The record

LegislationLegislation· Dec 2025
HR 1491 Signed into law

Sponsored by Gregory F. Murphy (R)

Disaster Related Extension of Deadlines Act

Lets taxpayers count disaster-delayed tax deadlines toward refund limits.

Tradeoff

Expands who can recover taxes withheld before filing when a federally declared disaster postpones the deadline. No fiscal cost identified.

What's in it

See official bill text

Reduces federal revenues by an insignificant amount over 2025-2035 and costs less than $500,000 to implement over 2025-2030.

The $500,000 is just the federal cost to administer the rule changes; the bill's actual impact is that disaster-affected taxpayers can file for tax credits and refunds during extended deadlines rather than losing those claims due to statute-of-limitations expirations.

H.R. 1491, Disaster Related Extension of Deadlines Act · Mar 2025

The House passed this 423-0 on April 1, 2025. The Senate passed it by on December 11, 2025, and it was signed into law on December 26, 2025.

  1. House

    Introduced

    (Feb 21, 2025)

  2. House

    Committee on Ways and Means(Feb 21, 2025)

  3. House

    The Committee on Ways and Means voted to send it to the floor

    Reported 44 - 0(Feb 26, 2025)

    Committee report H. Rept. 119-43.

  4. Senate

    Received from the House

    on Finance(Apr 1, 2025)

  5. House

    On Motion to and Pass, as Amended

    Passed(Roll #88 · Apr 1, 2025)

    423 yeanay 0

  6. Senate

    Passage of the bill

    Passed by (Dec 11, 2025)

    No individual votes were recorded.

  7. Senate

    Taken away from the Committee on Finance

    Discharged(Dec 11, 2025)

  8. House

    Sent to the President

    (Dec 18, 2025)

  9. White House · Signature

    Signed

    Donald Trump (R)

  10. Enacted

    Became law(Dec 26, 2025)

Final passage· Apr 1, 2025· 119th Congress · 2025–2027