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Disaster Related Extension of Deadlines Act

Public Law 119-64 · H.R. 1491 · 119th Congress · began in the House

Signed by Donald Trump (R) on Dec 26, 2025 · Taxation

Sponsor: Rep. Gregory Murphy (R-NC-3)

Cosponsors (2): Rep. Jimmy Panetta,

Passage votesYeaNay

  • HouseRecorded vote: 423 yea, 0 nay423–0
  • SenateUnanimous consent
Data notes

The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.

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Summary

The Congressional Research Service’s plain-language summary of what the law does.

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.

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.

Who voted for it

Every House member of the 119th Congress on the ideology compass. Highlighted: the 423 who voted yea on final passage. Faded: everyone else, including those who voted nay, did not vote, or had not yet taken office.

423 yea0 nay8 present or did not vote

ProEstablishmentAnti
Economic left–right
More liberalMore conservative

Democrats who voted yea(211)

Republicans who voted yea(212)

Data notes

The House’s recorded vote on the final version of the law (roll call 87 in Voteview), matched to the vote the record cites and checked against its totals. Positions are each member’s DW-NOMINATE score for that Congress, as on the Ideology page; left to right is more liberal to more conservative. Paired and announced yea votes count as yea. Lists follow the compass, most liberal first. A name links to a profile only for members of the current Congress. A law passed by voice vote or unanimous consent has no member list, and neither does a vote Voteview has not yet recorded.

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Committees

The committees the bill was sent to, and what each did with it.

Data notes

A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.

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Related bills

1 bill the Library of Congress relates to this one.

  • S. 1438Identical billPublic law contains the text

    Disaster Related Extension of Deadlines Act

Data notes

Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.

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Timeline

From introduction to signing, newest first: the committees, the floor and the president. 20 actions.

  1. Dec 26, 2025Became lawBecame law · Became Public Law No: 119-64.
  2. Became lawBecame law · Signed by President.
  3. Dec 18, 2025FloorFloor · Presented to President.
  4. Dec 15, 2025FloorFloor · Message on Senate action sent to the House.
  5. Dec 11, 2025FloorFloor · Passed Senate without amendment by Unanimous Consent.
  6. CommitteeCommittee · Senate Committee on Finance discharged by Unanimous Consent.
  7. Apr 1, 2025FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
  8. FloorFloor · 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).House roll call 88
  9. FloorFloor · Considered as unfinished business.
  10. CommitteeCommittee · Received in the Senate and Read twice and referred to the Committee on Finance.
  11. Mar 31, 2025FloorFloor · 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.
  12. FloorFloor · DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.
  13. FloorFloor · Considered under suspension of the rules.
  14. FloorFloor · Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  15. Mar 27, 2025CalendarCalendar · Placed on the Union Calendar, Calendar No. 30.
  16. CommitteeCommittee · Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
  17. Feb 26, 2025CommitteeCommittee · Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
  18. CommitteeCommittee · Committee Consideration and Mark-up Session Held
  19. Feb 21, 2025CommitteeCommittee · Referred to the House Committee on Ways and Means.
  20. IntroducedIntroduced · Introduced in House
Data notes

Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.

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Amendments

No amendments to this bill are on record.

Data notes

Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.

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Official record

The bill’s full text is on Congress.gov. Data through Oct 7, 2026.