WASHINGTON, D.C. – Senators Thom Tillis (R-NC) and Reverend Raphael Warnock (D-GA) recently 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.

“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.”

Background:

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.

The American Institute of CPAs and the National Association of Realtors support the legislation.

Full text of the legislation is available HERE.

Senator Tillis has been pushing for federal assistance for Western North Carolina since the moment Helene made landfall.

• On October 1, 2024, Senator Tillis led a bipartisan letter to Senate Appropriations Chair Patty Murray (D-WA) and Vice Chair Susan Collins (R-ME) on the devastation caused by Hurricane Helene and the urgent need to pass an appropriations package to support the millions of Americans affected by the storm.  
• On October 16, 2024, Senator Tillis led a bipartisan group of senators in urging the White House to rapidly submit a government funding request to Congress that will fully cover costs associated with clean-up and recovery following Hurricanes Helene and Milton so that affected communities could begin to heal. The Senators called for Congress to return to Washington from the October in-state work period to approve federal disaster relief legislation.
• On October 23, 2024, The Hill published an op-ed by Senator Tillis addressed to members of Congress to step up and be proactive with long-term disaster recovery assistance.  
• On October 29, 2024, Senator Tillis and his colleagues announced plans to introduce legislation that would replenish the Small Business Administration (SBA) Disaster Loan Program with families and small businesses across WNC unable to get loans approved until then. The Senators outlined their plan to seek passage of the legislation when Congress returned to session.
• On November 14, 2024, Senator Tillis attempted to pass legislation to replenish the SBA Disaster Loan Program through a unanimous consent request on the Senate floor, but was blocked by another Senator.
• On November 15, 2024, Senator Tillis led a bipartisan letter to request that the Office of Management and Budget (OMB) immediately send a supplemental appropriation request to Congress to support the communities we represent, which were devastated after Hurricanes Helene and Milton. The OMB sent the request to Congress a few days later.
• On November 18, 2024, Senator Tillis introduced the standalone RELIEF Act to provide Hurricane relief to small businesses impacted by Hurricane Helene.  
• On November 20, 2024, Senator Tillis called on Congress to quickly pass Hurricane Helene relief during his testimony to the Senate Appropriations Committee. 
• On November 21, 2024, Senator Tillis met with Governor Cooper, Governor-Elect Stein, members of the North Carolina Congressional Delegation and the North Carolina General Assembly, and local leaders from Western North Carolina to discuss efforts to provide federal assistance to North Carolinians affected by the devastation caused by Hurricane Helene. 
• On December 5, 2024, Senator Tillis joined Fox News’ Your World with Neil Cavuto where he discussed the urgent need for Congress to provide federal assistance to North Carolinians affected by the devastation caused by Hurricane Helene. 
• On December 10, 2024, Senator Tillis hosted N.C. Senate President Pro Tempore Phil Berger, N.C. House of Representatives Speaker-elect Destin Hall, State Senators Bill Rabon and Ralph Hise, and State Representative Dudley Greene to discuss efforts to provide immediate assistance to North Carolinians affected by Hurricane Helene’s devastation.  
• On December 18, 2024, Senator Tillis committed to filibustering any continuing resolution that did not include disaster aid for Western North Carolina.
• On December 21, 2024, Senator Tillis voted to pass a bipartisan government funding bill that included more than $100 billion in disaster relief for states and communities hit by natural disasters, including North Carolina during Hurricane Helene.
• On January 7, 2025 Senator Tillis announced $1.65 billion in Community Development Block Grant Disaster Recovery (CDBG-DR) funds to help rebuild communities devastated by Hurricane Helene. 
• On January 24, 2025, Senator Tillis released a statement thanking President Trump for his visit to Western North Carolina to survey the devastation left behind by Helene.
• On January 31, 2025, Senator Tillis introduced the Disaster Mitigation and Tax Parity Act of 2025, legislation that excludes from gross income, for income tax purposes, any qualified catastrophe mitigation payment made under a state-based catastrophe loss mitigation program. 
• On March 11, 2025, Senator Tillis reintroduced the Disaster Assistance Simplification Act, bipartisan legislation to simplify the application process for federal disaster recovery assistance. 
• On April 1, 2025, Senator Tillis sent a letter urging U.S. Secretary of Agriculture Brooke Rollins to work with Congress to quickly distribute the more than $23 billion Congress passed in December to assist farmers, ranchers and rural Americans in responding to devastating natural disasters in 2023 and 2024.
• On April 3, 2025, Senator Tillis (R-NC) introduced the FEMA Independence Act, bipartisan legislation to restore the Federal Emergency Management Agency (FEMA) as an independent cabinet-level agency and improve efficiency in federal emergency response efforts.  

In addition to Senator Tillis’ legislative efforts, he has met with local leaders, residents, and elected officials across Western North Carolina including in: Asheville, Black Mountain, Boone, Burnsville, Canton, Clyde, Fairview, Flat Rock, Hendersonville, Hot Springs, Marshall, Morganton, Spruce Pine, Swannanoa, Waynesville and Wilkesboro.  

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