Bill · S. 1438· Senate(119-S-1438)
Disaster Related Extension of Deadlines Act
- Introduced
- 4/10/2025
- Last activity
- 4/10/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Raphael Warnock
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill, known as the "Disaster Related Extension of Deadlines Act," aims to amend the Internal Revenue Code of 1986. It seeks to apply the postponement of certain deadlines caused by disasters to the limitations on credits or refunds. Additionally, it requires that these postponements be considered when determining the last date prescribed for the payment of taxes for the purpose of sending collection notices. The changes involve updating how time is treated for filing returns and how collection notices are handled.
Yes· 3 of 7
Does this improve help for people hit by a disaster?+5
Provides administrative relief for taxpayers facing deadlines due to disasters or significant fires.
Would households on low incomes be better off under this?+3
Offers protection against tax collection actions during and after disaster periods.
Would middle-income households be better off under this?+3
Provides administrative relief for tax filings and refunds following major disasters.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Extension of Time for Filing Returns: This provision would treat any period disregarded due to a disaster as an extension of time for filing a return, which impacts the limitation on credit or refund under section s 6511(b)(2)(A) (Section 2(a)).
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Consideration of Postponements in Collection Notices: When the government sends collection notices, the last date prescribed for payment will now take into account any period disregarded due to a disaster, significant fire, or terroristic or military actions (Section 2(b)).
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Business Owners+3Good For Farmers+3Good For Low Income Households+3Good For Middle Class Households+3Good For Rural Residents+3
- Environment Energy And Infrastructure
- Improves Disaster Relief And F E M A+5
- Governance And Ideology
- Improves Due Process+3
- 4/10/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Thomas TillisRepublican · North Carolina