Notice 2025-53, page 624.

This notice grants relief under section 7508A for persons that the Secretary of the Treasury has determined to be affected by the 2024-2025 terroristic action in the State of Israel. The notice postpones deadlines for certain time-sensitive taxpayer acts, such as filing and paying taxes, and government acts, such as assessing and collecting taxes, for affected taxpayers for a full year, until September 30, 2026. The covered area includes the State of Israel, the West Bank and Gaza. The separate determination of terroristic action and grant of relief in this notice will also postpone the taxpayer acts and government acts that were postponed by Notice 2024-72 (or by both Notice 2024-72 and Notice 2023-71) until September 30, 2026, for taxpayers eligible for relief under both (or all) notices.