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S. 1438

U.S. Senate•In Senate Committee

Summary

S. 1438, the Disaster Related Extension of Deadlines Act, was introduced in the Senate on Apr 10, 2025 by Sen. Raphael Warnock (D) with 1 co-sponsor. It was referred to Finance, and last saw action on Apr 10, 2025: Read twice and referred to the Committee on Finance.

Record

Text

S. 1438 has 1 co-sponsor.

s1438/introduced-in-senate.txt
119 S1438 IS: Disaster Related Extension of Deadlines Act
 U.S. Senate
 2025-04-10
 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.
 II  119th CONGRESS  1st Session  S. 1438  IN THE SENATE OF THE UNITED STATES   April 10, 2025   Mr. Warnock  (for himself and  Mr. Tillis ) introduced the following bill; which was read twice and referred to the  Committee on Finance    A BILL
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.

Tracker

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

  1. Introduced2025-04-10
  2. Passed Senate
  3. Passed House
  4. Conference
  5. To President
  6. Became Law

CRS Summary

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

Introduced in Senate Apr 10, 2025

s1438/introduced-in-senate.md

Shown Here:
Introduced in Senate (04/10/2025)

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.

Sponsors

Sen. Raphael Warnock (D) sponsors S. 1438, and 1 member has co-sponsored it from the day it was introduced.

Committees

S. 1438 went before 1 committee: Finance.

Finance
Finance
Referred To · Apr 10, 2025 · 902 Bills

Actions

S. 1438 has taken 2 actions since Apr 10, 2025.

ChamberAction
Apr 10, 2025
Senate
Read twice and referred to the Committee on Finance.Finance Committee
Apr 10, 2025
—
Introduced in Senate

Votes

S. 1438 has not gone to a roll call.

1 bill is related to S. 1438, as Contained in public law.

Titles

S. 1438 goes by 3 titles, 1 of them short titles.

  • Disaster Related Extension of Deadlines Act — Display Title
  • Disaster Related Extension of Deadlines Act — Short Title(s) as Introduced
  • A bill 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

Lobbying

1 client hired 1 firm and 3 registered lobbyists who named S. 1438 in 3 quarterly filings, 2025. 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 Agriculture, Budget/Appropriations, Clean Air and Water (quality), Homeland Security, Natural Resources, Science/Technology, Taxation/Internal Revenue Code, Utilities.

Clients

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

ClientBusinessStateFirmsFilingsReported
ASSOCIATION OF CALIFORNIA WATER AGENCIES—District of Columbia13—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
ASSOCIATION OF CALIFORNIA WATER AGENCIES13—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
CALEB RASPLER113
ELIZABETH SPEKHARDT113
IAN LYLE113

Filings

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

ClientRegistrantPeriodReportedDocument
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

Classification

The Congressional Research Service files S. 1438 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; S. 1438’s is Taxation.

s1438/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

S. 1438 carries 5 of CRS’s legislative subjects, from Fires to Terrorism.

s1438/subjects.txt
FiresForests, forestry, treesNatural disastersTax administration and collection, taxpayersTerrorism

Source: congress.gov · legiscan.com