The Disaster Related Extension of Deadlines Act would help disaster victims receive their tax refund by extending the deadline to claim a credit or refund if they’ve previously overpaid their taxes
This is the Senator’s latest effort to continue helping the Georgia communities that were impacted by Hurricane Helene
Senator Reverend Warnock: “Georgians impacted by natural disasters should not be racing the clock to get the money they’re owed from the federal government […] I’m continuing to advocate for Georgians impacted by Hurricane Helene and other natural disasters”
Senator Tillis: “North Carolinians affected by this disaster deserve the opportunity to claim the tax refunds they’re entitled to without facing unnecessary red tape.”
Washington, D.C. – On Tax Day, U.S. Senators Reverend Raphael Warnock (D-GA) and Thom Tillis (R-NC) introduced the bipartisan Disaster Related Extension of Deadlines Act, legislation that provides an extension to ensure taxpayers impacted by recent natural disasters have more flexibility when claiming refunds or credits.
“Georgians impacted by natural disasters should not be racing the clock to get the money they’re owed from the federal government,” said Senator Warnock. “That is why I’m proud to introduce the bipartisan Disaster Related Extension of Deadlines Act with Senator Tillis. I’m continuing to advocate for Georgians impacted by Hurricane Helene and other natural disasters.”
“Helene devastated communities across Western North Carolina, leaving many families struggling to recover,” said Senator Tillis. “North Carolinians affected by this disaster deserve the opportunity to claim the tax refunds they’re entitled to without facing unnecessary red tape. This commonsense legislation ensures disaster victims aren’t penalized for circumstances beyond their control and provides much-needed relief during the recovery process.”
Taxpayers usually have three years to file a claim for credit or refund of any overpayments of tax. However, when a filing deadline is postponed due to a federally declared disaster or similar reason, the three-year “lookback period” for paying refunds is not increased. As a result, some taxpayers who take advantage of a postponed filing deadline will not be able to obtain a refund.
Separately, the Internal Revenue Service (IRS) is required to demand payment within 60 days of an assessment, even if the payment deadline is postponed. As a result, the IRS may send letters demanding payments that have been postponed. This creates unnecessary confusion and stress for disaster victims.
To ensure that taxpayers impacted by disasters are treated like every other taxpayer when claiming their refunds, the Disaster Related Extension of Deadlines Act would:
- Extend the three-year period for receiving a refund or credit when the IRS extends a filing deadline due to a natural disaster, ensuring that a deadline extension does not give disaster impacted taxpayers a shorter lookback period for claiming a refund;
- Ensure that the automatic IRS payment deadline is extended to match any disaster-based filing deadline extension
Since Hurricane Helene made landfall last year, Senator Warnock has been deeply involved in the recovery process. He led the bipartisan call in the Senate for Congress to return to Washington from the October recess and urgently pass additional disaster relief. To date, Senator Warnock has helped secure over $238 million in individual and household assistance to Georgians from FEMA, and he has hosted three outreach clinics in rural communities to help connect roughly 200 Georgians with federal assistance following Hurricane Helene.
The American Institute of CPAs and the National Association of Realtors support the legislation.
Full text of the bill is availableHERE.
One page of the bill is availableHERE.
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