POLISCOPE
Back to feed
Part oftaxes
FEDERALcongressional record
Finance Detected

Disaster Related Extension of Deadlines Act (H.R. 1491)

Original title: DISASTER RELATED EXTENSION OF DEADLINES ACT

March 31, 2025

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

Finance Connection

Notable money activity
$21,182across 20 reported contributions
Trace money trail →
CandidateDonorAmountIndustryDate
Murphy-Waldorf For Supervisor 2022Lewis Everett$2,000Property MgmtMay 2022
Committee to Elect Tim Murphy to Burbank City Council 2020City of Burbank$1,178-Jan 2021
Murphy-Waldorf For Supervisor 2022Karen Coffron$1,004Marriage & Family TherapistJun 2022
Mark A. Murphy for Mayor 2022Apartment Association of OC Pac #980470$1,000-May 2022
Mark A. Murphy for Mayor 2022Mignon Whitaker$1,000ArtistOct 2021
Mark A. Murphy for Mayor 2022Lance Waite$1,000ManagerAug 2022
Mark A. Murphy for Mayor 2022Nexx Burger$1,000-Apr 2022
Mark A. Murphy for Mayor 2022Townsend Public Affairs$1,000-Oct 2021
Mark A. Murphy for Mayor 2022Stephen Nichols$1,000AttorneyOct 2021
Mark A. Murphy for Mayor 2022Southland Custom Restoration$1,000-Feb 2022
Mark A. Murphy for Mayor 2022Steven Greinke$1,000PresidentOct 2021
Mark A. Murphy for Mayor 2022Craig Olson$1,000Business ConsultantOct 2021
Mark A. Murphy for Mayor 2022Margaret Greinke$1,000Chairman EmeritusOct 2021
Mark A. Murphy for Mayor 2022C. Evan Knapp$1,000PrincipalAug 2022
Mark A. Murphy for Mayor 2022William Selman$1,000ChairmanOct 2021
Mark A. Murphy for Mayor 2022Craig Manchester$1,000Managing PartnerAug 2022
Mark A. Murphy for Mayor 2022Parker Kennedy$1,000ChairmanNov 2021
Mark A. Murphy for Mayor 2022Donna Cottle$1,000retiredNov 2021
Mark A. Murphy for Mayor 2022Geoffrey Fearns$1,000PresidentSep 2021
Mark A. Murphy for Mayor 2022Fred Whitaker$1,000PrincipalOct 2021

Reported financial relationships and timing signals. This does not prove motive or influence. Readers draw their own conclusions.

The Frame

What this does

The bill ensures that taxpayers in federally declared disaster areas do not lose their right to claim tax refunds or credits due to shortened s, and it stops the IRS from sending automated collection notices before the disaster-extended payment deadline has passed.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Taxpayers in disaster-declared areas

These individuals will have more time to claim tax refunds and will be protected from receiving premature tax collection notices.

Internal Revenue Service

The agency must update its internal systems and procedures to account for disaster-related postponements when calculating refund lookback periods and issuing collection notices.

What changed

Last recorded activity March 31, 2025.

What's next

Next step not available in the current record.

Summary

This bill updates tax laws to ensure that taxpayers in disaster-stricken areas receive the same amount of time to claim tax refunds as those who request standard filing extensions. It also prevents the IRS from sending confusing or premature tax collection notices to individuals whose payment deadlines have been officially postponed due to a disaster.

Why It Matters

The bill ensures that taxpayers in federally declared disaster areas do not lose their right to claim tax refunds or credits due to shortened s, and it stops the IRS from sending automated collection notices before the disaster-extended payment deadline has passed.

Key Facts

  • Amends Section 7508A of the Internal Revenue Code to treat disaster-related filing postponements as extensions of time for filing returns.
  • Aligns the 'lookback period' for claiming tax refunds or credits with the disaster-postponed filing deadline.
  • Requires the IRS to account for disaster-related payment postponements when issuing tax collection notices.
  • Prevents the IRS from sending collection notices before the actual disaster-extended payment deadline.
  • Applies to all claims for credit or refund filed after the date of the Act's enactment.
  • Applies to all collection notices issued after the date of the Act's enactment.
  • The bill is bipartisan and intended to address discrepancies between standard filing extensions and disaster-related deadline relief.

Frequently Asked Questions

How does this bill change my tax refund eligibility?
Currently, if the IRS postpones your filing deadline due to a disaster, your '' (the time you have to claim a refund) is not automatically extended. This bill ensures that your lookback period is extended to match your new filing deadline.
Will I still get collection notices if I live in a disaster area?
The bill requires the IRS to consider your disaster-extended payment deadline before sending collection notices, which should prevent you from receiving premature or confusing demands for payment.

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Sponsors

Discoveries

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift100% confidence

Alignment of Disaster Relief and Standard Extensions

The bill explicitly moves to treat disaster-related filing postponements as equivalent to standard taxpayer-requested extensions for the purpose of refund lookback periods.

Connected Entities

organizationInternal Revenue ServiceThe federal agency responsible for tax collection and administrationMap →
personSmith of MissouriChairman of the Ways and Means CommitteeMap →
personPanettaRepresentative from CaliforniaMap →
personMurphyRepresentative from North Carolina's Third Congressional DistrictMap →

Sources

Open source document

www.govinfo.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy5
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

Publisher tools

Share or embed this record

POLISCOPE publisher tools

Share or embed this record