79–008 

115TH CONGRESS REPORT " ! HOUSE OF REPRESENTATIVES 1st Session 115–477 

PROVIDING FOR CONSIDERATION OF THE SENATE AMENDMENT TO THE 

BILL (H.R. 1370) TO AMEND THE HOMELAND SECURITY ACT OF 2002 TO 

REQUIRE THE SECRETARY OF HOMELAND SECURITY TO ISSUE DEPARTMENT OF HOMELAND SECURITY-WIDE GUIDANCE AND DEVELOP TRAINING PROGRAMS AS PART OF THE DEPARTMENT OF HOMELAND SECURITY BLUE CAMPAIGN, AND FOR OTHER PURPOSES; PROVIDING FOR 

CONSIDERATION OF THE BILL (H.R. 4667) MAKING FURTHER SUPPLEMENTAL APPROPRIATIONS FOR THE FISCAL YEAR ENDING SEPTEMBER 

30, 2018, FOR DISASTER ASSISTANCE FOR HURRICANES HARVEY, IRMA, 

AND MARIA, AND CALENDAR YEAR 2017 WILDFIRES, AND FOR OTHER 

PURPOSES; AND PROVIDING FOR PROCEEDINGS DURING THE PERIOD 

FROM DECEMBER 22, 2017, THROUGH JANUARY 7, 2018 

DECEMBER 21, 2017.—Referred to the House Calendar and ordered to be printed 

Mr. WOODALL, from the Committee on Rules, 

submitted the following 

R E P O R T 

[To accompany H. Res. 670] 

The Committee on Rules, having had under consideration House 

Resolution 670, by a record vote of 8 to 4, report the same to the 

House with the recommendation that the resolution be adopted. 

SUMMARY OF PROVISIONS OF THE RESOLUTION

The resolution provides for consideration of the Senate amendment to H.R. 1370, the Department of Homeland Security Blue 

Campaign Authorization Act of 2017. The resolution makes in 

order a motion offered by the chair of the Committee on Appropriations or his designee that the House concur in the Senate amendment with an amendment consisting of the text of Rules Committee 

Print 115–52. The resolution waives all points of order against consideration of the motion. The resolution provides that the Senate 

amendment and the motion shall be considered as read. The resolution provides one hour of debate on the motion equally divided 

and controlled by the chair and ranking minority member of the 

Committee on Appropriations. 

Section 2 of the resolution provides for consideration of H.R. 

4667, making further supplemental appropriations for the fiscal 

year ending September 30, 2018, for disaster assistance for Hurricanes Harvey, Irma, and Maria, and calendar year 2017 wildfires, 

and for other purposes, under a closed rule. The resolution provides 

one hour of debate equally divided and controlled by the chair and 

ranking minority member of the Committee on Appropriations. The 

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resolution waives all points of order against consideration of the 

bill and provides that it shall be considered as read. The resolution 

provides that the amendments printed in the Rules Committee report shall be considered as adopted and the bill, as amended, shall 

be considered as read. The resolution waives all points of order 

against provisions in the bill, as amended. The resolution provides 

that clause 2(e) of rule XXI shall not apply during consideration of 

the bill. The resolution provides one motion to recommit with or 

without instructions. 

Section 3 of the resolution provides that on any legislative day 

of the first session of the 115th Congress after December 21, 2017: 

the Journal of the proceedings of the previous day shall be considered as approved; and the Chair may at any time declare the 

House adjourned to meet at a date and time to be announced by 

the Chair in declaring the adjournment. 

Section 4 of the resolution provides that on any legislative day 

of the second session of the 115th Congress before January 8, 2018: 

the Speaker may dispense with organizational and legislative business; the Journal of the proceedings of the previous day shall be 

considered as approved if applicable; and the Chair may at any 

time declare the House adjourned to meet at a date and time to 

be announced by the Chair in declaring the adjournment. 

Section 5 of the resolution provides that the Speaker may appoint Members to perform the duties of the Chair for the duration 

of the period addressed by sections 3 and 4. 

Section 6 of the resolution provides that each day during the period addressed by sections 3 and 4 of the resolution shall not constitute calendar days for the purposes of section 7 of the War Powers Resolution (50 U.S.C. 1546). 

Section 7 of the resolution provides that each day during the period addressed by sections 3 and 4 of the resolution shall not constitute a legislative day for the purposes of clause 7 of rule XIII 

(resolutions of inquiry). 

EXPLANATION OF WAIVERS

The waiver of all points of order against consideration of the motion includes a waiver of the following: 

• Clause 7 of rule XVI, which requires that no motion or 

proposition on a subject different from that under consideration shall be admitted under color of amendment; 

• Clause 4 of rule XXI, which prohibits reporting a bill or 

joint resolution carrying an appropriation from a committee 

not having jurisdiction to report an appropriation; 

• Clause 10 of rule XXI, which prohibits the consideration of 

a bill if it has the net effect of increasing mandatory spending 

over the five-year or ten-year period; 

• Section 302(f) of the Congressional Budget Act, which prohibits consideration of legislation providing new budget authority in excess of a 302(a) allocation of such authority; 

• Section 306 of the Congressional Budget Act, which prohibits consideration of legislation within the jurisdiction of the 

Committee on the Budget unless referred to or reported by the 

Budget Committee; 

• Section 311 of the Congressional Budget Act, which prohibits consideration of legislation that would cause the level of 

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total new budget authority for the first fiscal year to be exceeded; and • Section 314(f) of the Congressional Budget Act, which prohibits the consideration of legislation that provides budget authority for a fiscal year that exceeds either of the discretionary 

statutory spending limits. 

Although the resolution waives all points of order against consideration of H.R. 4667, the Committee is not aware of any points of 

order. The waiver is prophylactic in nature. 

Although the resolution waives all points of order against provisions in H.R. 4667, as amended, the Committee is not aware of any 

points of order. The waiver is prophylactic in nature. 

COMMITTEE VOTES

The results of each record vote on an amendment or motion to 

report, together with the names of those voting for and against, are 

printed below: 

Rules Committee record vote No. 168 

Motion by Ms. Slaughter to make in order and provide the appropriate waivers to amendment #4 to the Senate amendment to H.R. 

1370, offered by Rep. Lujan Grisham (NM), which adds the Dream 

Act (H.R. 3440) to the underlying bill, which would give those with 

DACA and others who arrived in the United States as children a 

path to permanent legal status and citizenship. Defeated: 4–8 

Majority Members Vote Minority Members Vote 

Mr. Cole ............................................................ Nay Ms. Slaughter .................................................. Yea 

Mr. Woodall ...................................................... Nay Mr. McGovern ................................................... Yea 

Mr. Burgess ...................................................... Nay Mr. Hastings of Florida ................................... Yea 

Mr. Collins ........................................................ Nay Mr. Polis ........................................................... Yea 

Mr. Byrne .......................................................... Nay 

Mr. Newhouse ................................................... Nay 

Mr. Buck ........................................................... ...................

Ms. Cheney ....................................................... Nay 

Mr. Sessions, Chairman ................................... Nay 

Rules Committee record vote No. 169 

Motion by Mr. Hastings of Florida to make in order and provide 

the necessary waivers for an amendment offered by Rep. Hastings 

to the CR with the text consisting of the following: none of the 

funds appropriated in the Continuing Appropriations Act, 2018 (division D of Public Law 115–56) may be used to deport recipients 

of the Deferred Action for Childhood Arrivals Program. Defeated: 

4–8 

Majority Members Vote Minority Members Vote 

Mr. Cole ............................................................ Nay Ms. Slaughter .................................................. Yea 

Mr. Woodall ...................................................... Nay Mr. McGovern ................................................... Yea 

Mr. Burgess ...................................................... Nay Mr. Hastings of Florida ................................... Yea 

Mr. Collins ........................................................ Nay Mr. Polis ........................................................... Yea 

Mr. Byrne .......................................................... Nay 

Mr. Newhouse ................................................... Nay 

Mr. Buck ........................................................... ...................

Ms. Cheney ....................................................... Nay 

Mr. Sessions, Chairman ................................... Nay 

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Rules Committee record vote No. 170 

Motion by Mr. Polis to provide a rule for consideration of H.R. 

3440, the DREAM Act, as a standalone measure under an open 

rule. Defeated: 4–8 

Majority Members Vote Minority Members Vote 

Mr. Cole ............................................................ Nay Ms. Slaughter .................................................. Yea 

Mr. Woodall ...................................................... Nay Mr. McGovern ................................................... Yea 

Mr. Burgess ...................................................... Nay Mr. Hastings of Florida ................................... Yea 

Mr. Collins ........................................................ Nay Mr. Polis ........................................................... Yea 

Mr. Byrne .......................................................... Nay 

Mr. Newhouse ................................................... Nay 

Mr. Buck ........................................................... ...................

Ms. Cheney ....................................................... Nay 

Mr. Sessions, Chairman ................................... Nay 

Rules Committee record vote No. 171 

Motion by Mr. Cole to report the rule. Adopted: 8–4 

Majority Members Vote Minority Members Vote 

Mr. Cole ............................................................ Yea Ms. Slaughter .................................................. Nay 

Mr. Woodall ...................................................... Yea Mr. McGovern ................................................... Nay 

Mr. Burgess ...................................................... Yea Mr. Hastings of Florida ................................... Nay 

Mr. Collins ........................................................ Yea Mr. Polis ........................................................... Nay 

Mr. Byrne .......................................................... Yea 

Mr. Newhouse ................................................... Yea 

Mr. Buck ........................................................... ...................

Ms. Cheney ....................................................... Yea 

Mr. Sessions, Chairman ................................... Yea 

SUMMARY OF THE AMENDMENTS TO H.R. 4667 CONSIDERED AS

ADOPTED

1. Walters, Mimi (CA): Provides disaster-related tax relief to individuals in major declared disaster areas resulting from wildfires 

in California and Hurricane Harvey in Louisiana. Makes technical 

corrections to ensure correct effective dates for sections 2009 and 

2037. 

2. Gonza ́lez-Colo ́n (PR): Designates low-income communities in 

Puerto Rico as opportunity zones. 

TEXT OF AMENDMENTS TO H.R. 4667 CONSIDERED AS ADOPTED

AMENDMENT #1 CONSIDERED AS ADOPTED

Page 102, after line 2, insert the following: 

(c) APPLICABILITY.—This section shall apply to each disaster and 

emergency declared pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.) after 

January 1, 2016. 

Page 147, line 3, strike ‘‘(C)’’ and insert ‘‘(B)’’. 

Page 159, line 20, insert ‘‘(other than division E)’’ after ‘‘succeeding division’’. 

Page 159, line 24, insert ‘‘(other than division E)’’ after ‘‘succeeding division’’. 

Page 160, insert ‘‘(other than division E)’’ after ‘‘succeeding division’’ beginning on line 9. 

Page 160, after line 14, add the following: 

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DIVISION E—TAX RELIEF RELATING TO 

CERTAIN DISASTERS 

TITLE I—CALIFORNIA FIRES 

SEC. 5001. DEFINITIONS. 

For purposes of this title— 

(1) CALIFORNIA WILDFIRE DISASTER ZONE.—The term ‘‘California wildfire disaster zone’’ means that portion of the California wildfire disaster area determined by the President to 

warrant individual or individual and public assistance from the 

Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of wildfires in 

California. 

(2) CALIFORNIA WILDFIRE DISASTER AREA.—The term ‘‘California wildfire disaster area’’ means an area with respect to 

which during 2017 a major disaster has been declared by the 

President under section 401 of such Act by reason of wildfires 

in California. 

SEC. 5002. SPECIAL DISASTER-RELATED RULES FOR USE OF RETIREMENT FUNDS. 

(a) TAX-FAVORED WITHDRAWALS FROM RETIREMENT PLANS.— (1) IN GENERAL.—Section 72(t) of the Internal Revenue Code 

of 1986 shall not apply to any qualified wildfire distribution. 

(2) AGGREGATE DOLLAR LIMITATION.— (A) IN GENERAL.—For purposes of this subsection, the 

aggregate amount of distributions received by an individual which may be treated as qualified wildfire distributions for any taxable year shall not exceed the excess (if 

any) of— (i) $100,000, over 

(ii) the aggregate amounts treated as qualified wildfire distributions received by such individual for all 

prior taxable years. 

(B) TREATMENT OF PLAN DISTRIBUTIONS.—If a distribution to an individual would (without regard to subparagraph (A)) be a qualified wildfire distribution, a plan shall 

not be treated as violating any requirement of the Internal 

Revenue Code of 1986 merely because the plan treats such 

distribution as a qualified wildfire distribution, unless the 

aggregate amount of such distributions from all plans 

maintained by the employer (and any member of any controlled group which includes the employer) to such individual exceeds $100,000. 

(C) CONTROLLED GROUP.—For purposes of subparagraph 

(B), the term ‘‘controlled group’’ means any group treated 

as a single employer under subsection (b), (c), (m), or (o) 

of section 414 of the Internal Revenue Code of 1986. 

(3) AMOUNT DISTRIBUTED MAY BE REPAID.— 

(A) IN GENERAL.—Any individual who receives a qualified wildfire distribution may, at any time during the 3- 

year period beginning on the day after the date on which 

such distribution was received, make one or more contributions in an aggregate amount not to exceed the amount of 

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such distribution to an eligible retirement plan of which 

such individual is a beneficiary and to which a rollover 

contribution of such distribution could be made under section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), of 

the Internal Revenue Code of 1986, as the case may be. 

(B) TREATMENT OF REPAYMENTS OF DISTRIBUTIONS FROM

ELIGIBLE RETIREMENT PLANS OTHER THAN IRAS.—For purposes of the Internal Revenue Code of 1986, if a contribution is made pursuant to subparagraph (A) with respect to 

a qualified wildfire distribution from an eligible retirement 

plan other than an individual retirement plan, then the 

taxpayer shall, to the extent of the amount of the contribution, be treated as having received the qualified wildfire 

distribution in an eligible rollover distribution (as defined 

in section 402(c)(4) of such Code) and as having transferred the amount to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution. 

(C) TREATMENT OF REPAYMENTS FOR DISTRIBUTIONS

FROM IRAS.—For purposes of the Internal Revenue Code of 

1986, if a contribution is made pursuant to subparagraph 

(A) with respect to a qualified wildfire distribution from an 

individual retirement plan (as defined by section 

7701(a)(37) of such Code), then, to the extent of the 

amount of the contribution, the qualified wildfire distribution shall be treated as a distribution described in section 

408(d)(3) of such Code and as having been transferred to 

the eligible retirement plan in a direct trustee to trustee 

transfer within 60 days of the distribution. 

(4) DEFINITIONS.—For purposes of this subsection— 

(A) QUALIFIED WILDFIRE DISTRIBUTION.—Except as provided in paragraph (2), the term ‘‘qualified wildfire distribution’’ means any distribution from an eligible retirement plan made on or after October 8, 2017, and before 

January 1, 2019, to an individual whose principal place of 

abode on October 8, 2017, is located in the California wildfire disaster area and who has sustained an economic loss 

by reason of the wildfires to which the declaration of such 

area relates. 

(B) ELIGIBLE RETIREMENT PLAN.—The term ‘‘eligible retirement plan’’ shall have the meaning given such term by 

section 402(c)(8)(B) of the Internal Revenue Code of 1986. 

(5) INCOME INCLUSION SPREAD OVER 3-YEAR PERIOD.— 

(A) IN GENERAL.—In the case of any qualified wildfire 

distribution, unless the taxpayer elects not to have this 

paragraph apply for any taxable year, any amount required to be included in gross income for such taxable year 

shall be so included ratably over the 3-taxable-year period 

beginning with such taxable year. 

(B) SPECIAL RULE.—For purposes of subparagraph (A), 

rules similar to the rules of subparagraph (E) of section 

408A(d)(3) of the Internal Revenue Code of 1986 shall 

apply. 

(6) SPECIAL RULES.— 

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(A) EXEMPTION OF DISTRIBUTIONS FROM TRUSTEE TO

TRUSTEE TRANSFER AND WITHHOLDING RULES.—For purposes of sections 401(a)(31), 402(f), and 3405 of the Internal Revenue Code of 1986, qualified wildfire distributions 

shall not be treated as eligible rollover distributions. 

(B) QUALIFIED WILDFIRE DISTRIBUTIONS TREATED AS

MEETING PLAN DISTRIBUTION REQUIREMENTS.—For purposes the Internal Revenue Code of 1986, a qualified wildfire distribution shall be treated as meeting the requirements of sections 401(k)(2)(B)(i), 403(b)(7)(A)(ii), 

403(b)(11), and 457(d)(1)(A) of such Code. 

(b) RECONTRIBUTIONS OF WITHDRAWALS FOR HOME PURCHASES.— 

(1) RECONTRIBUTIONS.— 

(A) IN GENERAL.—Any individual who received a qualified distribution may, during the period beginning on October 8, 2017, and ending on June 30, 2018, make one or 

more contributions in an aggregate amount not to exceed 

the amount of such qualified distribution to an eligible retirement plan (as defined in section 402(c)(8)(B) of the Internal Revenue Code of 1986) of which such individual is 

a beneficiary and to which a rollover contribution of such 

distribution could be made under section 402(c), 403(a)(4), 

403(b)(8), or 408(d)(3), of such Code, as the case may be. 

(B) TREATMENT OF REPAYMENTS.—Rules similar to the 

rules of subparagraphs (B) and (C) of subsection (a)(3) 

shall apply for purposes of this subsection. 

(2) QUALIFIED DISTRIBUTION.—For purposes of this subsection, the term ‘‘qualified distribution’’ means any distribution— 

(A) described in section 401(k)(2)(B)(i)(IV), 

403(b)(7)(A)(ii) (but only to the extent such distribution relates to financial hardship), 403(b)(11)(B), or 72(t)(2)(F), of 

the Internal Revenue Code of 1986, 

(B) received after March 31, 2017, and before January 

15, 2018, and 

(C) which was to be used to purchase or construct a 

principal residence in the California wildfire disaster area 

but which was not so purchased or constructed on account 

of the wildfires to which the declaration of such area relates. 

(c) LOANS FROM QUALIFIED PLANS.— 

(1) INCREASE IN LIMIT ON LOANS NOT TREATED AS DISTRIBUTIONS.—In the case of any loan from a qualified employer plan 

(as defined under section 72(p)(4) of the Internal Revenue Code 

of 1986) to a qualified individual made during the period beginning on the date of the enactment of this Act and ending on 

December 31, 2018— 

(A) clause (i) of section 72(p)(2)(A) of such Code shall be 

applied by substituting ‘‘$100,000’’ for ‘‘$50,000’’, and 

(B) clause (ii) of such section shall be applied by substituting ‘‘the present value of the nonforfeitable accrued 

benefit of the employee under the plan’’ for ‘‘one-half of the 

present value of the nonforfeitable accrued benefit of the 

employee under the plan’’. 

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(2) DELAY OF REPAYMENT.—In the case of a qualified individual with an outstanding loan on or after October 8, 2017, 

from a qualified employer plan (as defined in section 72(p)(4) 

of the Internal Revenue Code of 1986)— 

(A) if the due date pursuant to subparagraph (B) or (C) 

of section 72(p)(2) of such Code for any repayment with respect to such loan occurs during the period beginning on 

October 8, 2017, and ending on December 31, 2018, such 

due date shall be delayed for 1 year, 

(B) any subsequent repayments with respect to any such 

loan shall be appropriately adjusted to reflect the delay in 

the due date under paragraph (1) and any interest accruing during such delay, and 

(C) in determining the 5-year period and the term of a 

loan under subparagraph (B) or (C) of section 72(p)(2) of 

such Code, the period described in subparagraph (A) shall 

be disregarded. 

(3) QUALIFIED INDIVIDUAL.—For purposes of this subsection, 

the term ‘‘qualified individual’’ means any individual whose 

principal place of abode on October 8, 2017, is located in the 

California wildfire disaster area and who has sustained an economic loss by reason of wildfires to which the declaration of 

such area relates. 

(d) PROVISIONS RELATING TO PLAN AMENDMENTS.— (1) IN GENERAL.—If this subsection applies to any amendment to any plan or annuity contract, such plan or contract 

shall be treated as being operated in accordance with the 

terms of the plan during the period described in paragraph 

(2)(B)(i). 

(2) AMENDMENTS TO WHICH SUBSECTION APPLIES.— 

(A) IN GENERAL.—This subsection shall apply to any 

amendment to any plan or annuity contract which is 

made— 

(i) pursuant to any provision of this section, or pursuant to any regulation issued by the Secretary or the 

Secretary of Labor under any provision of this section, 

and 

(ii) on or before the last day of the first plan year 

beginning on or after January 1, 2019, or such later 

date as the Secretary may prescribe. 

In the case of a governmental plan (as defined in section 

414(d) of the Internal Revenue Code of 1986), clause (ii) 

shall be applied by substituting the date which is 2 years 

after the date otherwise applied under clause (ii). 

(B) CONDITIONS.—This subsection shall not apply to any 

amendment unless— 

(i) during the period— 

(I) beginning on the date that this section or the 

regulation described in subparagraph (A)(i) takes 

effect (or in the case of a plan or contract amendment not required by this section or such regulation, the effective date specified by the plan), and 

(II) ending on the date described in subparagraph (A)(ii) (or, if earlier, the date the plan or 

contract amendment is adopted), 

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the plan or contract is operated as if such plan or contract 

amendment were in effect, and 

(ii) such plan or contract amendment applies retroactively for such period. 

SEC. 5003. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS AFFECTED BY CALIFORNIA WILDFIRES. 

(a) IN GENERAL.—For purposes of section 38 of the Internal Revenue Code of 1986, in the case of an eligible employer, the California wildfire employee retention credit shall be treated as a credit 

listed in subsection (b) of such section. For purposes of this subsection, the California wildfire employee retention credit for any 

taxable year is an amount equal to 40 percent of the qualified 

wages with respect to each eligible employee of such employer for 

such taxable year. For purposes of the preceding sentence, the 

amount of qualified wages which may be taken into account with 

respect to any individual shall not exceed $6,000. 

(b) DEFINITIONS.—For purposes of this section— 

(1) ELIGIBLE EMPLOYER.—The term ‘‘eligible employer’’ 

means any employer— 

(A) which conducted an active trade or business on October 8, 2017, in the California wildfire disaster zone, and 

(B) with respect to whom the trade or business described 

in subparagraph (A) is inoperable on any day after October 

8, 2017, and before January 1, 2018, as a result of damage 

sustained by reason of the wildfires to which such declaration of such area relates. 

(2) ELIGIBLE EMPLOYEE.—The term ‘‘eligible employee’’ 

means with respect to an eligible employer an employee whose 

principal place of employment on October 8, 2017, with such eligible employer was in the California wildfire disaster zone. 

(3) QUALIFIED WAGES.—The term ‘‘qualified wages’’ means 

wages (as defined in section 51(c)(1) of the Internal Revenue 

Code of 1986, but without regard to section 3306(b)(2)(B) of 

such Code) paid or incurred by an eligible employer with respect to an eligible employee on any day after October 8, 2017, 

and before January 1, 2018, which occurs during the period— 

(A) beginning on the date on which the trade or business 

described in paragraph (1) first became inoperable at the 

principal place of employment of the employee immediately before the wildfires to which the declaration of the 

California wildfire disaster area relates, and 

(B) ending on the date on which such trade or business 

has resumed significant operations at such principal place 

of employment. 

Such term shall include wages paid without regard to whether 

the employee performs no services, performs services at a different place of employment than such principal place of employment, or performs services at such principal place of employment before significant operations have resumed. 

(c) CERTAIN RULES TO APPLY.—For purposes of this section, rules 

similar to the rules of sections 51(i)(1), 52, and 280C(a) of the Internal Revenue Code of 1986, shall apply. 

(d) EMPLOYEE NOT TAKEN INTO ACCOUNT MORE THAN ONCE.— 

An employee shall not be treated as an eligible employee for purposes of this section for any period with respect to any employer 

10 

if such employer is allowed a credit under section 51 of the Internal 

Revenue Code of 1986 with respect to such employee for such period. 

SEC. 5004. ADDITIONAL DISASTER-RELATED TAX RELIEF PROVISIONS. 

(a) TEMPORARY SUSPENSION OF LIMITATIONS ON CHARITABLE

CONTRIBUTIONS.— 

(1) IN GENERAL.—Except as otherwise provided in paragraph 

(2), subsection (b) of section 170 of the Internal Revenue Code 

of 1986 shall not apply to qualified contributions and such contributions shall not be taken into account for purposes of applying subsections (b) and (d) of such section to other contributions. 

(2) TREATMENT OF EXCESS CONTRIBUTIONS.—For purposes of 

section 170 of the Internal Revenue Code of 1986— 

(A) INDIVIDUALS.—In the case of an individual— 

(i) LIMITATION.—Any qualified contribution shall be 

allowed only to the extent that the aggregate of such 

contributions does not exceed the excess of the taxpayer’s contribution base (as defined in subparagraph 

(G) of section 170(b)(1) of such Code) over the amount 

of all other charitable contributions allowed under section 170(b)(1) of such Code. 

(ii) CARRYOVER.—If the aggregate amount of qualified contributions made in the contribution year (within the meaning of section 170(d)(1) of such Code) exceeds the limitation of clause (i), such excess shall be 

added to the excess described in the portion of subparagraph (A) of such section which precedes clause (i) 

thereof for purposes of applying such section. 

(B) CORPORATIONS.—In the case of a corporation— 

(i) LIMITATION.—Any qualified contribution shall be 

allowed only to the extent that the aggregate of such 

contributions does not exceed the excess of the taxpayer’s taxable income (as determined under paragraph (2) of section 170(b) of such Code) over the 

amount of all other charitable contributions allowed 

under such paragraph. 

(ii) CARRYOVER.—Rules similar to the rules of subparagraph (A)(ii) shall apply for purposes of this subparagraph. 

(3) EXCEPTION TO OVERALL LIMITATION ON ITEMIZED DEDUCTIONS.—So much of any deduction allowed under section 170 of 

the Internal Revenue Code of 1986 as does not exceed the 

qualified contributions paid during the taxable year shall not 

be treated as an itemized deduction for purposes of section 68 

of such Code. 

(4) QUALIFIED CONTRIBUTIONS.— 

(A) IN GENERAL.—For purposes of this subsection, the 

term ‘‘qualified contribution’’ means any charitable contribution (as defined in section 170(c) of the Internal Revenue Code of 1986) if— 

(i) such contribution— 

(I) is paid during the period beginning on October 8, 2017, and ending on December 31, 2017, in 

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cash to an organization described in section 

170(b)(1)(A) of such Code, and 

(II) is made for relief efforts in the California 

wildfire disaster area, 

(ii) the taxpayer obtains from such organization contemporaneous written acknowledgment (within the 

meaning of section 170(f)(8) of such Code) that such 

contribution was used (or is to be used) for relief efforts described in clause (i)(II), and 

(iii) the taxpayer has elected the application of this 

subsection with respect to such contribution. 

(B) EXCEPTION.—Such term shall not include a contribution by a donor if the contribution is— 

(i) to an organization described in section 509(a)(3) 

of the Internal Revenue Code of 1986, or 

(ii) for the establishment of a new, or maintenance 

of an existing, donor advised fund (as defined in section 4966(d)(2) of such Code). 

(C) APPLICATION OF ELECTION TO PARTNERSHIPS AND S

CORPORATIONS.—In the case of a partnership or S corporation, the election under subparagraph (A)(iii) shall be 

made separately by each partner or shareholder. 

(b) SPECIAL RULES FOR QUALIFIED DISASTER-RELATED PERSONAL

CASUALTY LOSSES.— 

(1) IN GENERAL.—If an individual has a net disaster loss for 

any taxable year— 

(A) the amount determined under section 165(h)(2)(A)(ii) 

of the Internal Revenue Code of 1986 shall be equal to the 

sum of— 

(i) such net disaster loss, and 

(ii) so much of the excess referred to in the matter 

preceding clause (i) of section 165(h)(2)(A) of such 

Code (reduced by the amount in clause (i) of this subparagraph) as exceeds 10 percent of the adjusted gross 

income of the individual, 

(B) section 165(h)(1) of such Code shall be applied by 

substituting ‘‘$500’’ for ‘‘$500 ($100 for taxable years beginning after December 31, 2009)’’, 

(C) the standard deduction determined under section 

63(c) of such Code shall be increased by the net disaster 

loss, and 

(D) section 56(b)(1)(E) of such Code shall not apply to so 

much of the standard deduction as is attributable to the 

increase under subparagraph (C) of this paragraph. 

(2) NET DISASTER LOSS.—For purposes of this subsection, the 

term ‘‘net disaster loss’’ means the excess of qualified disasterrelated personal casualty losses over personal casualty gains 

(as defined in section 165(h)(3)(A) of the Internal Revenue 

Code of 1986). 

(3) QUALIFIED DISASTER-RELATED PERSONAL CASUALTY

LOSSES.—For purposes of this subsection, the term ‘‘qualified 

disaster-related personal casualty losses’’ means losses described in section 165(c)(3) of the Internal Revenue Code of 

1986 which arise in the California wildfire disaster area on or 

12 

after October 8, 2017, and which are attributable to the 

wildfires to which the declaration of such area relates. 

(c) SPECIAL RULE FOR DETERMINING EARNED INCOME.— 

(1) IN GENERAL.—In the case of a qualified individual, if the 

earned income of the taxpayer for the taxable year which includes the applicable date is less than the earned income of the 

taxpayer for the preceding taxable year, the credits allowed 

under sections 24(d) and 32 of the Internal Revenue Code of 

1986 may, at the election of the taxpayer, be determined by 

substituting— 

(A) such earned income for the preceding taxable year, 

for 

(B) such earned income for the taxable year which includes October 8, 2017. 

(2) QUALIFIED INDIVIDUAL.—For purposes of this subsection, 

the term ‘‘qualified individual’’ means any individual whose 

principal place of abode on October 8, 2017, was located— 

(A) in the California wildfire disaster zone, or 

(B) in the California wildfire disaster area (but outside 

the California wildfire disaster zone) and such individual 

was displaced from such principal place of abode by reason 

of the wildfires to which the declaration of such area relates. 

(3) EARNED INCOME.—For purposes of this subsection, the 

term ‘‘earned income’’ has the meaning given such term under 

section 32(c) of the Internal Revenue Code of 1986. 

(4) SPECIAL RULES.— 

(A) APPLICATION TO JOINT RETURNS.—For purposes of 

paragraph (1), in the case of a joint return for a taxable 

year which includes October 8, 2017— 

(i) such paragraph shall apply if either spouse is a 

qualified individual, and 

(ii) the earned income of the taxpayer for the preceding taxable year shall be the sum of the earned income of each spouse for such preceding taxable year. 

(B) UNIFORM APPLICATION OF ELECTION.—Any election 

made under paragraph (1) shall apply with respect to both 

sections 24(d) and 32, of the Internal Revenue Code of 

1986. 

(C) ERRORS TREATED AS MATHEMATICAL ERROR.—For 

purposes of section 6213 of the Internal Revenue Code of 

1986, an incorrect use on a return of earned income pursuant to paragraph (1) shall be treated as a mathematical or 

clerical error. 

(D) NO EFFECT ON DETERMINATION OF GROSS INCOME, 

ETC.—Except as otherwise provided in this subsection, the 

Internal Revenue Code of 1986 shall be applied without regard to any substitution under paragraph (1). 

13 

TITLE II—TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA 

SEC. 5101. TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA. 

(a) MODIFICATION OF HURRICANES HARVEY AND IRMA DISASTER

AREAS.—Subsections (a)(2) and (b)(2) of section 501 of the Disaster 

Tax Relief and Airport and Airway Extension Act of 2017 (Public 

Law 115–63; 131 Stat. 1173) are both amended by striking ‘‘September 21, 2017’’ and inserting ‘‘October 17, 2017’’. 

(b) EMPLOYEE RETENTION CREDIT.—Subsections (a)(3), (b)(3), and 

(c)(3) of section 503 of the Disaster Tax Relief and Airport and Airway Extension Act of 2017 (Public Law 115–63; 131 Stat. 1181) are 

each amended by striking ‘‘sections 51(i)(1) and 52’’ and inserting 

‘‘sections 51(i)(1), 52, and 280C(a)’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall take effect as if included in the provisions of title V of the 

Disaster Tax Relief and Airport and Airway Extension Act of 2017 

to which such amendments relate. 

TITLE III—BUDGETARY EFFECTS 

SEC. 5201. EMERGENCY DESIGNATION. 

This division is designated as an emergency requirement pursuant to section 4(g) of the Statutory Pay-As-You-Go Act of 2010 (2 

U.S.C. 933(g)). 

SEC. 5202. DESIGNATION IN SENATE. 

In the Senate, this division is designated as an emergency requirement pursuant to section 403(a) of S. Con. Res. 13 (111th Congress), the concurrent resolution on the budget for fiscal year 2010. 

AMENDMENT #2 CONSIDERED AS ADOPTED

At the end of division C, insert the following: 

SEC. 3004. PUERTO RICO LOW-INCOME COMMUNITIES TREATED AS 

QUALIFIED OPPORTUNITY ZONE. 

(a) IN GENERAL.—Section 1400Z–1(b) of the Internal Revenue 

Code of 1986, as added by the Tax Cuts and Jobs Act, is amended 

by adding at the end the following new paragraph: 

‘‘(3) SPECIAL RULE FOR PUERTO RICO.—Each population census tract in Puerto Rico that is a low-income community shall 

be deemed to be certified and designated as a qualified opportunity zone.’’. 

(b) CONFORMING AMENDMENT.—Section 1400Z–1(d)(1) of such 

Code is amended by inserting ‘‘and subsection (b)(3)’’ after ‘‘paragraph (2)’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall take effect as if included in the enactment of section 13823 

of the Tax Cuts and Jobs Act, and the deemed certification and 

designation under section 1400Z–1(b)(3) of such Code, as added by 

this section, shall treated as effective on the date of the enactment 

of such Act. 

Æ