HR 1491 119th Congress
Disaster Related Extension of Deadlines Act
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.
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Bill journey
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Introduction Congress.gov
Introduced
Introduced in the House.
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Referred to the House Committee on Ways and Means.
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Introduced in House
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Introduced in House
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Introduced in House
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Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
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Committee Consideration and Mark-up Session Held
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Placed on the Union Calendar, Calendar No. 30.
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Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
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Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
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Reported in House
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Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
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Considered under suspension of the rules. (consideration: CR H1353)
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DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.
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At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
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Received in the Senate and Read twice and referred to the Committee on Finance.
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Engrossed in House
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Referred in Senate
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Considered as unfinished business. (consideration: CR H1399)
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On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353)
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Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353)
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Motion to reconsider laid on the table Agreed to without objection.
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Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
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Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
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Senate Committee on Finance discharged by Unanimous Consent.
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Senate Committee on Finance discharged by Unanimous Consent.
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Message on Senate action sent to the House.
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Presented to President.
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Presented to President.
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Became Public Law No: 119-64.
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Became Public Law No: 119-64.
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Signed by President.
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Signed by President.
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Public Law 119-64
Disaster Related Extension of Deadlines Act
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Public Law
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View the complete bill journey as an accessible table
| Date and time | Record | Official detail | Source |
|---|---|---|---|
| IntroductionIntroduced | Introduced in the House. | Congress.gov | |
| Official actionReferred to the House Committee on Ways and Means. | No additional detail supplied.IntroReferral · House floor actions · Code H11100 | Congress.gov | |
| Official actionIntroduced in House | No additional detail supplied.IntroReferral · Library of Congress · Code Intro-H | Congress.gov | |
| Official actionIntroduced in House | No additional detail supplied.IntroReferral · Library of Congress · Code 1000 | Congress.gov | |
| Text versionIntroduced in House | A dated text-version record is available. | Congress.gov | |
| Official actionOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0. | No additional detail supplied.Committee · House committee actions · Code H19000 | Congress.gov | |
| Official actionCommittee Consideration and Mark-up Session Held | No additional detail supplied.Committee · House committee actions · Code H15001 | Congress.gov | |
| Official actionPlaced on the Union Calendar, Calendar No. 30. | No additional detail supplied.Calendars · House floor actions · Code H12410 | Congress.gov | |
| Official actionReported (Amended) by the Committee on Ways and Means. H. Rept. 119-43. | No additional detail supplied.Committee · House floor actions · Code H12200 | Congress.gov | |
| Official actionReported (Amended) by the Committee on Ways and Means. H. Rept. 119-43. | No additional detail supplied.Committee · Library of Congress · Code 5000 | Congress.gov | |
| Text versionReported in House | A dated text-version record is available. | Congress.gov | |
| Official actionMr. Smith (MO) moved to suspend the rules and pass the bill, as amended. | No additional detail supplied.Floor · House floor actions · Code H30300 | Congress.gov | |
| Official actionConsidered under suspension of the rules. (consideration: CR H1353) | No additional detail supplied.Floor · House floor actions · Code H30000 | Congress.gov | |
| Official actionDEBATE - The House proceeded with forty minutes of debate on H.R. 1491. | No additional detail supplied.Floor · House floor actions · Code H8D000 | Congress.gov | |
| Official actionAt the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed. | No additional detail supplied.Floor · House floor actions · Code H37220 | Congress.gov | |
| Official actionReceived in the Senate and Read twice and referred to the Committee on Finance. | No additional detail supplied.IntroReferral · Senate | Congress.gov | |
| Text versionEngrossed in House | A dated text-version record is available. | Congress.gov | |
| Text versionReferred in Senate | A dated text-version record is available. | Congress.gov | |
| Official actionConsidered as unfinished business. (consideration: CR H1399) | No additional detail supplied.Floor · House floor actions · Code H30000 | Congress.gov | |
| Official actionOn motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353) | No additional detail supplied.Floor · House floor actions · Code H37300 | Congress.gov | |
| Official actionPassed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353) | No additional detail supplied.Floor · Library of Congress · Code 8000 | Congress.gov | |
| Official actionMotion to reconsider laid on the table Agreed to without objection. | No additional detail supplied.Floor · House floor actions · Code H38310 | Congress.gov | |
| Official actionPassed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694) | No additional detail supplied.Floor · Senate | Congress.gov | |
| Official actionPassed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. | No additional detail supplied.Floor · Library of Congress · Code 17000 | Congress.gov | |
| Official actionSenate Committee on Finance discharged by Unanimous Consent. | No additional detail supplied.Discharge · Senate | Congress.gov | |
| Official actionSenate Committee on Finance discharged by Unanimous Consent. | No additional detail supplied.Committee · Library of Congress · Code 14500 | Congress.gov | |
| Official actionMessage on Senate action sent to the House. | No additional detail supplied.Floor · Senate | Congress.gov | |
| Official actionPresented to President. | No additional detail supplied.Floor · House floor actions · Code E20000 | Congress.gov | |
| Official actionPresented to President. | No additional detail supplied.President · Library of Congress · Code 28000 | Congress.gov | |
| Official actionBecame Public Law No: 119-64. | No additional detail supplied.President · Library of Congress · Code E40000 | Congress.gov | |
| Official actionBecame Public Law No: 119-64. | No additional detail supplied.BecameLaw · Library of Congress · Code 36000 | Congress.gov | |
| Official actionSigned by President. | No additional detail supplied.President · Library of Congress · Code E30000 | Congress.gov | |
| Official actionSigned by President. | No additional detail supplied.BecameLaw · Library of Congress · Code 36000 | Congress.gov | |
| Enactment recordPublic Law 119-64 | Disaster Related Extension of Deadlines Act | Congress.gov | |
| Text versionPublic Law | A dated text-version record is available. | Congress.gov |
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Congressional Research Service
CRS summary
Disaster Related Extension of Deadlines ActThis 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 payment within 60 days of an assessment but not before the tax payment due date. The act 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.
Disaster Related Extension of Deadlines ActThis 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.
Official documents
Text versions
- Enrolled BillNot supplied
- Engrossed in HouseApr 1, 2025
- Referred in SenateApr 1, 2025
- Reported in HouseMar 27, 2025
- Introduced in HouseFeb 21, 2025
- Public LawDec 27, 2025