119th Congress · introduced in the Senate · Apr 10, 2025
Disaster Related Extension of Deadlines Act
Official title from Congress.gov
Latest action (Apr 10, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Apr 10, 2025)
Disaster Related Extension of Deadlines Act
This bill 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 bill 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 (lookback period). The postponement of the federal tax return deadline is not an extension for purposes of the lookback period. (Thus, certain tax payments made before the federal tax return is filed may be excluded from the lookback period.)
Under the bill, 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.
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 bill 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.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
Fires · Forests, forestry, trees · Natural disasters · Tax administration and collection, taxpayers · Terrorism
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
3 citations.
ASSOCIATION OF CALIFORNIA WATER AGENCIES · lobbying firm or registrant: ASSOCIATION OF CALIFORNIA WATER AGENCIES
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 23, 2026 · issue area: Taxation/Internal Revenue Code
$115,000
Spent on own lobbying
…ation that would aid individuals that have dealt with natural disasters like fire. Review and support the Disaster Related Extension of Deadlines Act (H.R.1491/S. 1438). Advancing Water Reuse Act (H.R.2940) support this legislation that would establish a tax credit for industrial water reuse. Engage in support of H.R.4181 the…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ASSOCIATION OF CALIFORNIA WATER AGENCIES · lobbying firm or registrant: ASSOCIATION OF CALIFORNIA WATER AGENCIES
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Nov 6, 2025 · issue area: Taxation/Internal Revenue Code
$115,000
Spent on own lobbying
…ation that would aid individuals that have dealt with natural disasters like fire. Review and support the Disaster Related Extension of Deadlines Act (H.R.1491/S. 1438). Advancing Water Reuse Act (H.R.2940) support this legislation that would establish a tax credit for industrial water reuse. Engage in support of H.R.4181 the…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ASSOCIATION OF CALIFORNIA WATER AGENCIES · lobbying firm or registrant: ASSOCIATION OF CALIFORNIA WATER AGENCIES
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Aug 28, 2025 · issue area: Taxation/Internal Revenue Code
$115,000
Spent on own lobbying
…ation that would aid individuals that have dealt with natural disasters like fire. Review and support the Disaster Related Extension of Deadlines Act (H.R.1491/S. 1438). Advancing Water Reuse Act (H.R.2940) support this legislation that would establish a tax credit for industrial water reuse.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing