Disaster Related Extension of Deadlines Act
Sponsors
Legislative Progress
Signed into LawReceived; read twice and referred to the Committee on Finance
Passed House (inferred from enr version)
Passed Senate (inferred from enr version)
Enrolled Bill (inferred from enr version)
Reported with an amendment, committed to the Committee of the …
Additional sponsor: Mr. Moore of North Carolina
Mr. Murphy (for himself and Mr. Panetta) introduced the following …
Summary
What This Bill Does
This bill fixes a technical problem in the tax code related to disaster relief. When the IRS postpones tax filing deadlines due to disasters (hurricanes, wildfires, etc.), this bill ensures that taxpayers in affected areas don't lose their right to claim refunds or credits simply because the clock kept running during the disaster period.
Who Benefits and How
Taxpayers in federally declared disaster areas benefit by having their statute of limitations period extended when filing deadlines are postponed. This means if a disaster forces the IRS to give them extra time to file returns, they also get extra time to claim refunds they're entitled to. Tax preparers and enrolled agents benefit from clearer rules when advising disaster-affected clients.
Who Bears the Burden and How
The IRS bears a modest administrative burden of tracking extended limitation periods for disaster-affected taxpayers. The federal government may see slightly delayed tax collections since notices demanding payment must account for disaster postponement periods. However, these burdens are minimal and largely involve updating existing systems.
Key Provisions
- Treats disaster-related deadline postponements as extensions for purposes of the 3-year refund claim window
- Requires IRS collection notices to account for disaster postponement periods when calculating the "last date prescribed for payment"
- Applies to refund claims filed and collection notices issued after enactment
Evidence Chain:
This summary is derived from the structured analysis below. See "Detailed Analysis" for per-title beneficiaries/burden bearers with clause-level evidence links.
Primary Purpose
Ensures that IRS disaster-related deadline postponements properly extend the statute of limitations for claiming tax refunds and credits
Policy Domains
Legislative Strategy
"Technical correction to ensure disaster relief policies function as intended by preventing taxpayers from losing refund eligibility due to postponed deadlines"
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_irs"
- → Internal Revenue Service
- "the_secretary"
- → Secretary of the Treasury
Key Definitions
Terms defined in this bill
The Internal Revenue Code provision that allows the Secretary of Treasury to postpone certain tax-related deadlines (filing, payment, etc.) for taxpayers affected by federally declared disasters, significant fires, or terroristic/military actions
The IRS collection notice provision that requires the agency to notify taxpayers of unpaid tax liabilities; this bill requires these notices to reflect disaster postponement periods when calculating payment deadlines
The statute of limitations provision that normally requires refund claims to be filed within 3 years of the return filing date; this bill ensures disaster postponements extend this window
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology