Disaster Related Extension of Deadlines 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
H.R. 1491 of the 119th Congress, approved December 26, 2025, enacted as Public Law 119-64 (139 Stat. 1984). The text indexed here is the law as enrolled and printed by the Government Publishing Office, in 2 sections.
All 2 sections indexed, holding 7 proposals. Each shows the Act's own words, the section they sit in, and anything that has happened since. This is the law in force, not a proposal for one.
After a disaster, tax deadlines can be pushed back. This widens who that covers.
This is a law. Both houses of Congress passed it. It was signed on December 26, 2025. It is in force now.
Its number is Public Law 119-64. It started out as the bill H.R. 1491.
It has 2 parts. Each part is called a section. Pick one below to see what it says.
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Search the 7 proposals we have taken from Disaster Related Extension of Deadlines Act by what it actually says.Type a term to look it up, or a question to have it answered
One cell per section, filled once it has been broken into proposals.
All 2 sections indexed. Each section page says what was taken from it and what was not.
One bar per section of the Act. Bar length compares one with another. It is not how much of a section is indexed.
Grouped from each provision's own verb, quoted on its page. A statute that says shall not is making a different demand from one that says may.
- The document itself
Disaster Related Extension of Deadlines Act, Public Law 119-64, 139 Stat. 1984 (2025).
https://www.govinfo.gov/content/pkg/PLAW-119publ64/html/PLAW-119publ64.htm - This page
Disaster Related Extension of Deadlines Act, indexed section by section. Read the Mandate, https://readthemandate.org/disaster-related-extension-deadlines-act/ (retrieved August 26, 2026).
Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.
How the Chapter List Was Built
Section numbers and headings are read from the Government Publishing Office's own text of the enrolled law, not typed. Every quotation on the site is checked against the section it is attributed to before the site will build. The approval line and the legislative history the GPO prints after the last section are held out of the text, so that neither can be quoted as a provision.
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