Senate bill would extend disaster tax relief to refund claims and IRS notices
In committeeS. 1438Latest action
Sponsor: Raphael G. Warnock · Senator · GA
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Official title: Disaster Related Extension of Deadlines Act
119th Congress
Topics: Jobs & the economy
Introduced:
Read the official bill on Congress.govIn plain words
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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
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.
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Where does it stand?
- IntroducedApr 10, 2025
- Senate committeeYou are here · Apr 10, 2025
- Senate vote
- House
- The 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.
Latest action: — Read twice and referred to the Committee on Finance.