The Disaster Related Extension of Deadlines Act

A bill was introduced on April 10, 2025, to amend the Internal Revenue Code of 1986.

• The bill aims to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund.
• The postponements will also be taken into account for purposes of sending collection notices.

Section 1: Short Title

This Act may be cited as the ‘‘Disaster Related Extension of Deadlines Act’’.

SECTION 2. POSTPONEMENT OF CERTAIN DEADLINES BY REASON OF DISASTERS MADE APPLICABLE TO LIMITATION ON CREDIT OR REFUND

(a) EXTENSION OF TIME FOR FILING RETURN.

• Section 7508A of the Internal Revenue Code of 1986 is amended by adding a new subsection.
• The amendment applies to claims filed after the date of enactment of this Act.

(2) EFFECTIVE DATE.

The amendment made by this subsection shall apply to notices issued after the date of the enactment of this Act.

POSTPONEMENT BY REASON OF DISASTER, SIGNIFICANT FIRE, OR TERRORISTIC OR MILITARY ACTIONS

(b) (1) IN GENERAL.

• Section 6303(b) of the Internal Revenue Code of 1986 is amended to include a new paragraph.
• The amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act.

(2) EFFECTIVE DATE.

The amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act.