Disaster victims get more time to claim tax refunds

What it does

When the IRS delays tax deadlines for disasters, this bill delays the refund deadline too. Normally people have three years to claim a refund. The bill also stops the IRS from collecting taxes while the deadline is extended.

Who it affects

People in disaster areas gain protection. They can claim refunds and credits after the normal three-year window closes. The IRS must change how it sends collection notices.

One thing to notice

Disaster victims could lose refund rights even though the IRS gave them extra time to file. This bill makes sure the extra time applies to refunds too.

From the analysis of the bill text, linked under Primary records below.

Where it stands

2 cosponsors: 1 Democrats, 1 Republicans.

• Feb 21, 2025 — Introduced · Congress.gov: “Introduced in House”
• Feb 21, 2025 — Referred to House Committee on Ways and Means and Senate Committee on Finance · Congress.gov: “Referred to the House Committee on Ways and Means”
• Feb 26, 2025 — Markup held in committee · Congress.gov: “Committee Consideration and Mark-up Session Held”
• Feb 26, 2025 — Reported out of committee · Congress.gov: “Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0”
• Mar 31, 2025 — Floor vote scheduled · Congress.gov: “Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended”
• Apr 1, 2025 — Passed the House · Congress.gov: “On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required)…”
• Dec 11, 2025 — Passed both chambers · Congress.gov: “Passed Senate without amendment by Unanimous Consent. (consideration: CR S8694; text: CR S8694)”
• Dec 18, 2025 — Sent to president · Congress.gov: “Presented to President”
• Dec 26, 2025 — Signed into law · Congress.gov: “Became Public Law No: 119-64”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.

Money around this bill

2 groups reported lobbying about this bill. They filed 3 reports from Dec 2025 to Jun 2026.

Those reports show $17,579,000 in lobbying spending. Each report lists about 17 bills. So that money was not all for this bill.

More groups named this bill than 41% of bills with any report.

Gregory Murphy, who sponsored the bill, received $1,049,448 from PACs for the 2026 election.

• National Association of Realtors — $14,580,000 in 1 report
• Aicpa Association of International Certified Professional Accountants — $2,999,000 in 2 reports

Lobbying is legal. These reports show who lobbied about this bill, not what changed.

Words to know

• refunds — money the IRS gives back when someone paid too much in taxes
• credits — amounts that reduce the taxes a person owes
• collection notices — official letters from the IRS demanding payment of taxes owed
• lobbying — Trying to influence lawmakers about a bill. Companies and groups pay people to do this.
• PACs — Groups that collect money and give it to candidates for office.
• sponsored — To sponsor a bill is to introduce it in Congress and put your name on it.