Legislative Oversight

Stable identifiers

{
  "congress": 119,
  "bill_type": "hr",
  "bill_number": 1491,
  "sponsor_bioguide_id": null
}

Canonical URL: https://www.congress.gov/bill/119th-congress/house-bill/1491

Official text excerpt

Public Law 119–64: 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. 
 Public Law 64 
 Public Law 119–64 139 Stat. 1984 
 2025-12-26 
 2025-12-26 
 United States Government Publishing Office National Archives and Records Administration Office of the Federal Register text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. 
 GPO Locator to USLM Converter 4.15.31;Stage2.20250702 2026-01-12 
 119 public 
 
 PUBLIC LAW 119–64—DEC. 26, 2025 
 139 STAT. 1984 
 Public Law 119–64 
 119th Congress 
 
 
 
 An Act 
 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. Dec. 26, 2025 [ H.R. 1491 ] 
 
   Be it enacted by the Senate and House of Representa­tives of the United States of America in Congress assembled, Disaster Related Extension of Deadlines Act. 
 SECTION 1. 26 USC 1 note . SHORT TITLE.   This Act may be cited as the “ Disaster Related Extension of Deadlines Act ”. 
 SEC. 2. POSTPONEMENT OF CERTAIN DEADLINES BY REASON OF DISASTERS MADE APPLICABLE TO LIMITATION ON CREDIT OR REFUND. (a) Extension of Time for Filing Return .— (1) In general .— Section 7508A of the Internal Revenue Code of 1986 26 USC 7508A . is amended by adding at the end the following new subsection: “(f) Application to Limitation on Credit or Refund .— For purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed for filing any return of tax shall be treated as an extension of time for filing such return.” 
 . 
 (2) 26 USC 7508A note . Effective date .— The amendment made by…

Raw official payload (JSONB)

{
  "url": "https://api.congress.gov/v3/bill/119/hr/1491?format=json",
  "type": "HR",
  "title": "Disaster Related Extension of Deadlines Act",
  "number": "1491",
  "congress": 119,
  "updateDate": "2026-07-12",
  "latestAction": {
    "text": "Became Public Law No: 119-64.",
    "actionDate": "2025-12-26"
  },
  "text_payload": {
    "request": {
      "format": "json",
      "billUrl": "https://api.congress.gov/v3/bill/119/hr/1491?format=json",
      "billType": "hr",
      "congress": "119",
      "billNumber": "1491",
      "contentType": "application/json"
    },
    "pagination": {
      "count": 6
    },
    "textVersions": [
      {
        "date": null,
        "type": "Enrolled Bill",
        "formats": [
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491enr.htm",
            "type": "Formatted Text"
          },
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491enr.pdf",
            "type": "PDF"
          },
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491enr_uslm.xml",
            "type": "United States Legislative Markup"
          },
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491enr.xml",
            "type": "Formatted XML"
          }
        ]
      },
      {
        "date": "2025-04-01T04:00:00Z",
        "type": "Engrossed in House",
        "formats": [
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491eh.htm",
            "type": "Formatted Text"
          },
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491eh.pdf",
            "type": "PDF"
          },
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491eh.xml",
            "type": "Formatted XML"
          }
        ]
      },
      {
        "date": "2025-04-01T04:00:00Z",
        "type": "Referred in Senate",
        "formats": [
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491rfs.htm",
            "type": "Formatted Text"
          },
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491rfs.pdf",
            "type": "PDF"
          },
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491rfs.xml",
            "type": "Formatted XML"
          }
        ]
      },
      {
        "date": "2025-03-27T04:00:00Z",
        "type": "Reported in House",
        "formats": [
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491rh.htm",
            "type": "Formatted Text"
          },
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491rh.pdf",
            "type": "PDF"
          },
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491rh.xml",
            "type": "Formatted XML"
          }
        ]
      },
      {
        "date": "2025-02-21T05:00:00Z",
        "type": "Introduced in House",
        "formats": [
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491ih.htm",
            "type": "Formatted Text"
          },
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491ih.pdf",
            "type": "PDF"
          },
          {
            "url": "https://www.congress.gov/119/bills/hr1491/BILLS-119hr1491ih.xml",
            "type": "Formatted XML"
          }
        ]
      },
      {
        "date": "2025-12-27T04:59:59Z",
        "type": "Public Law",
        "formats": [
          {
            "url": "https://www.congress.gov/119/plaws/publ64/PLAW-119publ64.htm",
            "type": "Formatted Text"
          },
          {
            "url": "https://www.congress.gov/119/plaws/publ64/PLAW-119publ64.pdf",
            "type": "PDF"
          },
          {
            "url": "https://www.congress.gov/119/plaws/publ64/PLAW-119publ64_uslm.xml",
            "type": "United States Legislative Markup"
          }
        ]
      }
    ]
  },
  "originChamber": "House",
  "text_source_url": "https://www.congress.gov/119/plaws/publ64/PLAW-119publ64_uslm.xml",
  "subjects_payload": {
    "request": {
      "format": "json",
      "billUrl": "https://api.congress.gov/v3/bill/119/hr/1491?format=json",
      "billType": "hr",
      "congress": "119",
      "billNumber": "1491",
      "contentType": "application/json"
    },
    "subjects": {
      "policyArea": {
        "name": "Taxation",
        "updateDate": "2025-03-01T13:13:20Z"
      },
      "legislativeSubjects": [
        {
          "name": "Fires",
          "updateDate": "2025-03-05T21:20:15Z"
        },
        {
          "name": "Forests, forestry, trees",
          "updateDate": "2025-03-05T21:20:23Z"
        },
        {
          "name": "Natural disasters",
          "updateDate": "2025-03-05T21:20:06Z"
        },
        {
          "name": "Tax administration and collection, taxpayers",
          "updateDate": "2025-03-05T21:19:56Z"
        },
        {
          "name": "Terrorism",
          "updateDate": "2025-03-05T21:20:37Z"
        }
      ]
    },
    "pagination": {
      "count": 6
    }
  },
  "originChamberCode": "H",
  "text_version_type": "Public Law",
  "updateDateIncludingText": "2026-07-12"
}

Contributing member votes

Citations

• Congress.gov