S. 1438In committeeJobs & the economy
Senate bill would extend disaster tax relief to refund claims and IRS notices
Data as of July 11, 2026
S 1438 closes a gap that lets IRS deny refunds to disaster victims who used an official filing extension.50-second read · 4 questions answered below
Decoded
What does this do?
S 1438 makes two changes to how the IRS applies disaster-related filing extensions. It requires that extensions granted because of a federally declared disaster, significant fire, or terrorist or military action also count toward the deadline for claiming a tax refund or credit. It also requires the IRS to account for any disaster extension before sending collection notices or demand letters.
Who does it affect?
The bill affects taxpayers in areas covered by federally declared disasters, significant fires, or terrorist or military actions. This includes homeowners, renters, and small business owners who received an IRS disaster filing extension.
Why does it matter?
Under current law, a gap between the disaster extension rules and the refund deadline rules can cause some disaster victims to lose their right to claim money back from the IRS. Collection notices sent on the original deadline schedule can also create confusion or pressure for taxpayers who are still within their extended period.
Where does it stand?
- Introduced
- Senate committee — You are here
- Senate vote
- House
- President's desk
Right now: a Senate committee is reviewing it. If the House changes it, it goes back to the Senate before reaching the President.
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Official title
Disaster Related Extension of Deadlines Act
- Introduced:
- April 10, 2025
- Latest action:
- April 10, 2025
Read twice and referred to the Committee on Finance.
Read the official bill on Congress.govMake the call
Three steps: where you stand, your script, the call.