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.
HOUSE REPORTS: No. 119-43 (Comm. on Ways and Means). CONGRESSIONAL RECORD, Vol. 171 (2025): Mar. 31, Apr. 1, considered and passed House. Dec. 11, considered and passed Senate.
Document Citations
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Chicago
Office of the Federal Register, National Archives and Records Administration. "Public Law 119 - 64 - Disaster Related Extension of Deadlines Act". Government. U.S. Government Publishing Office, December 26, 2025. https://www.govinfo.gov/app/details/PLAW-119publ64
APA
Office of the Federal Register, National Archives and Records Administration. (2025, December 26). Public Law 119 - 64 - Disaster Related Extension of Deadlines Act. [Government]. U.S. Government Publishing Office. https://www.govinfo.gov/app/details/PLAW-119publ64
MLA
Office of the Federal Register, National Archives and Records Administration. Public Law 119 - 64 - Disaster Related Extension of Deadlines Act. U.S. Government Publishing Office, (26 Dec 2025), https://www.govinfo.gov/app/details/PLAW-119publ64
Bluebook
Disaster Related Extension of Deadlines Act, Pub. L. No. 119-64 (2025), https://www.govinfo.gov/app/details/PLAW-119publ64