Disaster Related Extension of Deadlines Act
When the IRS postpones a tax deadline after a disaster, the time allowed to claim a refund is now extended to match.
What this law changes
From a secondary sourceWhen the IRS postpones a tax deadline after a disaster, the time allowed to claim a refund is now extended to match.
This account is written from the official description of the bill. We have saved the law's official text and have not finished checking the account against it.
Transparency Score
The Transparency Score is the share of this law’s dollars that goes to what the law says it is for.
Transparency Score
Share of the text within the stated purpose:Not checked yetThe text of this law provides and authorizes no dollar amount. The score is the share of its text within the stated intent. That share is "Not checked yet": no reading of this law is approved by a person yet.
How this is counted
- Transparency Score: dollars in sections a person approved as within the stated intent, divided by total dollars in the law. Shown as a percentage. Higher means more of the money goes to what the law says it is for.
- Beside it, the same two numbers the other way round: total dollars divided by dollars within the stated intent. 1.00 means every dollar is within the stated intent. When no dollar is within the stated intent this ratio cannot be computed, and the answer says so.
- Total dollars: appropriated dollars plus authorized dollars, read from the law's text by the rules below. Dollars in a section whose reading is unclear or was not read count in the total and are shown apart as unclear.
- A law whose text provides and authorizes no dollar amount reads "No money in this law". Its score is the share of its words that are in sections within the stated intent.
- The score reads "Not checked yet" until a person approves the law's reading of which sections are within the stated intent. The dollar totals need no reading and are shown before that.
- The dollar totals read "Not checked yet" when more than 10 percent of the dollars read could not be sorted by the rules.
- Every dollar amount in our saved text of the law is read: "$1,234,567", "$5 billion", "$2.5 million". Margin notes, page marks and the table of contents are left out. Each amount is kept with the words printed around it.
- Appropriated: the sentence says "there is appropriated", "is hereby appropriated" or "out of any money in the Treasury not otherwise appropriated"; or the amount is the one an appropriations paragraph ("For ..., $X") provides under an account heading of an appropriations act.
- Authorized: the sentence says "authorized to be appropriated". An authorization lets a later law provide the money. It provides none itself.
- A list under such a sentence ("there is appropriated the following: (1) ...; (2) ..."): an amount that begins an item is counted the same way as the sentence says, unless the sentence gives a total first. Then the items are parts of that total.
- "$X for each of fiscal years 2026 through 2030" is counted as X times the number of years named (here 5). The yearly figure, the years and the product are all kept. "For each fiscal year" with no years named is counted once, and the answer says so.
- Open-ended: "such sums as may be necessary" names no amount. It is counted as an item and adds no dollars.
- Rescinded: "is hereby rescinded", "permanently cancelled", or an item of a list headed "the following funds are hereby rescinded". Shown apart. Not subtracted from the total.
- Not spending, and left out of the total: an amount after "not to exceed", "not more than", "up to", "less than", "in excess of" and like words; a fine or penalty; a limit the law raises ("the limitation is increased by $X"); a figure the law strikes from another law; and a figure inside words it writes into another law ("striking $X and inserting $Y"), unless the same sentence says the figure is authorized or appropriated.
- Counted once: an amount after "of which", after "Provided, That", or after "of the amounts made available" is a part of a total already counted. Where a paragraph ends "in all, $X", that total is counted and the amounts before it are its parts.
- An amount the rules cannot sort is "not classified". It is listed with its words and left out of the total. Nothing is guessed.
- Total dollars: appropriated dollars plus authorized dollars. The two are also shown apart.
What the law says it is for
Confirmed from the official recordThese are the law’s own words, and the words of Congress’s records, about what the law is for.
Official title
“To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund, and to take postponements into account for purposes of sending collection notices.”
The words under "An Act", Public Law 119-64, official text · Saved October 5, 2026 · Fingerprint 4f1c821a9e4a364c
Short title
“Disaster Related Extension of Deadlines Act”
The sentence that names the Act, Public Law 119-64, official text · Saved October 5, 2026 · Fingerprint 4f1c821a9e4a364c
Congress's summary · Congressional Research Service
“Disaster Related Extension of Deadlines Act 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).”
The quote stops here. The source has the full text.
Summary of the version: Public Law, Congressional Research Service summary: Public Law · Saved October 6, 2026 · Fingerprint 6feed08e34b53a7f
Committee report, purpose · House committee
“H.R. 1491 was introduced on February 21, 2025, and was referred to the Committee on Ways and Means. Committee Hearings On February 11, 2025, the Committee on Ways and Means held a hearing titled, ``IRS Return on Investment and the Need for Modernization.''\3\ --------------------------------------------------------------------------- \3\Id. ---------------------------------------------------------------------------”
"Background", House Report 119-43: DISASTER RELATED EXTENSION OF DEADLINES ACT · Saved October 6, 2026 · Fingerprint 2195ad6b3c08fbd5
The law has no findings or purpose section.
Dollars in this law
Confirmed from the official recordThe text of this law provides and authorizes no dollar amount.
Source: Public Law 119-64, official text · Saved October 5, 2026 · Fingerprint 4f1c821a9e4a364c
Other measures
Each measure has its own status. None is added into the score.
- Dollars in sections added along the way
- No money in this law
- Member-requested dollars as a share of appropriated dollars
- $0Confirmed from the official record
House Report 119-43: DISASTER RELATED EXTENSION OF DEADLINES ACT says the bill carries none. The sentence is quoted.
- Open-ended amounts (“such sums as may be necessary”)
- 0 passagesConfirmed from the official record
- Other bills whose text this law contains
- 1 billConfirmed from the official record
- How the House passed it
- Recorded vote: 423 Yes, 0 No, 0 Present, 8 Did not vote, April 1, 2025Confirmed from the official record
- How the Senate passed it
- Unanimous consent, December 11, 2025Confirmed from the official record
- Committee report saved
- 1 reportConfirmed from the official record
- Hearing saved
- None in the official recordConfirmed from the official record
The bill's official record names no hearing.
A voice vote or unanimous consent leaves no record of how each member voted.
How these are counted
- Added along the way, sections: sections of the final law marked "added later", divided by the sections compared.
- Added along the way, words: words in those sections, divided by the words in the sections compared.
- Each text is read as a list of words. A run is 5 words in a row. For each section of the final law we count the share of its runs that appear anywhere in the first published text of the bill. 90 percent or more: in the first text. From 20 to 90 percent: changed. Under 20 percent: added later. A section with fewer than 20 words is not compared.
- Sections outside the stated intent: sections a person approved as outside the stated intent, divided by the sections read. The same count is given in words.
- Member-requested spending: the number of items in the lists Congress printed for the law, and the sum of their dollar amounts.
- A part that is not checked yet is shown as "Not checked yet". It is never counted as zero. No single blended number is given.
Added along the way
Confirmed from the official record0 of the 1 section compared are added after the first published text of the bill. None is changed. 1 is in the first text. 1 heading or short section is too short to compare.
A section counts as added later when under 20 percent of its wording appears in the first published text.
The first published text (Introduced in House, February 21, 2025): H.R. 1491, Introduced in House · Saved October 7, 2026 · Fingerprint bc9e39f2fa86eb4a
Published texts of this bill, in order: Introduced in House (February 21, 2025), Reported in House (March 27, 2025), Engrossed in House (April 1, 2025), Referred in Senate (April 1, 2025), Enrolled Bill.
Sections added later
No section compared is added later.
Amendments adopted
The record lists no adopted amendment to this bill.
Other bills whose text this law contains
The Congressional Research Service, a part of the Library of Congress, marks 1 other bill with the words “Public law contains the text”. That means this law includes text from that bill. This page does not compare its text with the law.
- S. 1438 Disaster Related Extension of Deadlines Act
Member-requested spending
Confirmed from the official recordA committee report on this bill says the bill, as the committee reported it, carries no spending item requested by a member.
“With respect to clause 9 of rule XXI of the Rules of the House of Representatives, the Committee has carefully reviewed the provisions of the bill, and states that the provisions of the bill do not contain any congressional earmarks, limited tax benefits, or limited tariff benefits within the meaning of the rule.”
House Report 119-43: DISASTER RELATED EXTENSION OF DEADLINES ACT · Saved October 6, 2026 · Fingerprint 2195ad6b3c08fbd5
Sections outside the stated intent
Not checked yetA person reviews each reading before it appears here.
On the record
On the record: Not started.
Press releases by members of Congress
From a secondary sourceThese are press releases from members' official websites that name this law. We save a copy of each one.
2 press releases
-
Murphy Legislation Passes House to Help Natural Disaster Victims with Tax Filing
“Washington, D.C. — Congressman Greg Murphy, M.D., applauds the passage of his bipartisan legislation, the Disaster Related Extension of Deadlines Act (H.R. 1491), in the U.S. House of Representatives. This bill enacts much-needed reforms to ensure disaster victims are eligible for tax refunds and credits for three years after a postponed filing deadline.”
-
Murphy Bill to Improve Tax Filing for Disaster Victims Passes Ways and Means Committee
“Washington, D.C. — Congressman Greg Murphy, M.D. applauds the passage of his legislation, H.R. 1491, the Disaster Related Extension of Deadlines Act by the House Ways and Means Committee with bipartisan support. This bill enacts much-needed reforms to ensure disaster victims are eligible for tax refunds and credits for three years after a postponed filed deadline.”
Read from 539 of 539 members' sites, releases since January 3, 2025, through October 7, 2026.
Press releases by organizations
No saved press release from these organizations names this law.
Read from 510 of 510 organizations' sites, releases since January 3, 2025, through October 7, 2026.
What it touches
Kind of law: New or changed rules. Budget effect: Changes money the government collects.
Government
- Revenue and taxation
- Emergencies, defense and external affairs
The economy
- Taxes
Daily life
- Disaster recovery
- Household budget
Agencies it funds or directs
Dollar amounts:Not checked yetHow it passed
The House passed it 423 to 0 on April 1, 2025, with 8 members who did not vote.
The Senate passed it without objection on December 11, 2025. No individual votes are recorded.
The question on the official record: House, “On Motion to Suspend the Rules and Pass, as Amended”.
| Chamber and party | Yes | No | Present | Did not vote |
|---|---|---|---|---|
| House Republicans | 212 | 0 | 0 | 6 |
| House Democrats | 211 | 0 | 0 | 2 |
How each member votes
The Senate passed this law without objection, so only House members have a recorded vote.
Pick a state to see how its members vote on this law, or show all states. Enter a ZIP code to see your own officials first.
Lobbying reports that name this bill
Confirmed from the official record2 saved lobbying reports name H.R. 1491. The amount is what the report gives for the whole quarter: everything the registrant did for that client, all issues together. A linked name opens that organization’s page on this site.
| Registrant | Client | Amount for the whole quarter | Quarter | Report |
|---|---|---|---|---|
| NATIONAL ASSOCIATION OF REALTORS | NATIONAL ASSOCIATION OF REALTORS | $14,580,000.00reported as expenses | April to June 2026 | Open the report |
| AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS | AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS | $1,550,000.00reported as expenses | April to June 2026 | Open the report |
See the lobbying page for H.R. 1491
Senate Office of Public Records cannot vouch for the data or analyses derived from these data after the data have been retrieved from LDA.gov.
Lobbying Disclosure Act reports, LDA.gov. This copy was read October 7, 2026 at 4:39 PM Eastern.
Where this comes from
We saved our own copy of each official vote file listed here before writing this page. A code beside a file is its fingerprint, a short code that changes if the file's contents change.