HR 1491 · Signed into Law · 12-26-25
Disaster Related Extension of Deadlines Act
What does the Disaster Related Extension of Deadlines Act do?
HR 1491 is a House bill sponsored by Rep. Gregory F. Murphy (R-NC). When the IRS postpones tax deadlines because of a disaster, this makes that extra time also count toward the deadline for claiming a tax refund, and requires collection notices to reflect the postponement. Counts IRS disaster-related deadline postponements toward the refund-claim limitation period and in collection notices.
Did HR 1491 pass? Where it stands
As of July 17, 2026, HR 1491 has been signed into law.
Status: Signed into Law
Latest vote: House Passed 423–0 on April 1, 2025
Outlook: Enacted
Key provisions
- Disaster Deadline Postponements
- Disaster postponement periods count toward the refund-claim window
- Collection notices must reflect disaster postponements
- Applies to claims filed and notices issued after enactment
Last updated June 15, 2026