Disaster Related Extension of Deadlines Act
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2025-09-09 — Federal Disaster Tax Relief Act of 2025: cross-connection with federal-disaster-tax-relief-act-2025: Parallel legislative track on extending deadlines and relief for disaster-affected taxpayers. (novelty: 2)
- 2025-12-26 — Disaster Related Extension of Deadlines Act: Enacted as P.L. 119-64 (HR1491, 119th Cong.); requires IRS to treat federally declared disaster deadline postponements as extensions for purposes of the three-year refund lookback period and the timing of IRS notices and demands, benefiting taxpayers in disaster zones seeking refunds and reducing IRS collection-timing conflicts. (novelty: 2)