A Republican bill with 1 Democratic cosponsor · See all 2 cosponsors
Last activity — Became Public Law No: 119-64.
Became law
Passed both chambers and was signed by the President, or became law without a signature.
Nothing more in Congress: it is law. When it takes effect depends on the dates written into it — some parts start at once, others a year or more later.
Its path through Congress
- Introduced
- Passed House 423–0
- Passed Senate unanimous consent
- To President
- Became Law
The Senate by unanimous consent (no one objected, so there was no vote): no senator's position on it was recorded.
What this bill would do
This bill, known as the "Disaster Related Extension of Deadlines Act," aims to amend the Internal Revenue Code of 1986. It focuses on making certain deadline postponements caused by disasters applicable to the limitation on credits or refunds. Additionally, it requires that postponements be taken into account when determining the last date prescribed for tax payments. These changes are intended to adjust how time is treated regarding filing returns and sending collection notices.
Yes· 3 of 7
- Scored +5
Does this improve help for people hit by a disaster?
The bill provides administrative relief for disaster victims by extending deadlines for tax credits and collection notices.
- Scored +3
Would households on low incomes be better off under this?
The relief in tax collection notice timing can benefit households facing economic hardship due to disasters.
- Scored +3
Would middle-income households be better off under this?
It provides relief from tax deadlines for those impacted by disasters.
The opposite
No question was scored the opposite.
What Congress actually voted on
One recorded vote has been taken on this bill.
- The House: a fast-track vote, needing two-thirds to pass The House sets aside its normal procedure to move quickly: no amendments, little debate, and a two-thirds bar instead of a simple majority. It is used for measures expected to be uncontroversial, so a bill that fails here failed despite broad expectations that it would not. Passed 423 yes · 0 no
04/01/2025 · Roll call 88 · recorded as “On Motion to Suspend the Rules and Pass, as Amended”
Who it would affect, and how
Potential Positive Impacts for People
-
Extension of time for credits or refunds: This provision applies the period disregarded due to a disaster as an extension of time for filing a return, which affects the limitation on credit or refund under section 6511(b)(2)(A) (Section 2(a)).
-
Adjusted collection notice timing: The law changes how the last date for tax payments is determined by taking into account any period disregarded under section 7508A due to a disaster, significant fire, or terroristic or military actions (Section 2(b)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill offers administrative ease and relief for business owners dealing with disaster-related tax issues. Would farmers be better off under this? — Farmers often face significant disruptions from disasters and will benefit from the extended tax deadlines. Would households on low incomes be better off under this? — The relief in tax collection notice timing can benefit households facing economic hardship due to disasters. Would middle-income households be better off under this? — It provides relief from tax deadlines for those impacted by disasters. Would people in rural areas be better off under this? — Rural residents are often heavily impacted by disasters and will benefit from these administrative extensions.
- Environment Energy And Infrastructure
- Does this improve help for people hit by a disaster? — The bill provides administrative relief for disaster victims by extending deadlines for tax credits and collection notices.
- Governance And Ideology
- Does this protect the right to fair treatment by the courts? — It provides due process relief by adjusting tax payment deadlines during disaster periods.
- Public Law (12/27/2025)
The text as it became law
- Enrolled Bill
The final version, on its way to the President
- 12/26/2025
- Signed by President.
- Became Public Law No: 119-64.
- 12/18/2025
- Presented to President.
- 12/15/2025
- Message on Senate action sent to the House.
- 12/11/2025
- Senate Committee on Finance discharged by Unanimous Consent.
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
- 4/1/2025
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Motion to reconsider laid on the table Agreed to without objection.
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353)
- On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353)
- Considered as unfinished business. (consideration: CR H1399)
- 3/31/2025
- At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
- DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.
- Considered under suspension of the rules. (consideration: CR H1353)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 3/27/2025
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
- Placed on the Union Calendar, Calendar No. 30.
- 3/3/2025
- 1 Cosponsor added.
- 2/26/2025
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
- 2/21/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Tim MooreRepublican · North Carolina
Jimmy PanettaDemocrat · California