1HOUSE · APR 1, 2025
Passed the House
423–0PASSED
R 212–0 D 211–0
On Motion to Suspend the Rules and Pass, as Amended · roll 88 · 8 not voting
House bill · 119th Congress · Public Law 119-64
Disaster Related Extension of Deadlines Act
Became law on Dec 26, 2025.
Official title: To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund, and to take postponements into account for purposes of sending collection notices.
Sponsor: Rep. Gregory Murphy R-NCWhere it went
- IntroducedFeb 21, 2025
- Committee actionFeb 26, 2025
- Passed HouseApr 1, 2025 · 423–0
- Passed SenateDec 11, 2025 · by unanimous consent
- To the PresidentDec 18, 2025
- Became lawDec 26, 2025
Latest action: Dec 26, 2025 — Became Public Law No: 119-64.
Cost and committee reports
Official records Congress.gov attaches to H.R. 1491.
- CBO cost estimateThe Congressional Budget Office published “H.R. 1491, Disaster Related Extension of Deadlines Act” on March 24, 2025. CBO’s description reads “As ordered reported by the House Committee on Ways and Means on February 26, 2025”.Read the CBO estimate ↗Source: Congressional Budget Office, March 24, 2025 ↗
Evidence
- Field in the Congress.gov record
- cboCostEstimates
- CBO publication
- https://www.cbo.gov/publication/61259
- CBO publication date
- March 24, 2025
- Congress.gov bill record
- H.R. 1491, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/1491
- Record last updated by Congress.gov
- July 10, 2026
- PORKER copy retrieved
- September 13, 2026
- Stored copy, SHA-256 of the file
527ed20e8c929cfbdbc882b0e5715df5f2a47de426298e607341679e0fb0b7d3
PORKER links to the estimate and does not repeat its dollar figures. Each estimate is for the version of the bill its description names; the bill may have changed since.
- Committee reportCongress.gov lists 1 committee report for this bill: H. Rept. 119-43 ↗. The Congress.gov committee record lists a “Reported By” entry for the Ways and Means Committee on March 27, 2025.Source: Congress.gov, reported March 27, 2025 ↗
Evidence
- Field in the Congress.gov record
- committeeReports
- Report API records
- https://api.congress.gov/v3/committee-report/119/HRPT/43
- Congress.gov bill record
- H.R. 1491, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/1491
- Record last updated by Congress.gov
- July 10, 2026
- PORKER copy retrieved
- September 13, 2026
- Stored copy, SHA-256 of the file
527ed20e8c929cfbdbc882b0e5715df5f2a47de426298e607341679e0fb0b7d3
A committee report is the committee’s own explanation of the bill. PORKER lists it and links to it; reading it is up to you.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. MURPHY, as printed in the Congressional Record (Vol. 171, No. 35, February 21, 2025, Page H730):Article I, Section 8, clause 1Source: Congress.gov, Congressional Record February 21, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 30 characters
- Congress.gov bill record
- H.R. 1491, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/1491
- Record last updated by Congress.gov
- July 10, 2026
- PORKER copy retrieved
- September 13, 2026
- Stored copy, SHA-256 of the file
527ed20e8c929cfbdbc882b0e5715df5f2a47de426298e607341679e0fb0b7d3
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
Sent to: Ways and Means Committee, Finance CommitteeBills with a CBO estimateBills with a committee reportSee it in the Data Web
From the Congress.gov bill record for H.R. 1491, last updated July 10, 2026. PORKER’s copy was retrieved September 13, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
1 recorded roll-call vote on H.R. 1491. The vote that moved the bill is first.
Yea–nay by party (R = Republicans, D = Democrats, I = independents). Counts for present and not-voting members are shown where there were any. Showing all 1 of 1 recorded votes. Sorted by date; within a chamber by roll-call number.
Cosponsors
2 cosponsors — 1 Republican, 1 Democrat
1 of 2 cosponsors (50%) are from the other party.
More from the sponsor
Other 119th Congress bills sponsored by Rep. Gregory Murphy.
- H.R. 6504 (119th) Haiti Economic Lift Program Extension Act
- H.R. 4931 (119th) National Park System Long-Term Lease Investment Act
- H.R. 8163 (119th) Provider Reimbursement Stability Act of 2026
- H.R. 1336 (119th) Veterans National Traumatic Brain Injury Treatment Act
- H.R. 9504 (119th) Tax Exempt Hospital Transparency Act
- H.R. 879 (119th) Medicare Patient Access and Practice Stabilization Act of 2025
Related bills
- S. 1438 (119th) Disaster Related Extension of Deadlines ActPublic law contains the text
Relationships as recorded by Congress.gov.
Sponsor’s state and district
Data as of Sep 25, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.