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S. 1438Senate119th Congress (2025-2027)In Committee

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.

Sponsored by Raphael G. WarnockSen. Raphael G. Warnock (D-GA)
Introduced April 10, 2025

AI-Generated Summary

Updated November 24, 2025 at 1:05 AM UTC

The Disaster Related Extension of Deadlines Act updates the Internal Revenue Code so that when the IRS extends filing deadlines because of a disaster, those extensions also apply to the time limits for claiming credits or refunds. It also requires the IRS to consider those extensions when determining the last date a taxpayer must pay a tax, affecting how collection notices are issued.

Key Provisions

  • Adds a new rule that any deadline extension granted because of a disaster (or similar event) is counted as an extension for the purpose of the time limit on claiming a tax credit or refund.
  • Changes the IRS’s collection notice rules so that the final payment date for a tax is calculated after taking into account any disaster‑related deadline extensions.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

April 10, 2025

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SenateIntro Referral

Introduced in Senate

April 10, 2025

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

April 10, 2025

Bill Text

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Introduced in SenateIssued April 10, 2025

II

119th CONGRESS

1st Session

S. 1438

IN THE SENATE OF THE UNITED STATES

April 10, 2025

Mr. Warnock (for himself and Mr. Tillis) introduced the following bill; which was read twice and referred to the Committee on Finance

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.

1.

Short title

This Act may be cited as the Disaster Related Extension of Deadlines Act.

2.

Postponement of certain deadlines by reason of disasters made applicable to limitation on credit or refund

(a)

Extension of time for filing return

(1)

In general

Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

(f)

Application to limitation on credit or refund

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.

.

(2)

Effective date

The amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act.

(b)

Collection notices

(1)

In general

Section 6303(b) of such Code is amended—

(A)

by striking Except and inserting the following:

(1)

In general

Except

, and

(B)

by adding at the end the following new paragraph:

(2)

Postponement by reason of disaster, significant fire, or terroristic or military actions

For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A.

.

(2)

Effective date

The amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act.