Disaster Related Extension of Deadlines Act

3/24/2025, 4:05 PM

Summary of Bill HR 1491

Bill 119 hr 1491, also known as the Disaster Tax Relief Act of 2021, aims to amend the Internal Revenue Code of 1986 in order to make certain deadline postponements applicable to the limitation on credit or refund. This bill also seeks to take into account any postponements due to disasters when sending collection notices.

The main purpose of this legislation is to provide relief to taxpayers who may have been affected by natural disasters or other emergencies that have caused delays in meeting tax deadlines. By allowing for these postponements and taking them into consideration when sending collection notices, the bill aims to alleviate some of the financial burden on individuals and businesses who may be struggling to meet their tax obligations due to unforeseen circumstances.

Overall, the Disaster Tax Relief Act of 2021 seeks to provide flexibility and support to taxpayers during times of crisis, ensuring that they are not unduly penalized for circumstances beyond their control.

Current Status of Bill HR 1491

Bill HR 1491 is currently in the status of Bill Introduced since February 21, 2025. Bill HR 1491 was introduced during Congress 119 and was introduced to the House on February 21, 2025.  Bill HR 1491's most recent activity was Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0. as of February 26, 2025

Bipartisan Support of Bill HR 1491

Total Number of Sponsors
7
Democrat Sponsors
0
Republican Sponsors
7
Unaffiliated Sponsors
0
Total Number of Cosponsors
3
Democrat Cosponsors
2
Republican Cosponsors
1
Unaffiliated Cosponsors
0

Policy Area and Potential Impact of Bill HR 1491

Primary Policy Focus

Taxation

Alternate Title(s) of Bill HR 1491

To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund, and to take postponements into account for purposes of sending collection notices.To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund, and to take postponements into account for purposes of sending collection notices.
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