[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1491 Enrolled Bill (ENR)]

        H.R.1491

                     One Hundred Nineteenth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

           Begun and held at the City of Washington on Friday,
         the third day of January, two thousand and twenty-five


                                 An Act


 
 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
    This Act may be cited as the ``Disaster Related Extension of 
Deadlines Act''.
SEC. 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.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.