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HR1491FEDERALSIGNED

Enacted

New Law Extends Tax Deadlines and Pauses Collection Notices During Disasters

Original title: Disaster Related Extension of Deadlines Act

December 26, 2025

taxes disaster relief federal law IRS

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Where This Stands

Introduced

Committee

Floor Vote

Passed

Signed

Current status: SIGNED.

Version history

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The Frame

What this does

Taxpayers in disaster zones now have more time to file for refunds and are protected from receiving aggressive tax s while they are recovering from a disaster.

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 receive extended time to file for tax refunds and are protected from receiving collection notices during disaster-related postponement periods.

Internal Revenue Service (IRS)

The agency must adjust its internal systems to account for disaster postponements when calculating refund eligibility and issuing collection notices.

What changed

Current stage: SIGNED.

What's next

Next step not available in the current record.

Summary

This law ensures that taxpayers affected by federally declared disasters receive automatic extensions for claiming tax refunds and prevents the IRS from sending automated s during disaster-related postponement periods.

Why It Matters

Taxpayers in disaster zones now have more time to file for refunds and are protected from receiving aggressive tax s while they are recovering from a disaster.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Does this law apply to me if I live in a disaster area?

Yes, if you are in an area where tax deadlines have been postponed by the IRS due to a disaster, this law ensures that time counts toward your ability to claim a refund and prevents the IRS from sending s during that period.

When do these changes take effect?

The law took effect on December 26, 2025. The refund provisions apply to claims filed after that date, and the provisions apply to notices issued after that date.

News Coverage

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Voting Record

Outcome not reportedhouse4/1/2025CONGRESSOfficial roll call ↗

2/3 Yea-And-Nay

Total

265

Yes

260

Present

Not Voting

Abstain

How they voted (265)

+ 241 more

Outcome not reportedhouse4/1/2025CONGRESSOfficial roll call ↗

Total

431

Yes

423

Present

Not Voting

Abstain

How they voted (431)

+ 407 more

Full roll-call analysis →

Discoveries

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

policy shift95% confidence

Alignment of Collection and Refund Rules

The law closes a gap where disaster-related postponements were previously applied inconsistently between refund claims and collection enforcement.

IRS Internal Revenue Code of 1986

Connected Entities

otherInternal Revenue Code“mentioned”Map →

otherUnited States of America“mentioned”Map →

Analysis Score

0–100

Significance75
How much this matters to a regular citizen
Controversy5
Intensity of disagreement among stakeholders
Entertainment5
Compellingness for a non-policy-wonk reader
Buzz20
Current news / social attention level

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