US SB1438

Amends Internal Revenue Code Section 7508A to treat disaster-related deadline postponements as extensions of time for filing returns, preserving taxpayers' ability to claim credits or refunds under Section 6511(b)(2)(A)

Requires the IRS to account for disaster postponement periods when calculating deadlines for sending tax collection notices under Section 6303(b)

Covers postponements related to federally declared disasters, significant fires, and terroristic or military actions

Applies to refund/credit claims filed after enactment and collection notices issued after enactment

Introduced April 10, 2025 by Senators Warnock (D-GA) and Tillis (R-NC) with bipartisan sponsorship; referred to Senate Finance Committee