea
Mark E. GreenYea
Mark HarrisYea
Mark PocanYea
Mark TakanoYea
Mary E. MillerNot Voting
Mike BostYea
Mike CollinsYea
Mike EzellYea
Mike FloodYea
Mike JohnsonYea
Mike KellyYea
Mike KennedyYea
Mike LevinYea
Mike QuigleyYea
Mike RogersYea
Mikie SherrillYea
Monica De La CruzNot Voting
Nancy MaceYea
Nancy PelosiYea
Neal P. DunnYea
Nellie PouYea
Nick LaLotaYea
Pat FallonYea
Pat HarriganYea
Patrick RyanYea
Pete AguilarYea
Pete StauberYea
Ralph NormanYea
Randy K. Weber, Sr.Not Voting
Raul RuizYea
Rick LarsenYea
Ro KhannaYea
Robert C. "Bobby" ScottNot Voting
Ron EstesYea
Russ FulcherYea
Russell FryYea
Sam GravesYea
Sara JacobsYea
Sean CastenYea
Seth MoultonYea
Sheila Cherfilus-McCormickYea
Sheri BiggsYea
Steve CohenYea
Steve WomackYea
Susie LeeYea
Ted LieuYea
Tim BurchettYea
Tim MooreYea
Tim WalbergYea
Tom BarrettYea
Tom EmmerYea
Tony GonzalesYea
Tony WiedYea
Tracey MannYea
Trent KellyYea
Troy DowningYea
Val T. HoyleYea
Vince FongYea
Wesley BellYea
Wesley HuntYea
Young KimYea
Zachary NunnYea
Zoe LofgrenYea
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