S.1438

Disaster Related Extension of Deadlines Act amends the Internal Revenue Code to extend tax filing deadlines for those affected by disasters.

The Disaster Related Extension of Deadlines Act amends the Internal Revenue Code to extend certain tax filing deadlines for individuals and businesses affected by disasters, significant fires, or terroristic or military actions. Specifically, it applies the postponement of deadlines to the limitation on credit or refund and adjusts the calculation of the last date for tax payments. These changes apply to claims and notices issued after the enactment of the Act.