H.R. 1491Disaster Related Extension of Deadlines Act

1 recorded actionWhat the measure does Read on Congress.gov

Sponsor: Gregory F. Murphy [R-NC-03]
Cosponsors: 2 · 1 Democrat · 1 Republican
Policy area: Taxation
Committees: Ways and Means Committee, Finance Committee
Latest action: Dec 26, 2025 · Became Public Law No: 119-64.

IntroducedFeb 21, 2025
Passed the HouseApr 1, 2025
Passed the SenateDec 11, 2025
Sent to the PresidentDec 18, 2025
Became lawDec 26, 2025

What the measure doesCRS summary

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.

Written by the nonpartisan Congressional Research Service, describing H.R. 1491 as public Law on Dec 26, 2025. It is not the text of the measure; a later amendment may have changed what it does.

How every member votedHouse roll call 88

House Apr 1, 2025

On Motion to Suspend the Rules and Pass, as Amended

Disaster Related Extension of Deadlines Act

Passed · Two-thirds required

423 Yea 0 Nay 8 not voting

Crossed both parties No voting member broke with their own party.

Open the official roll call

How the chamber split

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DemocratsIndependentsRepublicansFilled: YeaRing: NayGrey: not voting or present

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All members431 members

Democratic213 members

Independent1 member

Republican217 members

marks half of the votes cast. A party’s majority is the side most of its voting members took.

Cosponsors2 · 1 Democrat · 1 Republican

Signing on is not a vote: a member can cosponsor H.R. 1491 and vote against it. 1 signed when it was filed.

DJimmy Panetta [D-CA-19]Original2026 profile

RTim Moore [R-NC-14]Joined Mar 3, 20252026 profile

Loading the public record

H.R. 1491Disaster Related Extension of Deadlines Act

What the measure doesCRS summary

How every member votedHouse roll call 88

On Motion to Suspend the Rules and Pass, as Amended

How the chamber split

Cosponsors2 · 1 Democrat · 1 Republican

H.R. 1491Disaster Related Extension of Deadlines Act

What the measure doesCRS summary

How every member votedHouse roll call 88

On Motion to Suspend the Rules and Pass, as Amended

How the chamber split

Cosponsors2 · 1 Democrat · 1 Republican

Who lobbied on H.R. 14915 organizations

Who lobbied on H.R. 14915 organizations