Read twice and referred to the Committee on Finance.
Amends the Internal Revenue Code to treat periods disregarded for disasters (under section 7508A) as extensions of time for filing for purposes of refund/credit limitation rules and to require that collection-notice payment deadlines reflect those disregarded disaster periods. Amendments to sections 6511(b)(2)(A) and 6303(b) apply to claims or notices filed/issued after enactment.
Progressives emphasize taxpayer relief and fairness for disaster victims.
Relative to its intended legislative type, this bill is a narrowly focused substantive amendment to the Internal Revenue Code that clearly identifies the statutory provisions to be changed and supplies concrete operative language and effective dates.
Amends the Internal Revenue Code to treat periods disregarded for disasters (under section 7508A) as extensions of time for filing for purposes of refund/credit limitation rules and to require that collection-notice payment deadlines reflect those disregarded disaster periods.
Amendments to sections 6511(b)(2)(A) and 6303(b) apply to claims or notices filed/issued after enactment.
Narrow, technical, low-controversy tax code fix with minimal fiscal impact; main barrier is procedural floor access or needing inclusion in a larger legislative vehicle.
Relative to its intended legislative type, this bill is a narrowly focused substantive amendment to the Internal Revenue Code that clearly identifies the statutory provisions to be changed and supplies concrete operative language and effective dates. It integrates directly with existing code sections and leaves operational implementation to the IRS under the amended statutory language.
Progressives emphasize taxpayer relief and fairness for disaster victims.
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives emphasize taxpayer relief and fairness for disaster victims.
Likely views the bill favorably as a straightforward taxpayer relief measure for disaster-affected people.
It corrects a timing mismatch that could unfairly bar refunds and stops collection notices from ignoring disaster-related postponements.
Viewed as a narrow, pragmatic fix to align tax deadlines with disaster postponements.
Supports clarity and fairness but will want confirmation of modest fiscal and administrative impact.
May accept the bill as a limited, targeted administrative accommodation for disaster victims, but holds concerns about collection effectiveness and potential abuse.
Support depends on assurances it won't expand executive discretion or reduce overall enforcement.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow, technical, low-controversy tax code fix with minimal fiscal impact; main barrier is procedural floor access or needing inclusion in a larger legislative vehicle.
The bill has not accumulated any surfaced votes yet.
Progressives emphasize taxpayer relief and fairness for disaster victims.
Narrow, technical, low-controversy tax code fix with minimal fiscal impact; main barrier is procedural floor access or needing inclusion in…
Relative to its intended legislative type, this bill is a narrowly focused substantive amendment to the Internal Revenue Code that clearly identifies the statutory provisions to be changed and supplies concrete operativ…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.