The change applies to claims filed after enactment
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, section 2, Sec. 2.
Written by .
The change applies to claims filed after enactment
The document says “shall apply”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“The amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act.”
Paragraph (2) of subsection (a). The amendment above reaches claims filed after the date this Act was enacted, which the law records as December 26, 2025. The Act sets no other date and provides for no earlier claims.
What the document actually says
“The amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act.”
That sentence, in plain words
This change starts right away. It covers claims sent in after the law is signed.
What this is about
A claim is how you ask for money back. Older claims do not get this rule. Only new ones do.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
The quotation is the document's own words, exactly as printed, and we check the page
number against the Act itself before publishing. The paragraph underneath is our summary,
not the document's words. So is the plain English version, which is why it sits beside the
quotation rather than replacing it.
