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Trump Signs Law Extending IRS Disaster Filing Deadline

Conor Clarke
,

Cady Stanton, Trump Signs Into Law Bill Extending Disaster Filing Deadline (Tax Notes):

President Trump signed a bill in the waning days of 2025 to give taxpayers affected by natural disasters more time to meet filing and payment deadlines in 2026.

The Disaster Related Extension of Deadlines Act (H.R. 1491) extends the return filing and claim deadlines and delays related collection notices.

The legislation received a unanimous vote of approval in the House April 1, 2025, and the Senate passed it by unanimous consent December 11. Trump signed the bill into law December 26.

House Ways and Means Committee member Gregory F. Murphy, R-N.C., who sponsored the bill alongside committee member Jimmy Panetta, D-Calif., said the measure will give taxpayers sufficient time to file and claim refunds and prevent unnecessary penalties or interest from the IRS.

About the Author

Conor Clarke Avatar
Conor Clarke
Conor Clarke is an Associate Professor of Law at Washington University in St. Louis. His research and teaching are at the intersection of public law and public finance, and his work covers the history of American taxation, income inequality, and the relationship between tax law and administrative law. He previously served as an attorney in the Office of Legal Counsel at the United States Department of Justice, and his scholarship has appeared or is forthcoming in journals such as the University of Chicago Law Review, Virginia Law Review, and Texas Law Review.
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