The bill
Disaster Related Extension of Deadlines Act
HR. 1491, 119th Congress — read as touching Commercial Banks.
Sponsored by
Rep. Murphy, Gregory F. [R-NC-3]
ID: M001210
Follow the money
The bill
HR. 1491, 119th Congress — read as touching Commercial Banks.
The sponsor
Every bill has someone who introduced it. That name is where the paper trail starts.
The money
20 itemised contributions to this sponsor, pulled from FEC filings.
The alignment
This bill's text tracks the "Small Business Administration" section, p. 795-797 of the Mandate for Leadership.
Track this bill's progress through the legislative process
Latest Action
Became Public Law No: 119-64.
December 25, 2025
📍 Current Status
This bill has become law!
1. Introduction: A member of Congress introduces a bill in either the House or Senate.
2. Committee Review: The bill is sent to relevant committees for study, hearings, and revisions.
3. Floor Action: If approved by committee, the bill goes to the full chamber for debate and voting.
4. Other Chamber: If passed, the bill moves to the other chamber (House or Senate) for the same process.
5. Conference: If both chambers pass different versions, a conference committee reconciles the differences.
6. Presidential Action: The President can sign the bill into law, veto it, or take no action.
7. Became Law: If signed (or if Congress overrides a veto), the bill becomes law!
[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 1491 Engrossed in House (EH)]
<DOC> 119th CONGRESS 1st Session H. R. 1491
_______________________________________________________________________
AN ACT
To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of ...
Rep. Murphy, Gregory F. [R-NC-3]
Congress 119 • 2024 Election Cycle
No PAC contributions found
No organization contributions found
No committee contributions found
This bill has 2 cosponsors. Below are their top campaign contributors.
ID: P000613
Top Contributors
10
ID: M001236
Top Contributors
10
Hub layout: Politicians in center, donors arranged by type in rings around them.
Showing 33 nodes and 26 connections (31 secondary connections hidden)
Total contributions: $103,800
Showing top 14 donors by contribution amount
Which industries are materially affected by specific provisions in this bill. 4 helped.
Section 2(b) amends Section 6303(b) of the Internal Revenue Code to take into account postponements by reason of disaster when determining the last date prescribed for payment of any tax, which may reduce the burden on commercial banks in collecting taxes.
Section 2(b) amends Section 6303(b) of the Internal Revenue Code to take into account postponements by reason of disaster when determining the last date prescribed for payment of any tax, which may reduce the burden on insurance companies in collecting premiums or paying claims.
Section 2(a) amends Section 7508A of the Internal Revenue Code to extend the time for filing returns in cases of disaster, which may benefit private equity and hedge funds with investments affected by disasters.
Section 2(a) amends Section 7508A of the Internal Revenue Code to extend the time for filing returns in cases of disaster, which may benefit real estate developers and investors with properties affected by disasters.
For each industry this bill affects, here's what the sponsor (Rep. Murphy, Gregory F. [R-NC-3])received from donors associated with that industry during the 2022–present cycles. Donations are not proof of intent — they are a record of who funds the people writing the law.
This bill shows semantic similarity to the following sections of the Project 2025 policy document.AI-enhanced analysis provides detailed alignment ratings.
AI Analysis:
"The bill proposes to amend the Internal Revenue Code to postpone certain tax deadlines, which could provide indirect relief to small businesses but does not directly address SBA programs, loan policies, or regulatory reforms highlighted in the Project 2025 SBA section."
— 763 — Small Business Administration 40. U.S. Small Business Administration, Office of Inspector General, Top Management and Performance Challenges Facing the Small Business Administration in Fiscal Year 2023, p. iv. 41. H.R. 748, CARES (Coronavirus Aid, Relief, and Economic Security) Act, Public Law No. 116-136, 116th Congress, March 27, 2020, https://www.congress.gov/116/plaws/publ136/PLAW-116publ136.pdf (accessed February 19, 2023). 42. Sarah McCammon, “Planned Parenthood Asked to Return Funds from Paycheck Protection Program,” NPR, May 21, 2020, https://www.npr.org/2020/05/21/859991359/planned-parenthood-asked-to-return-funds- from-paycheck-protection-program (accessed February 18, 2023). 43. Letter from William Manger, Associate Administrator, U.S. Small Business Administration, to Laura Meyers, Planned Parenthood of Metropolitan Washington, “Re: Notice of Investigation and Request for Records,” May 19, 2020, https://s3.documentcloud.org/documents/6922122/SBA-Letter-Planned-Parenthood-DC.pdf (accessed February 18, 2023). 44. Press release, “Lankford, HSGAC Republicans Demand Details on Illegal PPP Loans to Planned Parenthood Affiliates,” Office of U.S. Senator James Lankford, April 28, 2022, https://www.lankford.senate.gov/news/press- releases/lankford-hsgac-republicans-demand-details-on-illegal-ppp-loans-to-planned-parenthood-affiliates (accessed February 18, 2023). 45. Press release, “Romney, Colleagues Request Information from SBA Administrator Guzman on Illegal PPP Loans Given to Planned Parenthood Affiliates,” Office of U.S. Senator Mitt Romney, April 28, 2022, https:// www.romney.senate.gov/romney-colleagues-request-information-from-sba-administrator-guzman-on- illegal-ppp-loans-given-to-planned-parenthood-affiliates/ (accessed February 18, 2023). 46. 13 C.F.R. §§ 109.400(b)(11), https://www.law.cornell.edu/cfr/text/13/109.400; 123.301(g), https://www.law. cornell.edu/cfr/text/13/123.301; 123.502(n), https://www.law.cornell.edu/cfr/text/13/123.502; and 123.702(b)(6), https://www.law.cornell.edu/cfr/text/13/123.702 (all accessed February 19, 2023). 47. U.S. Small Business Administration, “Religious Eligibility Worksheet for all 7(a) and 504 Loan Programs” SBA Form 1971, http://www.sba.gov/sites/default/files/2020-11/sba-form-1971.pdf (accessed February 18, 2023). 48. U.S. Small Business Administration, “Ensuring Equal Treatment for Faith-Based Organizations in SBA’s Loan and Disaster Assistance Program.” 49. See, for example, Carson v. Makin, 596 U.S. ___ (2022), https://www.supremecourt.gov/ opinions/21pdf/20-1088_dbfi.pdf (accessed February 19, 2023). 50. 28 U.S. Code § 530d, https://www.law.cornell.edu/uscode/text/28/530D (accessed February 19, 2023). 51. U.S. Small Business Administration, “Ensuring Equal Treatment for Faith-Based Organizations in SBA’s Loan and Disaster Assistance Program.” 52. 13 CFR 120.110(k), https://www.law.cornell.edu/cfr/text/13/120.110 (accessed February 19, 2023). 53. U.S. Small Business Administration, “Regulatory Reform Initiative: Streamlining and Modernizing the 7(a), Microloan, and 504 Loan Programs to Reduce Regulatory Burden,” Final Rule, Federal Register, Vol. 87, No. 125 (June 30, 2022), pp. 38900–38910, https://www.federalregister.gov/documents/2022/06/30/2022-13483/ regulatory-reform-initiative-streamlining-and-modernizing-the-7a-microloan-and-504-loan-programs-to (accessed February 18, 2023). 54. Ibid. 55. U.S. Department of Justice, Office of Legal Counsel “Religious Restrictions on Capital Financing for Historically Black Colleges and Universities,” Memorandum Opinion for the Acting General Counsel, Department of Education, August 15, 2019, https://www.justice.gov/sites/default/files/opinions/ attachments/2021/01/01/2019-08-15-hbcu-capfin-2.pdf. (accessed February 18, 2023). 56. U.S. Small Business Administration, Office of Investment and Innovation, SBIR and STTR Annual Report, Fiscal Year 2019, p. 8, https://www.sbir.gov/sites/default/files/SBA_Final_FY19_SBIR_STTR_Annual_Report.pdf (accessed February 18, 2023). 57. S. 4900, SBIR and STTR Extension Act of 2022, Public Law No. 117–183, 117th Congress, September 30, 2022, https://www.congress.gov/117/plaws/publ183/PLAW-117publ183.pdf (accessed February 18, 2023). 58. U.S. Small Business Administration, Office of Investment and Innovation, SBIR and STTR Annual Report, Fiscal Year 2019, pp. 6, 40, and 108. — 764 — Mandate for Leadership: The Conservative Promise 59. Peter L. Singer, “Federally Supported Innovations: 22 Examples of Major Technology Advances that Stem from Federal Support,” Information Technology and Innovation Foundation, February 2014, https://wrnjradio.com/ bipartisan-call-to-crack-down-on-covid-19-ppp-eidl-fraud-prosecute-fraudsters-to-the-fullest-extent-of-the- law/ (accessed March 21, 2023). 60. Wells King, “Uncle Sam’s Top-Performing Venture Fund,” American Compass Case Study, November 2022, https://americancompass.org/wp-content/uploads/2022/11/AC-Case-Study_SBIR_final2.pdf (accessed February 18, 2023). 61. Elisabeth B. Reynolds, Hiram M. Samel, and Joyce Lawrence, “Learning by Building: Complementary Assets and the Migration of Capabilities in U.S. Innovative Firms,” MIT Industrial Performance Center Working Paper No. MIT-IPC-13-001, March 2013, https://ipc.mit.edu/sites/default/files/2019-01/13-001.pdf (accessed February 18, 2023). 62. American Compass, “Where’s The Growth? Assessing the Results of the Globalization Experiment,” March 2022, pp. 3–5, https://americancompass.org/wp-content/uploads/2022/10/AC-Atlas-Wheres-the-Growth.pdf (accessed February 18, 2023). 63. Sridhar Kota and Tom Mahoney, “Innovation Should Be Made in the U.S.A.,” The Wall Street Journal, November 15, 2019, https://www.wsj.com/articles/innovation-should-be-made-in-the-u-s-a-11573833987 (accessed February 18, 2023). 64. S. ___, SBA Reauthorization and Improvement Act of 2019, 116th Congress, 1st Session, Title III, § 303, https://www.rubio.senate.gov/public/_cache/files/80533629-2905-433f-a588-7c4e032f7347/ C096ED9C1EBA68E041CFDA143E01C66C.mir19891.pdf (accessed February 18, 2023). 65. David Adler, “Financing Advanced Manufacturing: Why VCs Aren’t the Answer,” American Affairs, Vol. III, No. 2 (Summer 2019), https://americanaffairsjournal.org/2019/05/financing-advanced-manufacturing-why-vcs- arent-the-answer/ (accessed February 18, 2023). 66. National Association of Manufacturers, “Overview of the Senate HEALS Act,” July 28, 2020, https://documents. nam.org/comm/HEALSActInfo.pdf (accessed February 19, 2023). See also remarks by Senator Mitch McConnell, “HEALS Act,” Congressional Record, Vol. 166, No. 132 (July 27, 2020), pp. S4491–S4492, https:// www.congress.gov/116/crec/2020/07/27/CREC-2020-07-27-pt1-PgS4491-7.pdf (accessed February 20, 2023). 67. S. 1059, American Innovation and Manufacturing Act, 117th Congress, introduced March 25, 2021, https:// www.crfb.org/blogs/whats-11-trillion-heals-act https://www.congress.gov/117/bills/s1059/BILLS-117s1059is.pdf (accessed February 18, 2023). 68. H.R. 7628, IMPROVE (Improve Management, Programs, Resources, and Oversight for Vital Entrepreneurs) the SBA Act, 117th Congress, introduced April 28, 2022, https://www.congress.gov/117/bills/hr7628/BILLS- 117hr7628ih.pdf (accessed February 19, 2023). 69. S. 1120, Small Business Regulatory Flexibility Improvements Act, 116th Congress, introduced April 10, 2019, https://www.congress.gov/116/bills/s1120/BILLS-116s1120is.pdf (accessed February 19, 2023). 70. H.R. 3136, Contract with America Advancement Act of 1996, Public Law No. 104-121, 104th Congress, March 29, 1996, Title II, https://www.congress.gov/104/plaws/publ121/PLAW-104publ121.pdf (accessed February 19, 2023). 71. S. 403, Fair and Open Competition Act, 117th Congress, introduced February 24, 2021, https://www. congress.gov/117/bills/s403/BILLS-117s403is.pdf (accessed February 19, 2023), and H.R. 1284, Fair and Open Competition Act, 117th Congress, introduced February 24, 2021, https://www.congress.gov/117/bills/hr1284/ BILLS-117hr1284ih.pdf (accessed February 19, 2023. 72. President Joseph R. Biden Jr., Executive Order 14063, “Use of Project Labor Agreements for Federal Construction Projects,” February 4, 2022, in Federal Register, Vol. 87, No. 27 (February 9, 2022), pp. 7363–7366, https://www.govinfo.gov/content/pkg/FR-2022-02-09/pdf/2022-02869.pdf (accessed February 19, 2023). 73. “The JOBS Act 4.0: Section-by-Section,” Committee on Banking, Housing, and Urban Affairs, U.S. Senate, https://www.banking.senate.gov/imo/media/doc/the_jobs_act_4.0sectionbysection.pdf (accessed February 19, 2023). 74. Press release, “Luetkeymeyer: SBA Lacks Infrastructure and Expertise to Expand Number of Small Business Lending Companies,” Committee on Small Business, U.S. House of Representatives, November 7, 2022, https:// smallbusiness.house.gov/news/documentsingle.aspx?DocumentID=404376 (accessed February 18, 2023).
AI Analysis:
"The bill H.R. 1491 concerns postponing tax deadlines due to certain circumstances, which is unrelated to the Project 2025 policy section listing historical executive orders, laws, and guidance documents related to federalism, property rights, privacy, grants, regulatory accountability, and similar governance topics. There is no thematic or policy overlap between the bill's tax-focused content and the Project 2025 executive office policy references provided."
— 66 — Mandate for Leadership: The Conservative Promise 17. President William J. Clinton, Executive Order 13132, “Federalism,” August 4, 1999, in Federal Register, Vol. 64, No. 153 (August 10, 1999), pp. 43255–43259, https://www.govinfo.gov/content/pkg/FR-1999-08-10/pdf/99- 20729.pdf (accessed January 31, 2023). 18. President Ronald Reagan, Executive Order 12630, “Governmental Actions and Interference with Constitutionally Protected Property Rights,” March 15, 1988, in Federal Register, Vol. 53, No. 53 (March 18, 1988), pp. 8859–8862, https://www.regulationwriters.com/downloads/Executive_Orders/EO_12630.pdf (accessed January 31, 2023). 19. Section 115 in H.R. 4577, Consolidated Appropriations Act, 2001, Public Law No. 106-544, 106th Congress, December 21, 2000, https://www.congress.gov/106/plaws/publ554/PLAW-106publ554.pdf (accessed January 31, 2023). 20. H.R. 6410, Paperwork Reduction Act of 1980, Public Law No. 96-511, 96th Congress, December 11, 1980, https:// www.congress.gov/96/statute/STATUTE-94/STATUTE-94-Pg2812.pdf (accessed January 31, 2023). 21. S. 3418, An Act to Amend Title 5, United States Code, by Adding a Section 552a, to Safeguard Individual Privacy from the Misuse of Federal Records, to Provide that Individuals Be Granted Access to Records Concerning Them Which Are Maintained by Federal Agencies, to Establish a Privacy Protection Study Commission, and for Other Purposes (Privacy Act of 1974), Public Law No. 93-579, 93rd Congress, December 31, 1974, https://www.congress.gov/93/statute/STATUTE-88/STATUTE-88-Pg1896.pdf (accessed January 31, 2023). 22. Office of Management and Budget, “Guidance for Grants and Agreements,” Final Guidance, Federal Register, Vol. 85, No. 157 (August 13, 2020), pp. 49506–49582, https://www.govinfo.gov/content/pkg/FR-2020-08-13/ pdf/2020-17468.pdf (accessed January 31, 2023), and “Guidance for Grants and Agreements,” Correcting Amendments, Federal Register, Vol. 86, No. 33 (February 22, 2021), pp. 10439–10440, https://www.govinfo. gov/content/pkg/FR-2021-02-22/pdf/2021-02969.pdf (accessed January 31, 2023). 23. H.R. 5, Regulatory Accountability Act of 2017, 115th Congress, introduced January 3, 2017, https://www. congress.gov/bill/115th-congress/house-bill/5 (accessed January 31, 20/23), and S. 951, Regulatory Accountability Act of 2017, 115th Congress, introduced April 26, 2017, https://www.congress.gov/bill/115th- congress/senate-bill/951 (accessed January 31, 2023). 24. S. 2314, Social Media Addiction Reduction Technology Act (SMART Act), 116th Congress, introduced July 30, 2019, https://www.congress.gov/bill/116th-congress/senate-bill/2314/text (accessed January 31, 2023). 25. H.R. 1605, Guidance Out of Darkness Act (GOOD Act), 117th Congress, introduced March 8, 2021, https://www. congress.gov/bill/117th-congress/house-bill/1605 (accessed January 31, 2023). 26. S. 2804, Early Participation in Regulations Act of 2021, 117th Congress, introduced September 22, 2021, https:// www.congress.gov/bill/117th-congress/senate-bill/2804 (accessed January 31, 2023). 27. S. 170, Unfunded Mandates Accountability and Transparency Act, 117th Congress, introduced February 2, 2021, https://www.congress.gov/bill/117th-congress/senate-bill/170 (accessed January 31, 2023). 28. H.R. 277, Regulations from the Executive in Need of Scrutiny Act of 2023 (REINS Act), 118th Congress, introduced January 11, 2023, https://www.congress.gov/bill/118th-congress/house-bill/277/all-info?r=217 (accessed January 31, 2023). 29. Subtitle E, “Congressional Review,” in H.R. 3136, Contract with America Advancement Act of 1996, Public Law No. 104-121, 104th Congress, March 29, 1996, https://www.govinfo.gov/content/pkg/PLAW-104publ121/pdf/ PLAW-104publ121.pdf (accessed January 31, 2023). 30. H.R. 115, Midnight Rules Relief Act of 2023, 118th Congress, introduced January 9, 2023, https://www.congress. gov/bill/118th-congress/house-bill/115/text?s=1&r=18 (accessed January 31, 2023). 31. See Federation of American Scientists, Intelligence Resource Program, “Presidential Directives and Executive Orders,” https://irp.fas.org/offdocs/direct.htm (accessed February 1, 2023), and Library of Congress, Researchers, Newspaper and Current Periodical Reading Room, “Presidential Directives and Where to Find Them,” March 30, 2022, https://www.loc.gov/rr/news/directives.html (accessed February 1, 2023). 32. President Donald J. Trump, Executive Order 13803, “Reviving the National Space Council,” June 30, 2017, in Federal Register, Vol. 82, No. 129 (July 7, 2017), pp. 31429–31432, https://www.govinfo.gov/content/pkg/FR- 2017-07-07/pdf/2017-14378.pdf (accessed February 1, 2023).
AI Analysis:
"The bill amends the Internal Revenue Code to postpone certain tax deadlines, which is unrelated to the Department of Homeland Security focus of Project 2025's policy section on immigration, CISA, border security, and related homeland security initiatives."
— 168 — Mandate for Leadership: The Conservative Promise ENDNOTES 1. H.R. 5005, Homeland Security Act of 2002, Public Law No. 107-296, 107th Congress, November 25, 2002, § 101(b)(1), https://www.congress.gov/107/plaws/publ296/PLAW-107publ296.pdf (accessed March 14, 2023). 2. See, for example, “Elon Musk Slams CISA Censorship Network as ‘Propaganda Platform,’” Kanekoa News, December 28, 2022, https://kanekoa.substack.com/p/elon-musk-slams-cisa-censorship-network (accessed March 14, 2023). 3. H.R. 2680, An Act to Amend the Immigration and Nationality Act, and for Other Purposes, Public Law No. 89-236, 89th Congress, October 3, 1965, https://www.govinfo.gov/content/pkg/STATUTE-79/pdf/STATUTE-79- Pg911.pdf (accessed March 14, 2023). 4. Added to the Immigration and Nationality Act by the Illegal Immigration Reform and Immigrant Responsibility Act of 1996. See H.R. 3610, Omnibus Consolidated Appropriations Act, 1997, Public Law No. 104-208, 104th Congress, September 30, 1996, Division C, https://www.congress.gov/104/plaws/publ208/ PLAW-104publ208.pdf (accessed March 14, 2023). 5. 8 U.S. Code, https://www.law.cornell.edu/uscode/text/8 (accessed March 14, 2023). 6. 18 U.S. Code, https://www.law.cornell.edu/uscode/text/18 (accessed March 14, 2023). 7. 5 U.S. Code §§ 551–559, https://www.law.cornell.edu/uscode/text/5/part-I/chapter-5/subchapter-II (accessed March 14, 2023). 8. Table, “United States Citizenship and Immigration Services Budget Comparison and Adjustments Appropriation and PPA Summary,” in U.S. Department of Homeland Security, United States Citizenship and Immigration Services, Department of Homeland Security, United States Citizenship and Immigration Services, Budget Overview, Fiscal Year 2023 Congressional Justification, p. CIS-4, https://www.uscis.gov/ sites/default/files/document/reports/U.S._Citizenship_and_Immigration_Services%E2%80%99_Budget_ Overview_Document_for%20Fiscal_Year_2023.pdf#:~:text=The%20FY%202023%20Budget%20includes%20 %24913.6M%2C%204%2C001%20positions%3B,of%20%24444.1M%20above%20the%20FY%202022%20 President%E2%80%99s%20Budget (accessed March 14, 2023), and Table, “United States Citizenship and Immigration Services Comparison of Budget Authority and Request,” in ibid., p. CIS-5. 9. H.R. 7311, William Wilberforce Trafficking Victims Protection Reauthorization Act of 2008, Public Law No. 110-457, 110th Congress, December 23, 2008, § 235, https://www.congress.gov/110/plaws/publ457/PLAW- 110publ457.pdf (accessed March 15, 2023). 10. Matter of A-B-, Respondent, 27 I&N Dec. 316 (A.G. 2018), https://www.justice.gov/eoir/page/file/1070866/ download (accessed January 18, 2023). 11. Arizona v. United States, 567 U.S. 387 (2012), https://supreme.justia.com/cases/federal/us/567/387/ (accessed January 18, 2023). 12. Robert T. Stafford Disaster Relief and Emergency Assistance Act [Public Law 93–288; Approved May 22, 1974] [As Amended Through P.L. 117–328, Enacted December 29, 2022], https://www.govinfo.gov/content/pkg/ COMPS-2977/pdf/COMPS-2977.pdf (accessed March 15, 2023). 13. U.S. Department of Homeland Security, Federal Emergency Management Agency, Department of Homeland Security, Federal Emergency Management Agency, Budget Overview, Fiscal Year 2023 Congressional Justification, p. FEMA-24, https://www.dhs.gov/sites/default/files/2022-03/Federal%20Emergency%20 Management%20Agency_Remediated.pdf (accessed March 15, 2023). 14. Report, United States Secret Service: An Agency in Crisis, Committee on Oversight and Government Reform, U.S. House of Representatives, 114th Congress, December 9, 2015, https://republicans-oversight.house.gov/ wp-content/uploads/2015/12/Oversight-USSS-Report.pdf (accessed January 18, 2023). 15. 5 U.S. Code § 7103, https://www.law.cornell.edu/uscode/text/5/7103 (accessed March 15, 2023). 16. S. 3418, Privacy Act of 1974, Public Law No. 93-579, 93rd Congress, December 31, 1974, https://www.govinfo. gov/content/pkg/STATUTE-88/pdf/STATUTE-88-Pg1896.pdf (accessed March 15, 2023). 17. H.R. 1428, Judicial Redress Act of 2015, Public Law No. 114-126, 114th Congress, February 24, 2016, https://www. congress.gov/114/plaws/publ126/PLAW-114publ126.pdf (accessed March 15, 2023). 18. H.R. 1158, Consolidated Appropriations Act, 2020, Public Law No. 116-93, 116th Congress, December 20, 2019, https://www.congress.gov/bill/116th-congress/house-bill/1158 (accessed January 18, 2023).
Showing 3 of 5 policy matches
Policy matches are calculated using a hybrid approach: initial candidates are found using semantic similarity between bill summaries and Project 2025 policy text, then an AI model (Llama 3.1 70B) provides detailed alignment ratings and analysis. Ratings range from 1 (minimal alignment) to 5 (very strong alignment). This analysis does not imply direct causation or intent.