H.R. 1491 — Disaster Related Extension of Deadlines Act

This section establishes the short title as the “Disaster Related Extension of Deadlines Act.”

This section revises the disaster-related tax deadline relief rules under the Internal Revenue Code by (1) providing that any period disregarded under Internal Revenue Code section 7508A for filing a tax return is treated as an extension of time to file for purposes of the limitation on credit or refund under section 6511(b)(2)(A), and (2) requiring that the deadline for payment used in collection notices under section 6303(b) be determined after taking into account any period disregarded under section 7508A. Thus, taxpayers affected by a federally recognized disaster, significant fire, or terroristic or military action may have a longer period to claim refunds or credits and may receive collection notices based on the postponed payment deadline. The refund-related change applies to claims filed after enactment, and the collection-notice change applies to notices issued after enactment.