HR1491
Signed into law
Disaster Related Extension of Deadlines Act
- Federal
- House
- Introduced Feb 21, 2025
- Session 119
Bill Text
Version ENRThis Act may be cited as the Disaster Related Extension of Deadlines Act.
Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
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.
The amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act.
Section 6303(b) of such Code is amended—
by striking Except and inserting the following:
Except
by adding at the end the following new paragraph:
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.
The amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act.
Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
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.
The amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act.
Section 6303(b) of such Code is amended—
by striking Except and inserting the following:
Except
by adding at the end the following new paragraph:
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.
The amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act.
Legislative Timeline
28 actions-
Signed by President.
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Signed by President.
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Became Public Law No: 119-64.
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Became Public Law No: 119-64.
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Presented to President.
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Presented to President.
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Message on Senate action sent to the House.
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Senate Committee on Finance discharged by Unanimous Consent.
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Senate Committee on Finance discharged by Unanimous Consent.
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Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
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Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)
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Considered as unfinished business. (consideration: CR H1399)
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Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353)
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On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 423 - 0 (Roll no. 88). (text: 03/31/2025 CR H1353)
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Motion to reconsider laid on the table Agreed to without objection.
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Received in the Senate and Read twice and referred to the Committee on Finance.
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Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
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Considered under suspension of the rules. (consideration: CR H1353)
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DEBATE - The House proceeded with forty minutes of debate on H.R. 1491.
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At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
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Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
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Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-43.
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Placed on the Union Calendar, Calendar No. 30.
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Committee Consideration and Mark-up Session Held
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Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
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Introduced in House
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Introduced in House
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Referred to the House Committee on Ways and Means.