HR. 1491Became Law
Disaster Related Extension of Deadlines Act
Requires the IRS to count disaster-related tax filing postponements as deadline extensions when calculating refund claim lookback periods and notice mailing deadlines
Plain-English overview
What this bill does
Requires the IRS to count disaster-related tax filing postponements as deadline extensions when calculating refund claim lookback periods and notice mailing deadlines
Key points
- Require lookback period extensions
- Modify IRS notice mailing deadlines
Current status
Where it stands
Status
Became Law
Latest action
2025-12-26 — Became Public Law No: 119-64.
Related context
Topics and policy areas
undefinedFiresForests, forestry, treesNatural disastersTax administration and collection, taxpayersTaxationTerrorism