A bipartisan bill led by U.S. Rep. Greg Murphy (R-NC) that allows the Internal Revenue Service (IRS) to adjust certain tax deadlines for victims of natural disasters became law on Dec. 26, 2025 with the president’s signature.
“I am grateful to President Trump for signing my bill into law to bring meaningful reform,” said Rep. Murphy, who sponsored the Disaster Related Extension of Deadlines Act, H.R. 1491, on Feb. 21, 2025 alongside lead original cosponsor U.S. Rep. Jimmy Panetta (D-CA).
The new law aligns the deadline for claiming prior-year refunds or credits with the extended filing period granted to taxpayers impacted by natural disasters.
Under the new law, the IRS is also prohibited from prematurely mailing notices demanding payment to individuals in areas where the IRS has postponed payment deadlines due to natural disasters, according to a bill summary provided by Rep. Murphy’s staff.
“Disaster victims endure unimaginable challenges as they work to rebuild their lives,” said the congressman. “The last thing they should worry about is navigating confusing IRS filing requirements.”
The legislation, he added, “provides individuals with sufficient time to claim tax refunds or credits while ensuring clear communication from the IRS to prevent unnecessary penalties or interest.”
Specifically, H.R. 1491 implements two tax filing reforms for taxpayers living in areas affected by natural disasters: it conforms the deadline for taxpayers to claim a credit or refund for a previous tax year to the IRS deadline to file tax, and it stops the IRS practice of prematurely mailing notices demanding tax payment, the summary states.
The bill unanimously advanced out of the U.S. House Ways and Means Committee last February and received a unanimous 423-0 vote in the full chamber in April 2025 before heading to the U.S. Senate, which approved the measure on Dec. 11, 2025 before sending it to Trump for enactment.