Extends tax filing and payment deadlines for taxpayers affected by disasters, fires, or terroristic or military actions.

The Disaster Related Extension of Deadlines Act amends the Internal Revenue Code to extend deadlines for filing tax returns and making tax payments for individuals and businesses affected by disasters, significant fires, or terroristic or military actions. This extension applies to the limitation on credit or refund and the issuance of collection notices. The changes take effect for claims and notices issued after the enactment of this Act.

Extends tax filing and payment deadlines for taxpayers affected by disasters, fires, or terroristic or military actions.

The Disaster Related Extension of Deadlines Act amends the Internal Revenue Code to extend deadlines for filing tax returns and making tax payments for individuals and businesses affected by disasters, significant fires, or terroristic or military actions. This extension applies to the limitation on credit or refund and the issuance of collection notices. The changes take effect for claims and notices issued after the enactment of this Act.