H.R. 1491 · 119th Congress · Taxation
Disaster Related Extension of Deadlines Act
How the House voted
Yea from the left, nay from the right, each side by party
House · Apr 1, 2025
Roll call ↗423
0
Passed the House.
Law 308 days after it was introduced
Public Law 119-64. Each step dated from the congress.gov record
- IntroducedFeb 21, 2025
- CommitteeMar 27, 2025
- Passed HouseApr 1, 2025
- Passed SenateDec 11, 2025
- Became lawDec 26, 2025
On the record
- Cosponsors
- 2
- 1 Democrat, 1 Republican
- Committees
- Senate Committee on FinanceHouse Committee on Ways and Means
- Lobbying
- At least 5
- organizations named it2025 Q1 to 2026 Q3
What it does
This bill changes how federal tax deadlines interact with disaster relief.
How each member voted
The House roll call, passed the House, April 1, 2025
Yea unless marked
D · House · NC-12
R · House · AL-4
D · House · CA-33
R · House · MO-4
R · House · GA-12
This bill changes how federal tax deadlines interact with disaster relief. It amends section 7508A of the Internal Revenue Code so that any period the IRS disregards because of a disaster is treated as an extension of time for filing a return when applying the limitation on credit or refund under section 6511(b)(2)(A). It also amends section 6303(b) so the last date prescribed for payment on a collection notice is determined after taking into account any disaster postponement under section 7508A. The refund change applies to claims filed after enactment. The collection change applies to notices issued after enactment.
Each stop is a step the bill’s own record states, with the date it happened. A ring is a step not yet taken. A bill becomes law when the President signs it or Congress overrides a veto.
At least 5 organizations named this measure in a lobbying filing. A floor, not a total: they were counted by the client name on 24 quarterly reports filed by 5 organizations lobbying for themselves in 2025 Q1, 2025 Q2, 2025 Q3, 2025 Q4, 2026 Q1, 2026 Q2 and 2026 Q3. An organization that lobbied this measure without naming it is not counted here.
The filings record that lobbying was reported on the measure. The form has no per-bill dollar figure and no field for a position, so nothing here says how much was spent or which side an organization took.
The organizations named: AICPA Association of International Certified Professional Accountants; National Association of Realtors; Association of California Water Agencies; National Taxpayers Union; Kpmg LLP. Listed as filed. They are every client name on the filings counted here.
From the LD-2 quarterly lobbying filings published at lda.gov by the Senate Office of Public Records. Read for 2025 Q1, 2025 Q2, 2025 Q3, 2025 Q4, 2026 Q1, 2026 Q2 and 2026 Q3. Our copy holds 24 fewer filings for 2025 Q1, 39 fewer filings for 2025 Q2, 42 fewer filings for 2025 Q3, 33 fewer filings for 2025 Q4, 28 fewer filings for 2026 Q1, 48 fewer filings for 2026 Q2 and 218 fewer filings for 2026 Q3 than the Senate's register counts, so those quarters are the filings we could read rather than every one filed. 2026 Q4 is still inside its filing window, so that quarter is only the filings posted so far.
Congress.gov bill status and cosponsor records; the House Clerk and Senate roll calls; lobbying reports filed under the Lobbying Disclosure Act (lda.gov); the plain summary and provisions are read from the bill text, each with its section.