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S. 1438119th CongressIn committeeLatest action Apr 10, 2025Decoded by AI · checked against the record
Official title: Disaster Related Extension of Deadlines Act
Introduced:
Read the official bill on Congress.govThe plain-language version leads. The official text is always the reference.
S 1438 closes a gap that lets IRS deny refunds to disaster victims who used an official filing extension.
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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.
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.
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.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
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.