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.

United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng PLAW Bills and Statutes 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.;Disaster Related Extension of Deadlines Act;Public Law 119-64; 119_cong_public_laws legislative 2026-01-12 H.R. 1491, 119th Congress H.R. 1491, 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. Disaster Related Extension of Deadlines Act Public Law 119-64 U.S. Government Publishing Office 2025-12-26 monographic deposited born digital 2 digital object pages AE 2.110:119-64 https://www.govinfo.gov/app/details/PLAW-119publ64 P0b002ee1dcd85c8c 001465791 f:publ064_119 DGPO 2026-01-12 2026-01-12 PLAW-119publ64 machine generated eng fdlp PUBLIC PLAW-119publ64 119 64 Disaster Related Extension of Deadlines Act false LEGISLATIVE HISTORY--H.R. 1491: 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. Committee on Ways and Means Ways and Means U.S. Government Publishing Office 2025-12-26 monographic deposited born digital 2 p. AE 2.110:119-64 P0b002ee1dcd85c8c https://www.govinfo.gov/app/details/PLAW-119publ64 f:publ064_119 Public Law 119-64 https://www.govinfo.gov/app/details/PLAW-119publ64 https://www.govinfo.gov/content/pkg/PLAW-119publ64/html/PLAW-119publ64.htm https://www.govinfo.gov/content/pkg/PLAW-119publ64/pdf/PLAW-119publ64.pdf https://www.govinfo.gov/content/pkg/PLAW-119publ64/uslm/PLAW-119publ64.xml fdlp DGPO 2026-01-12 2026-01-12 PLAW-119publ64 machine generated eng PUBLIC PLAW-119publ64 119 64 Disaster Related Extension of Deadlines Act false LEGISLATIVE HISTORY--H.R. 1491: 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. Committee on Ways and Means Ways and Means United States House Bill 1491 (119th Congress) H.R. 1491 119 side note United States House Bill 1491 (119th Congress) H.R. 1491 119 legislative history United States Code United States Statutes at Large Volume 139 Page 1984 Volume 139 Page 1985 139 Stat. 1984 139 Stat. 1985 United States House Report 43 (119th Congress) H. Rept. 119-43