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H.R. 1491 · House bill · 119th Congress
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.
This Act may be cited as the “Disaster Related Extension of Deadlines Act”.
(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.