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Disaster Related Extension of Deadlines Act
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vs 5,674 other S bills in the 119th — cohort avg 32d
Disaster Related Extension of Deadlines Act This bill 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 bill 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 (lookback period). The postponement of the federal tax return deadline is not an extension for purposes of the lookback period. (Thus, certain tax payments made before the federal tax return is filed may be excluded from the lookback period.) Under the bill, 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. 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 bill 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.
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Filing registrants (1)
2025 · fourth_quarter · Taxation/Internal Revenue Code
H.R.1255 Investing in Our Communities Act. Work to restore the tax-exempt status of advance refundingfor municipal bondsso stateand local governments can more efficiently investin projectsthroughout their communities. S.857/H.R.1871 Water Conservation Rebate Tax Parity Act. Work to clarify that water conservation rebates from water utilities for conservation and runoff management improvements should not be subject to federal tax. Filing Relief for Natural Disasters Act (H.R.517/S.132) support legislation that would aid individuals that have dealt with natural disasters like fire. Review and support the Disaster Related Extension of Deadlines Act (H.R.1491/S. 1438). Advancing Water Reuse Act (H.R.2940) support this legislation that would establish a tax credit for industrial water reuse. Engage in support of H.R.4181 the Wildfire Infrastructure and Landowner Tax Relief (WILTR) Act Engage and support efforts related to H.R.1105 the Disaster Resiliency and Coverage Act
Read twice and referred to the Committee on Finance.
Introduced in Senate
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Sources: Congress.gov
Client expense: $115,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · third_quarter · Taxation/Internal Revenue Code
H.R.1255 Investing in Our Communities Act. Work to restore the tax-exempt status of advance refundingfor municipal bondsso stateand local governments can more efficiently investin projectsthroughout their communities. S.857/H.R.1871 Water Conservation Rebate Tax Parity Act. Work to clarify that water conservation rebates from water utilities for conservation and runoff management improvements should not be subject to federal tax. Filing Relief for Natural Disasters Act (H.R.517/S.132) support legislation that would aid individuals that have dealt with natural disasters like fire. Review and support the Disaster Related Extension of Deadlines Act (H.R.1491/S. 1438). Advancing Water Reuse Act (H.R.2940) support this legislation that would establish a tax credit for industrial water reuse. Engage in support of H.R.4181 the Wildfire Infrastructure and Landowner Tax Relief (WILTR) Act Engage and support efforts related to H.R.1105 the Disaster Resiliency and Coverage Act
Client expense: $115,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · second_quarter · Taxation/Internal Revenue Code
H.R.1255 Investing in Our Communities Act. Work to restore the tax-exempt status of advance refundingfor municipal bondsso stateand local governments can more efficiently investin projectsthroughout their communities. S.857/H.R.1871 Water Conservation Rebate Tax Parity Act. Work to clarify that water conservation rebates from water utilities for conservation and runoff management improvements should not be subject to federal tax. Filing Relief for Natural Disasters Act (H.R.517/S.132) support legislation that would aid individuals that have dealt with natural disasters like fire. Review and support the Disaster Related Extension of Deadlines Act (H.R.1491/S. 1438). Advancing Water Reuse Act (H.R.2940) support this legislation that would establish a tax credit for industrial water reuse.
Client expense: $115,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of