H.R. 1491
Counts disaster delays in tax refund time limits
For people in federally declared disaster areas, a postponed tax filing deadline would count toward the years used to figure how big a refund they can get, and the IRS would also delay payment notices.
- A postponed tax return deadline would count as an extension when figuring the refund limit
- Disaster-related delays would also be added to the deadline for IRS payment notices
- Applies to federally declared disasters and certain other events
Became law · Public Law 119-64