Postponement of Certain Deadlines by Reason of Disasters Made Applicable to Limitation on Credit or Refund
Section 2 · Sec. 2 ·
What this chapter is about
This part changes tax law. After a disaster the tax office can push back due dates. This part says that pushed back time counts when you ask for money back. It also counts when the tax office sends a notice about what you owe.
The document says “is amended”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:”
The opening instruction of subsection (a). It names the statute it changes, section 7508A of the Internal Revenue Code of 1986, and adds a new subsection at the end of it. The text of that new subsection follows and is recorded below. This Act does not state what section 7508A otherwise provides.
What the document actually says
“Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:”
That sentence, in plain words
This part adds new words to a tax law. The words go at the end of one part of it. That part deals with disasters.
What this is about
The tax law dates from 1986. It is a very long law. This one adds a short piece to it. The new words come next.
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The document says “shall”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“"(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."”
The text this Act adds to section 7508A of the Internal Revenue Code of 1986 as subsection (f). It reaches one place, section 6511(b)(2)(A) of the same Code, and for the purposes of that provision it treats a period disregarded under section 7508A, with respect to the time prescribed for filing a return of tax, as an extension of time for filing that return. This Act does not state what section 6511(b)(2)(A) provides, and it does not state which periods section 7508A disregards.
What the document actually says
“"(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."”
That sentence, in plain words
After a disaster some time may be set aside. That set aside time now counts as extra time to file. This matters for one rule about getting money back.
What this is about
You may have paid the tax office too much. There is a time limit to ask for it back. The limit looks at how long you had to file. Now the disaster time counts there too.
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 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 document says “is amended”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“by striking "Except" and inserting the following: "(1) In general.--Except"”
The first of two amendments this Act makes to section 6303(b) of the Internal Revenue Code of 1986. The word Except is struck and put back under a paragraph number and a heading, so that the text already in that subsection stands as paragraph (1), In general. No other words move. The designation is what lets the paragraph added below refer back to it.
What the document actually says
“by striking "Except" and inserting the following: "(1) In general.--Except"”
That sentence, in plain words
One part of the tax law had a block of text. That text is now numbered as part one. It gets a short heading too.
What this is about
The part deals with a notice about what you owe. Numbering the old text lets new text be added after it. The new text points back to part one.
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 document says “shall”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“"(2) Postponement by reason of disaster, significant fire, or terroristic or military actions.--For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A."”
The second amendment to section 6303(b) of the Internal Revenue Code of 1986, added at the end of that subsection as paragraph (2). For the purposes of paragraph (1), the last date prescribed for payment of any tax is determined after taking into account any period disregarded under section 7508A. This Act does not state what paragraph (1) requires, and it does not state which periods section 7508A disregards.
What the document actually says
“"(2) Postponement by reason of disaster, significant fire, or terroristic or military actions.--For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A."”
That sentence, in plain words
A disaster or fire may set some time aside. So may an attack or a war act. That time counts when the tax office works out your due date.
What this is about
The tax office sends a notice for what you owe. One rule says when that notice must go out. It keys off the last due date for paying. Now the set aside time shifts that date.
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 document says “shall apply”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“The amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act.”
Paragraph (2) of subsection (b). The two amendments above reach notices issued 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 notices.
What the document actually says
“The amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act.”
That sentence, in plain words
This change starts right away. It covers notices sent out after the law is signed.
What this is about
A notice is what the tax office sends about a bill. Older notices 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.
Disaster Related Extension of Deadlines Act, Public Law 119-64, sec. 2, 139 Stat. 1984 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ64/html/PLAW-119publ64.htm
This page
“Postponement of Certain Deadlines by Reason of Disasters Made Applicable to Limitation on Credit or Refund,” Disaster Related Extension of Deadlines Act, section 2. Read the Mandate, https://readthemandate.org/disaster-related-extension-deadlines-act/section-2/ (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.
What This Page Covers, and What It Leaves Out
Both halves of the section. Subsection (a) adds a new subsection (f) to section 7508A of the Internal Revenue Code of 1986 and sets the date that change takes effect. Subsection (b) makes two amendments to section 6303(b) of the same Code and sets the date those changes take effect. Each amendment is recorded, along with the text this Act inserts.
Nothing in the section is left out. The redesignation in subsection (b)(1)(A) moves no words and changes no requirement, and it is recorded here only because the paragraph added after it refers back to the paragraph the redesignation creates.
The section works entirely by amending an older statute, the Internal Revenue Code of 1986, and that statute is not indexed here. So the site does not record what section 7508A, section 6303(b) or section 6511(b)(2)(A) of that Code said before these changes or how they read after them. A reader following a citation into the Code will find the older wording until this law is applied to it.
