Politiparty
Politiparty
LeaderboardCongressBills

119th Congress Taxation

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

Became LawPublic Law 119-64, signed Dec 26, 2025

  1. Introduced (completed)Feb 21, 2025
  2. Passed House (completed)Apr 1, 2025, 423–0
  3. Passed Senate (completed)Dec 11, 2025
  4. To the President (completed)Dec 18, 2025
  5. Became law (completed)Dec 26, 2025

Summary

Public Law, Dec 26, 2025

This act 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 act 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 (known as the lookback period). Under the law in effect prior to this act, the postponement of the federal tax return deadline is not an extension for purposes of the lookback period. Thus, under prior law, certain tax payments (e.g., amounts withheld from a paycheck for federal taxes) made before the federal tax return is filed may be outside the lookback period and non-refundable.

Under the act, a federal tax return deadline postponed due to a federally declared disaster or certain other events must be treated as an extension of such deadline for purposes of the lookback period.

Read the full summary

Further, under current law, the IRS is required to mail a notice and demand for tax payment within 60 days of an assessment but not before the tax payment due date.

The act provides that the tax payment due date includes the postponement of the tax payment deadline due to a federally declared disaster or certain other events.

Written by the Congressional Research Service, Library of Congress.

Key votes

House final vote, Apr 1, 2025

On Motion to Suspend the Rules and Pass, as Amended

Passed 423–0

Yea 423two-thirds 282Nay 0

  • Democrats211 yea, 0 nay
  • Republicans211 yea, 0 nay
  • Independents1 yea, 0 nay
See how all 423 members voted

Showing 431 of 431 members

Yea 423

Republicans (211)

Democrats (211)

Independents (1)

Not voting 8

Democrats (2)

Senate

Passed by unanimous consent

Dec 11, 2025

No recorded vote, so there is no member-by-member tally.

Roll calls

1 vote on this bill

Showing 1 of 1 roll calls

  • Apr 1, 2025HouseOn Motion to Suspend the Rules and Pass, as AmendedFinal passagePassed, yea-nay 423–0
    Roll call 88 tally by party
    PartyYeaNayPresentNot voting
    Democrats211002
    Republicans211006
    Independents1000
    Total423008

    House roll call 88: On Motion to Suspend the Rules and Pass, as Amended. Passed.

    How each member voted (431)

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

2

Bipartisan support.

Who scored on this bill

200 points earned
  1. 1Gregory Murphy R-NC SponsorDrew cross-party cosponsors, introduced, marked up, reported, passed House, discharged, passed Senate, became law8 events+192
  2. 2Tim Moore R-NCCosponsored; cosponsored bill passed2 events+4
  3. 2Jimmy Panetta D-CACosponsored; cosponsored bill passed2 events+4
See all scorers and every scoring event

Introductions and cosponsorships count toward weekly caps and show no points.

Other bills by Gregory Murphy

History

  1. Dec 26, 2025Signed by the President. Became Public Law 119-64.
  2. Dec 18, 2025Presented to the President.
  3. Dec 11, 2025Passed the Senate by unanimous consent.
  4. Apr 1, 2025Passed the House, 423–0.
  5. Feb 21, 2025Introduced in the House by Gregory Murphy.
Show the full action history (22 actions)
  1. Dec 26, 2025Signed by President.
  2. Dec 26, 2025Became Public Law No: 119-64.
  3. Dec 18, 2025Presented to President.
  4. Dec 15, 2025Message on Senate action sent to the House.
  5. Dec 11, 2025Senate Committee on Finance discharged by Unanimous Consent.
  6. Dec 11, 2025Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  7. Dec 11, 2025Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
  8. Apr 1, 2025Considered as unfinished business. (consideration: CR H1399)
  9. Apr 1, 2025Passed/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)
  10. Apr 1, 2025On 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)
  11. Apr 1, 2025Motion to reconsider laid on the table Agreed to without objection.
  12. Apr 1, 2025Received in the Senate and Read twice and referred to the Committee on Finance.
  13. Mar 31, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  14. Mar 31, 2025Considered under suspension of the rules. (consideration: CR H1353)
  15. Mar 31, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.
  16. Mar 31, 2025At 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.
  17. Mar 27, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
  18. Mar 27, 2025Placed on the Union Calendar, Calendar No. 30.
  19. Feb 26, 2025Committee Consideration and Mark-up Session Held
  20. Feb 26, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
  21. Feb 21, 2025Introduced in House
  22. Feb 21, 2025Referred to the House Committee on Ways and Means.