Bill > HR1491

This bill amends the Internal Revenue Code to provide additional flexibility for taxpayers affected by disasters by modifying two key tax procedures. First, the bill ensures that any period of time disregarded due to a disaster (such as an extension granted for filing tax returns) will be treated as an extension for the purpose of claiming tax credits or refunds, which helps taxpayers who might otherwise be prevented from seeking refunds due to standard time limitations. Second, the bill modifies collection notice procedures to account for disaster-related postponements, meaning that the Internal Revenue Service (IRS) must consider any disaster-related extensions when calculating the final date for tax payments and sending collection notices. These changes are designed to provide relief to taxpayers who are facing challenges in meeting tax deadlines due to disasters, significant fires, terrorist actions, or military actions, by giving them more time to file returns, claim refunds, and respond to tax obligations without penalty. The amendments will apply to claims and notices filed or issued after the date of the bill's enactment.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/1491/all-info