[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1438 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 1438

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.


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                   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

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                                 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.

    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.
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