The main purpose of the Disaster Related Extension of Deadlines Act is to provide relief to taxpayers who are affected by disasters. This legislation aims to ensure that deadlines for filing tax returns and for receiving tax credits or refunds are extended in the event of a disaster. It also seeks to adjust the timing of tax collection notices to account for these extensions. Key provisions of the Act include amendments to the Internal Revenue Code that allow for the postponement of certain deadlines due to disasters.