A Democratic bill with 1 Republican cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
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 seeks to apply the postponement of certain deadlines caused by disasters to the limitations on credits or refunds. Additionally, it requires that these postponements be considered when determining the last date prescribed for the payment of taxes for the purpose of sending collection notices. The changes involve updating how time is treated for filing returns and how collection notices are handled.
Yes· 3 of 7
- Scored +5
Does this improve help for people hit by a disaster?
Provides administrative relief for taxpayers facing deadlines due to disasters or significant fires.
- Scored +3
Would households on low incomes be better off under this?
Offers protection against tax collection actions during and after disaster periods.
- Scored +3
Would middle-income households be better off under this?
Provides administrative relief for tax filings and refunds following major disasters.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Extension of Time for Filing Returns: This provision would treat any period disregarded due to a disaster as an extension of time for filing a return, which impacts the limitation on credit or refund under section s 6511(b)(2)(A) (Section 2(a)).
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Consideration of Postponements in Collection Notices: When the government sends collection notices, the last date prescribed for payment will now take into account any period disregarded due to a disaster, significant fire, or terroristic or military actions (Section 2(b)).
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the provided text.
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? — Provides flexibility in tax deadlines and protects against collection notices during disasters. Would farmers be better off under this? — Helps agricultural workers manage tax compliance issues following natural disasters. Would households on low incomes be better off under this? — Offers protection against tax collection actions during and after disaster periods. Would middle-income households be better off under this? — Provides administrative relief for tax filings and refunds following major disasters. Would people in rural areas be better off under this? — Provides relief to rural populations often hit hard by environmental disasters.
- Environment Energy And Infrastructure
- Does this improve help for people hit by a disaster? — Provides administrative relief for taxpayers facing deadlines due to disasters or significant fires.
- Governance And Ideology
- Does this protect the right to fair treatment by the courts? — Provides procedural relief for tax-related deadlines and collection notices for those affected by disasters.
- 4/10/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
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.
Thomas TillisRepublican · North Carolina