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H.R. 1491

U.S. House•Passed

Summary

H.R. 1491, the Disaster Related Extension of Deadlines Act, was introduced in the House on Feb 21, 2025 by Rep. Greg Murphy (R) with 2 co-sponsors. It last saw action on Dec 26, 2025: Became Public Law No: 119-64. It is now Public Law 119-64.

Record

Text

H.R. 1491 has 2 co-sponsors and 1 roll call.

hb1491/engrossed-in-house.txt
119 HR 1491 EH: Disaster Related Extension of Deadlines Act
 U.S. House of Representatives
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 IB
 119th CONGRESS  1st Session
 H. R. 1491
 IN THE HOUSE OF REPRESENTATIVES
 AN ACT
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.
1.
Short title
This Act may be cited as the   Disaster Related Extension of Deadlines Act  .
2.
Postponement of certain deadlines by reason of disasters made applicable to limitation on credit or refund
(a)
Extension of time for filing return
(1)
In general
 Section 7508A  of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
(f)
Application to limitation on credit or refund
For purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed for filing any return of tax shall be treated as an extension of time for filing such return.
 .
(2)
Effective date
The amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act.
(b)
Collection notices
(1)
In general
Section 6303(b) of such Code is amended—
(A)
by striking  Except  and inserting the following:
(1)
In general
Except
 , and
(B)
by adding at the end the following new paragraph:
(2)
Postponement by reason of disaster, significant fire, or terroristic or military actions
For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A.
 .
(2)
Effective date
The amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act.
    Passed the House of Representatives April 1, 2025.  Kevin F. McCumber,  Clerk.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-21
  2. Passed House2025-04-01
  3. Passed Senate2025-12-11
  4. Conference
  5. To President2025-12-18
  6. Became Law2025-12-26

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Public Law Dec 26, 2025

hb1491/public-law.md

Shown Here:
Public Law (12/26/2025)

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.

Introduced in House Feb 21, 2025

hb1491/introduced-in-house.md

Shown Here:
Introduced in House (02/21/2025)

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.

Sponsors

Rep. Greg Murphy (R) sponsors H.R. 1491, and 2 members have co-sponsored it, 1 of them from the day it was introduced.

Committees

H.R. 1491 went before 2 committees: Finance and Ways and Means.

Finance
Finance
Discharged From · Dec 11, 2025 · 902 Bills
Ways and Means
Ways and Means
Reported By · Mar 27, 2025 · 1,160 Bills

Reports

1 committee report has been filed on H.R. 1491, the latest H. Rept. 119-43.

Actions

H.R. 1491 has taken 22 actions since Feb 21, 2025, the latest on Dec 26, 2025.

ChamberAction
Dec 26, 2025
House
Signed by President.
Dec 26, 2025
House
Became Public Law No: 119-64.
Dec 18, 2025
House
Presented to President.
Dec 15, 2025
Senate
Message on Senate action sent to the House.
Dec 11, 2025
Senate
Senate Committee on Finance discharged by Unanimous Consent.Finance Committee

Votes

H.R. 1491 went to 1 roll call in the House, the latest on Apr 1, 2025 at 423–0.

ChamberQuestion
Yea
Nay
Apr 1, 2025
House
On Motion to Suspend the Rules and Pass, as Amended
423
0

1 bill is related to H.R. 1491, as Public law contains the text.

Titles

H.R. 1491 goes by 8 titles, 5 of them short titles.

  • 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. — Official Titles from EH (Engrossed in House) bill text
  • Disaster Related Extension of Deadlines Act — Short Titles from ENR (Enrolled) bill text
  • Disaster Related Extension of Deadlines Act — Display Title
  • Disaster Related Extension of Deadlines Act — Short Titles from RFS (Referred to Senate) bill text
  • Disaster Related Extension of Deadlines Act — Short Title(s) as Passed House
  • Disaster Related Extension of Deadlines Act — Short Title(s) as Reported to House
  • Disaster Related Extension of Deadlines Act — Short Title(s) as Introduced
  • 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. — Official Title as Introduced

Cost estimate

The Congressional Budget Office has filed 1 estimate for H.R. 1491, the latest on Mar 24, 2025.

Lobbying

4 clients hired 4 firms and 50 registered lobbyists who named H.R. 1491 in 20 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code, Labor Issues/Antitrust/Workplace, Government Issues, Accounting, Education, Budget/Appropriations, Environment/Superfund, Financial Institutions/Investments/Securities.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS—District of Columbia110—
NATIONAL ASSOCIATION OF REALTORS—District of Columbia16—
ASSOCIATION OF CALIFORNIA WATER AGENCIES—District of Columbia13—
NATIONAL TAXPAYERS UNION—District of Columbia11—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS110—
NATIONAL ASSOCIATION OF REALTORS16—
ASSOCIATION OF CALIFORNIA WATER AGENCIES13—
NATIONAL TAXPAYERS UNION11—

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 50.

LobbyistFirmsClientsFilings
DANIEL HAUFFE1110
EILEEN SHERR1110
KATHRYN KILEY1110
KRISTIN ESPOSITO1110
MARK PETERSON1110
MELANIE LAURIDSEN1110
NING YIM1110
RACHEL DRESEN1110
REEMA PATEL1110
TODD SLOVES1110
MICHEN ZOU119
SCOTT KLEIN119
ERNESTO RODRIGUEZ117
ALEXIA SMOKLER116
AUSTIN PEREZ116
BRYAN GREENE116
COLETTE MASSENGALE116
ERIN STACKLEY116
EVAN LIDDIARD116
HELEN DEVLIN116

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
NATIONAL ASSOCIATION OF REALTORSNATIONAL ASSOCIATION OF REALTORS2025 second_quarter$16.1M2nd Quarter - Report
NATIONAL ASSOCIATION OF REALTORSNATIONAL ASSOCIATION OF REALTORS2025 fourth_quarter$15.9M4th Quarter - Report
NATIONAL ASSOCIATION OF REALTORSNATIONAL ASSOCIATION OF REALTORS2026 first_quarter$15.5M1st Quarter - Report
NATIONAL ASSOCIATION OF REALTORSNATIONAL ASSOCIATION OF REALTORS2026 second_quarter$14.6M2nd Quarter - Report
NATIONAL ASSOCIATION OF REALTORSNATIONAL ASSOCIATION OF REALTORS2025 first_quarter$11.2M1st Quarter - Report
NATIONAL ASSOCIATION OF REALTORSNATIONAL ASSOCIATION OF REALTORS2025 third_quarter$11M3rd Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2026 second_quarter$1.6M2nd Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2026 first_quarter$1.5M1st Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 fourth_quarter$1.4M4th Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 fourth_quarter$1.4M4th Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 fourth_quarter$1.4M4th Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 second_quarter$1.4M2nd Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 second_quarter$1.4M2nd Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 first_quarter$1.3M1st Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 third_quarter$1.3M3rd Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 third_quarter$1.3M3rd Quarter - Report
ASSOCIATION OF CALIFORNIA WATER AGENCIESASSOCIATION OF CALIFORNIA WATER AGENCIES2025 fourth_quarter$115K4th Quarter - Report
ASSOCIATION OF CALIFORNIA WATER AGENCIESASSOCIATION OF CALIFORNIA WATER AGENCIES2025 third_quarter$115K3rd Quarter - Report
ASSOCIATION OF CALIFORNIA WATER AGENCIESASSOCIATION OF CALIFORNIA WATER AGENCIES2025 second_quarter$115K2nd Quarter - Report
NATIONAL TAXPAYERS UNIONNATIONAL TAXPAYERS UNION2025 fourth_quarter$30K4th Quarter - Report

Classification

The Congressional Research Service files H.R. 1491 under Taxation, one of its 31 policy areas, and gives it 5 legislative subjects.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1491’s is Taxation.

hr1491/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Legislative Subjects

H.R. 1491 carries 5 of CRS’s legislative subjects, from Fires to Terrorism.

hr1491/subjects.txt
FiresForests, forestry, treesNatural disastersTax administration and collection, taxpayersTerrorism

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 1491, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 35 (Friday, February 21, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. MURPHY:H.R. 1491.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, clause 1[Page H730]

Source: congress.gov · legiscan.com