119th Congress · SENATE BILLINCORPORATED

S. 1438 — Disaster Related Extension of Deadlines Act

“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.”

Taxation

Introduced Apr 10, 2025

Last action Apr 10, 2025

Pipeline · Bill → Law

Step 1

Introduced

Apr 10, 2025

Step 2

Referred

Apr 10, 2025

Finance

Step 3

Committee

Step 4

Senate

Step 5

House floor

Step 6

Resolve Changes

Step 7

Signed

SummaryCRS Summary

This 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 per...

Provisions · 2 sectionsIntroduced in Senate

Similar Bills · 1 matches

Bill	Text overlap	Status
H.R. 1491— Disaster Related Extension of Deadlines Act	20%	ENACTED

Timeline · 2 actions

Apr 10, 2025

Introduced in Senate

Apr 10, 2025

Read twice and referred to the Committee on Finance.