H.R. 1491: Disaster Related Extension of Deadlines Act
Sponsor
Gregory Murphy
Republican · NC-3
What H.R. 1491 does
The Disaster Related Extension of Deadlines Act changes how the IRS treats tax deadlines that are postponed because of a federally declared disaster or certain other events. Under the old rules, such a postponement did not count as an extension when working out how far back a refund claim can reach, so some payments made before filing, such as amounts withheld from a paycheck, could fall outside the window and not be refundable. The act counts the postponed deadline as an extension for that purpose.
It also provides that the due date the IRS uses when mailing a notice and demand for payment includes any postponement caused by a disaster or similar event.
How the House voted
Passed · April 1, 2025On Motion to Suspend the Rules and Pass, as Amended: H R 1491 Disaster Related Extension of Deadlines Act · Roll no. 88 · Official record
HR1491 Legislative Journey
Signed into Law
Dec 26, 2025
Became Public Law No: 119-64.
+3 more actions this day
Action Taken
Dec 18, 2025
Presented to President.
Action Taken
Dec 15, 2025
Message on Senate action sent to the House.
Passed
Dec 11, 2025
Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
+3 more actions this day
House: Vote: 423-0
Apr 1, 2025
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)
House: Vote Held
Mar 31, 2025
At 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.
About the Sponsor
Gregory Murphy
Republican, North Carolina's 3rd congressional district · 7 years in Congress
Committees: Joint Committee on Printing, House Administration, Veterans' Affairs
View full profile →
Cosponsors at time of passage (2)
This bill has 2 cosponsors: 1 Democrat, 1 Republican, reflecting bipartisan support. Cosponsors represent 2 states: California, North Carolina.
Committee Sponsors
Finance Committee
0 of 27 committee members cosponsored at the time
No committee members have cosponsored this bill
Ways and Means Committee
1 of 45 committee members cosponsored at the time
What laws does H.R. 1491 change?
1 changes
Sections Amended
Section 7508A of Internal Revenue Code of 1986
adding at the end the following new subsection: ``(f) Application to Limitation on Credit or Refund
H.R. 1491 Quick Facts
- Committee
- Finance
- Chamber
- House
- Policy
- Taxation
- Introduced
- Feb 21, 2025
Became Public Law No: 119-64.
Dec 26, 2025
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H.R. 1491 Bill Text
“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.”
Source: U.S. Government Publishing Office
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