Legislative update: President Trump signs into law Disaster Related Extension of Deadlines Act
Grants taxpayers afforded extended deadlines due to a disaster additional time to claim tax refunds or credits
President Trump signed into law H.R. 1491, the “Disaster Related Extension of Deadlines Act,” which grants taxpayers afforded extended deadlines due to a disaster additional time to claim tax refunds or credits.
The bill was passed by the House of Representatives on April 1, 2025, and passed by the Senate on December 11, 2025.
Read a one-page summary released by the House Ways and Means Committee Chairman Jason Smith (R-MO).
Did you know?
Federal Emergency Management Agency (FEMA) disaster declarations allow certain employer-sponsored charities—including private foundations and donor-advised funds—to provide direct assistance to employees and their families impacted by qualifying disasters. These programs must follow specific safeguards to ensure aid serves charitable purposes. To learn more, read TaxNewsFlash.
For more information, contact your usual KPMG tax professional or one of the following Washington National Tax professionals:
Ruth Madrigal | ruthmadrigal@kpmg.com
Preston Quesenberry | pquesenberry@kpmg.com