H.R. 1491 · 119th Congress · House

Disaster Related Extension of Deadlines Act

Signed into LawEconomy

Introduced 2025-02-21 · Sponsored by Rep. Murphy, Gregory F. [R-NC-3] (R-NC) · Last updated 2026-03-31

Last action (2025-12-26): Became Public Law No: 119-64.

Summary

Closes a gap that could cost disaster victims their tax refunds. When the IRS pushes back filing deadlines after a disaster, that postponement wasn’t counting toward the three-year window you have to claim a refund. So someone who filed late because of a hurricane could technically lose their refund on a technicality. This law fixes that by treating disaster postponements as real deadline extensions for refund purposes. It also extends the IRS’s own notice deadlines in the same way.

Congress.gov — H.R. 1491

The Good

Ensures disaster victims receive full tax refunds

When the IRS postpones filing deadlines for disaster victims, the extension could previously push taxpayers past the refund claim window. This bill treats disaster postponements as filing extensions for refund purposes, ensuring victims are not penalized.

Congress.gov — H.R. 1491

The Bad

Narrow technical fix that addresses a rare edge case

The refund window issue affects a small number of taxpayers in specific timing circumstances. Some argue legislative attention on rare edge cases diverts from larger tax administration reform needs.

Congress.gov — H.R. 1491

Vote Record

House, 2025-04-01

Bipartisan

Passage (House)

423 Yea0 Nay0 NV

Republicans

212Y / 0N / 6NV

Democrats

211Y / 0N / 2NV

Passed Congress.gov — House Roll Call #88

House vote by state

Hover over a state to see its delegation

Republican majority Yea

Democrat majority Yea

Bipartisan split

No vote data

All Sources

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Congress.gov — H.R. 1491