S 1438
Disaster Related Extension of Deadlines Act
Take action
Record your position on this measure.
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Bill overview
This bill changes how the IRS handles tax deadlines related to disasters. It extends the time to file a tax return if the deadline is postponed due to a federally declared disaster, and it ensures that this postponement is also considered when calculating the period within which a tax refund claim must be filed. The bill also adjusts the timeline for the IRS to send collection notices, incorporating any disaster-related deadline extensions.
Key provisions
- Extends the time to file a tax return if the deadline is postponed due to a federally declared disaster.
- Treats disaster-related deadline postponements as extensions of time for filing tax returns for refund calculations.
- Modifies the IRS’s timeline for sending collection notices to account for disaster-related deadline extensions.
- Updates section 7508A of the Internal Revenue Code to clarify the application of deadline extensions to refund limitations.
- Changes the language regarding collection notices to include disaster-related postponements.
- The changes apply to claims filed and notices issued after the bill’s enactment.
Who is affected
- Taxpayers
- The Internal Revenue Service (IRS)
- Individuals impacted by federally declared disasters
Notable changes
- The bill modifies the calculation of the lookback period for tax refunds when a deadline is extended due to a disaster.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsor
Thomas Tillis
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yoursRead the latest version inline or switch to a previous version.
119th CONGRESS — 1st Session
S. 1438
IN THE SENATE OF THE UNITED STATES
A BILL
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.
This Act may be cited as the Disaster Related Extension of Deadlines Act
.
For purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed for filing any return of tax shall be treated as an extension of time for filing such return.
by striking Except
and inserting the following:
by adding at the end the following new paragraph:
The amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act.