| 4 | | - | AN ACT |
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| 6 | + | [Report No. 119–43] |
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| 7 | + | To amend the Internal Revenue Code of 1986 to make the postponement |
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| 8 | + | of certain deadlines by reason of disasters applicable to the limitation |
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| 9 | + | on credit or refund, and to take postponements into account for purposes |
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| 10 | + | of sending collection notices. |
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| 11 | + | IN THE HOUSE OF REPRESENTATIVES |
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| 12 | + | FEBRUARY21, 2025 |
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| 13 | + | Mr. M |
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| 14 | + | URPHY(for himself and Mr. PANETTA) introduced the following bill; |
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| 15 | + | which was referred to the Committee on Ways and Means |
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| 16 | + | M |
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| 17 | + | ARCH27, 2025 |
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| 18 | + | Additional sponsor: Mr. M |
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| 19 | + | OOREof North Carolina |
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| 20 | + | M |
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| 21 | + | ARCH27, 2025 |
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| 22 | + | Reported with an amendment, committed to the Committee of the Whole |
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| 23 | + | House on the State of the Union, and ordered to be printed |
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| 24 | + | [Strike out all after the enacting clause and insert the part printed in italic] |
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| 25 | + | [For text of introduced bill, see copy of bill as introduced on February 21, 2025] |
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| 26 | + | VerDate Sep 11 2014 22:30 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6652 E:\BILLS\H1491.RH H1491 |
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| 27 | + | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 28 | + | •HR 1491 RH |
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| 29 | + | A BILL |
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| 11 | | - | tives of the United States of America in Congress assembled, 2 2 |
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| 12 | | - | •HR 1491 EH |
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| 13 | | - | SECTION 1. SHORT TITLE. 1 |
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| 14 | | - | This Act may be cited as the ‘‘Disaster Related Ex-2 |
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| 15 | | - | tension of Deadlines Act’’. 3 |
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| 16 | | - | SEC. 2. POSTPONEMENT OF CERTAIN DEADLINES BY REA-4 |
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| 17 | | - | SON OF DISASTERS MADE APPLICABLE TO 5 |
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| 18 | | - | LIMITATION ON CREDIT OR REFUND. 6 |
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| 39 | + | tives of the United States of America in Congress assembled, 2 |
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| 40 | + | SECTION 1. SHORT TITLE. 3 |
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| 41 | + | This Act may be cited as the ‘‘Disaster Related Exten-4 |
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| 42 | + | sion of Deadlines Act’’. 5 |
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| 43 | + | SEC. 2. POSTPONEMENT OF CERTAIN DEADLINES BY REA-6 |
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| 44 | + | SON OF DISASTERS MADE APPLICABLE TO 7 |
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| 45 | + | LIMITATION ON CREDIT OR REFUND. 8 |
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| 26 | | - | PPLICATION TOLIMITATION ONCREDIT OR 11 |
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| 27 | | - | R |
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| 28 | | - | EFUND.—For purposes of section 6511(b)(2)(A), any 12 |
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| 29 | | - | period disregarded under this section with respect to the 13 |
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| 30 | | - | time prescribed for filing any return of tax shall be treated 14 |
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| 31 | | - | as an extension of time for filing such return.’’. 15 |
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| 53 | + | PPLICATION TOLIMITATION ONCREDIT ORRE-13 |
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| 54 | + | FUND.—For purposes of section 6511(b)(2)(A), any period 14 |
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| 55 | + | disregarded under this section with respect to the time pre-15 |
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| 56 | + | scribed for filing any return of tax shall be treated as an 16 |
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| 57 | + | extension of time for filing such return.’’. 17 |
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| 39 | | - | N GENERAL.—Section 6303(b) of such 20 |
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| 40 | | - | Code is amended— 21 |
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| 41 | | - | (A) by striking ‘‘Except’’ and inserting the 22 |
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| 42 | | - | following: 23 |
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| 43 | | - | ‘‘(1) I |
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| 44 | | - | N GENERAL.—Except’’, and 24 |
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| 45 | | - | (B) by adding at the end the following new 25 |
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| 46 | | - | paragraph: 26 3 |
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| 47 | | - | •HR 1491 EH |
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| 48 | | - | ‘‘(2) POSTPONEMENT BY REASON OF DISASTER , 1 |
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| 49 | | - | SIGNIFICANT FIRE, OR TERRORISTIC OR MILITARY 2 |
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| 50 | | - | ACTIONS.—For purposes of paragraph (1), the last 3 |
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| 51 | | - | date prescribed for payment of any tax shall be de-4 |
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| 52 | | - | termined after taking into account any period dis-5 |
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| 53 | | - | regarded under section 7508A.’’. 6 |
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| 65 | + | N GENERAL.—Section 6303(b) of such Code 22 |
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| 66 | + | is amended— 23 |
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| 67 | + | (A) by striking ‘‘Except’’ and inserting the 24 |
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| 68 | + | following: 25 |
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| 71 | + | •HR 1491 RH |
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| 72 | + | ‘‘(1) IN GENERAL.—Except’’, and 1 |
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| 73 | + | (B) by adding at the end the following new 2 |
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| 74 | + | paragraph: 3 |
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| 75 | + | ‘‘(2) P |
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| 76 | + | OSTPONEMENT BY REASON OF DISASTER , 4 |
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| 77 | + | SIGNIFICANT FIRE, OR TERRORISTIC OR MILITARY AC -5 |
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| 78 | + | TIONS.—For purposes of paragraph (1), the last date 6 |
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| 79 | + | prescribed for payment of any tax shall be determined 7 |
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| 80 | + | after taking into account any period disregarded 8 |
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| 81 | + | under section 7508A.’’. 9 |
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| 55 | | - | FFECTIVE DATE.—The amendments made 7 |
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| 56 | | - | by this subsection shall apply to notices issued after 8 |
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| 57 | | - | the date of the enactment of this Act. 9 |
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| 58 | | - | Passed the House of Representatives April 1, 2025. |
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| 59 | | - | Attest: |
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| 60 | | - | Clerk. 119 |
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| 83 | + | FFECTIVE DATE.—The amendments made 10 |
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| 84 | + | by this subsection shall apply to notices issued after 11 |
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| 85 | + | the date of the enactment of this Act. 12 |
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| 88 | + | ssavage on LAPJG3WLY3PROD with BILLS Union Calendar No. |
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| 90 | + | 119 |
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