H.R. 1491 · 119th Congress · enacted

Disaster Related Extension of Deadlines Act

Became Public Law No: 119-64.

Latest official action 2025-12-26 · Enacted

The bill, briefly

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 …

Official bill, text and votes Full source record and risk review

Congressional Research Service · 2025-12-26

Who reported lobbying on this bill?

Amount spent specifically on this bill: not disclosed

The reports below name this bill and disclose an organization’s overall lobbying expenses or a firm’s client income for the period. They can cover many bills and issues. These amounts are not payments to the bill or its politicians.

No matching lobbying report is imported yet. This is not evidence that no lobbying occurred.

2,409 latest lobbying reports imported. Some source imports are still in progress.

Politicians behind the bill

Sponsors and cosponsors from the official source, limited to members currently in office. Campaign amounts are cycle-wide and are not payments for this bill.

Sponsor

Gregory F. Murphy

House · NC District 3 · Republican

$1,037,192PAC receipts · 2025–2026

Cosponsor

Jimmy Panetta

House · CA District 19 · Democratic

$1,677,802PAC receipts · 2025–2026

Cosponsor

Tim Moore

House · NC District 14 · Republican

$493,444PAC receipts · 2025–2026

2 of 2 source cosponsor records retrieved; only current officials and unwithdrawn sponsorships appear.

PAC donors to the listed sponsors

These are all-cycle contributions to the listed sponsors’ and cosponsors’ campaigns. FEC does not attribute them to this bill. A donation plus sponsorship does not establish why a politician acted.

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE$30,000

Gregory F. Murphy · Sponsor · $10,000

Jimmy Panetta · Cosponsor · $10,000

Tim Moore · Cosponsor · $10,000