Congress·In Committee·S. 1438

Disaster Related Extension of Deadlines Act

Tax Deadline Extensions for Disaster Victims

Apr 10, 2025·View on Congress.gov·Read full text

Next up: A senate committeeNo action in 15 months

This bill was recently introduced in the Senate and is currently being reviewed by the Committee on Finance. It is still in the early stages of the lawmaking process and has no upcoming votes scheduled. The bill is considered active as it moves through the committee.

Legislative Progress

Senate

House

President

Law

Could go either way

This bill has bipartisan support from two prominent senators and addresses a common-sense issue for disaster victims, but it is still in the early committee stage.

Key Points

This bill changes tax rules to help people living in disaster areas. It ensures that when the IRS pushes back tax deadlines because of a disaster, those extensions also count toward the time limits for claiming tax refunds.
It stops the IRS from sending out collection notices too early during a disaster. The government would have to wait until the disaster-related extension period ends before demanding payment.
This matters because people dealing with fires, floods, or other emergencies often lose access to their records. Currently, they might miss out on a refund or get aggressive collection letters while they are still recovering.
The bill applies to disasters, major fires, and military or terrorist actions. If passed, these new rules would start affecting refund claims and collection notices immediately.

Impact Analysis

Govbase has not yet run an impact analysis on this legislation.

Milestones

2 milestones2 actions

Apr 10, 2025Senate

Read twice and referred to the Committee on Finance.

Sent to a congressional committee for expert review. The committee decides whether this bill moves forward.

Apr 10, 2025

Introduced in Senate

The bill was officially filed and given a number. It now enters the legislative queue.

No votes or news coverage recorded for this bill yet.

Source Information

Document Type

Congressional Bill

Official Title

Disaster Related Extension of Deadlines Act

Bill NumberS 1438

Congress119th Congress

ChamberSenate

Latest ActionRead twice and referred to the Committee on Finance.

Data Sources

Congress.gov

Official legislative information

Read Full Bill Text

Sponsor

Cosponsors

(1)

R: 1

Analysis generated by AI. Always verify with official sources.