PUBLIC LAW 115–63—SEPT. 29, 2017 

DISASTER TAX RELIEF AND AIRPORT AND 

AIRWAY EXTENSION ACT OF 2017 


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131 STAT. 1168 PUBLIC LAW 115–63—SEPT. 29, 2017 

Public Law 115–63 

115th Congress 

An Act 

To amend title 49, United States Code, to extend authorizations for the airport 

improvement program, to amend the Internal Revenue Code of 1986 to extend 

the funding and expenditure authority of the Airport and Airway Trust Fund, 

to provide disaster tax relief, and for other purposes. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 

(a) SHORT TITLE.—This Act may be cited as the ‘‘Disaster 

Tax Relief and Airport and Airway Extension Act of 2017’’. 

(b) TABLE OF CONTENTS.—The table of contents for this Act 

is as follows: 

Sec. 1. Short title; table of contents. 

TITLE I—FEDERAL AVIATION PROGRAMS 

Sec. 101. Extension of airport improvement program. 

Sec. 102. Extension of expiring authorities. 

Sec. 103. Federal Aviation Administration operations. 

Sec. 104. Small community air service. 

Sec. 105. Air navigation facilities and equipment. 

Sec. 106. Research, engineering, and development. 

Sec. 107. Funding for aviation programs. 

TITLE II—AVIATION REVENUE PROVISIONS 

Sec. 201. Expenditure authority from Airport and Airway Trust Fund. 

Sec. 202. Extension of taxes funding Airport and Airway Trust Fund. 

TITLE III—EXPIRING HEALTH PROVISIONS 

Sec. 301. Extension of certain public health programs. 

Sec. 302. Extension of Medicare Patient IVIG Access Demonstration Project. 

Sec. 303. Funds from the Medicare Improvement Fund. 

TITLE IV—DEVELOPMENT OF PRIVATE FLOOD INSURANCE MARKET 

Sec. 401. Private flood insurance. 

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

Sec. 501. Definitions. 

Sec. 502. Special disaster-related rules for use of retirement funds. 

Sec. 503. Disaster-related employment relief. 

Sec. 504. Additional disaster-related tax relief provisions. 

Sec. 505. Budgetary effects. 

TITLE I—FEDERAL AVIATION 

PROGRAMS 

SEC. 101. EXTENSION OF AIRPORT IMPROVEMENT PROGRAM. 

(a) AUTHORIZATION OF APPROPRIATIONS.— 

Time periods. 

Disaster Tax 

Relief and 

Airport and 

Airway 

Extension Act 

of 2017. 

26 USC 1 note. 

Sept. 29, 2017 

[H.R. 3823] 


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PUBLIC LAW 115–63—SEPT. 29, 2017 131 STAT. 1169 

(1) IN GENERAL.—Section 48103(a) of title 49, United States 

Code, is amended by striking the period at the end and inserting 

‘‘and $1,670,410,959 for the period beginning on October 1, 

2017, and ending on March 31, 2018.’’. 

(2) OBLIGATION OF AMOUNTS.—Subject to limitations specified in advance in appropriations Acts, sums made available 

pursuant to the amendment made by paragraph (1) may be 

obligated at any time through September 30, 2018, and shall 

remain available until expended. 

(3) PROGRAM IMPLEMENTATION.—For purposes of calculating funding apportionments and meeting other requirements 

under sections 47114, 47115, 47116, and 47117 of title 49, 

United States Code, for the period beginning on October 1, 

2017, and ending on March 31, 2018, the Administrator of 

the Federal Aviation Administration shall— 

(A) first calculate such funding apportionments on an 

annualized basis as if the total amount available under 

section 48103 of such title for fiscal year 2018 were 

$3,350,000,000; and 

(B) then reduce by 50 percent— 

(i) all funding apportionments calculated under 

subparagraph (A); and 

(ii) amounts available pursuant to sections 

47117(b) and 47117(f)(2) of such title. 

(b) PROJECT GRANT AUTHORITY.—Section 47104(c) of title 49, 

United States Code, is amended in the matter preceding paragraph 

(1) by striking ‘‘September 30, 2017,’’ and inserting ‘‘March 31, 

2018,’’. 

SEC. 102. EXTENSION OF EXPIRING AUTHORITIES. 

(a) Section 47107(r)(3) of title 49, United States Code, is 

amended by striking ‘‘October 1, 2017’’ and inserting ‘‘April 1, 

2018’’. 

(b) Section 47114(c)(1)(F) of title 49, United States Code, is 

amended— 

(1) in the subparagraph heading by striking ‘‘FOR FISCAL

YEAR 2017’’; and 

(2) in the matter preceding clause (i) by striking ‘‘for fiscal 

year 2017 an amount’’ and inserting ‘‘for each of fiscal years 

2017 and 2018 an amount’’. 

(c) Section 47115(j) of title 49, United States Code, is amended 

by inserting ‘‘and for the period beginning on October 1, 2017, 

and ending on March 31, 2018’’ after ‘‘fiscal years 2012 through 

2017’’. 

(d) Section 47124(b)(3)(E) of title 49, United States Code, is 

amended by inserting ‘‘and not more than $5,160,822 for the period 

beginning on October 1, 2017, and ending on March 31, 2018,’’ 

after ‘‘fiscal years 2012 through 2017’’. 

(e) Section 47141(f) of title 49, United States Code, is amended 

by striking ‘‘September 30, 2017’’ and inserting ‘‘March 31, 2018’’. 

(f) Section 186(d) of the Vision 100—Century of Aviation 

Reauthorization Act (117 Stat. 2518) is amended by inserting ‘‘and 

for the period beginning on October 1, 2017, and ending on March 

31, 2018,’’ after ‘‘fiscal years 2012 through 2017’’. 

(g) Section 409(d) of the Vision 100—Century of Aviation 

Reauthorization Act (49 U.S.C. 41731 note) is amended by striking 

‘‘September 30, 2017’’ and inserting ‘‘March 31, 2018’’. 


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131 STAT. 1170 PUBLIC LAW 115–63—SEPT. 29, 2017 

(h) Section 140(c)(1) of the FAA Modernization and Reform 

Act of 2012 (126 Stat. 28) is amended by striking ‘‘2017’’ and 

inserting ‘‘2018’’. 

(i) Section 411(h) of the FAA Modernization and Reform Act 

of 2012 (49 U.S.C. 42301 prec. note) is amended by striking ‘‘September 30, 2017’’ and inserting ‘‘March 31, 2018’’. 

(j) Section 822(k) of the FAA Modernization and Reform Act 

of 2012 (49 U.S.C. 47141 note) is amended by striking ‘‘September 

30, 2017’’ and inserting ‘‘March 31, 2018’’. 

(k) Section 2306(b) of the FAA Extension, Safety, and Security 

Act of 2016 (130 Stat. 641) is amended by striking ‘‘October 1, 

2017’’ and inserting ‘‘April 1, 2018’’. 

SEC. 103. FEDERAL AVIATION ADMINISTRATION OPERATIONS. 

Section 106(k) of title 49, United States Code, is amended— 

(1) in paragraph (1)— 

(A) in subparagraph (D) by striking ‘‘and’’ at the end; 

(B) in subparagraph (E) by striking the period at the 

end and inserting ‘‘; and’’; and 

(C) by inserting after subparagraph (E) the following: 

‘‘(F) $4,999,191,956 for the period beginning on October 

1, 2017, and ending on March 31, 2018.’’; and 

(2) in paragraph (3) by inserting ‘‘and for the period beginning on October 1, 2017, and ending on March 31, 2018’’ after 

‘‘fiscal years 2012 through 2017’’. 

SEC. 104. SMALL COMMUNITY AIR SERVICE. 

(a) ESSENTIAL AIR SERVICE AUTHORIZATION.—Section 

41742(a)(2) of title 49, United States Code, is amended by striking 

‘‘and $175,000,000 for each of fiscal years 2016 and 2017’’ and 

inserting ‘‘$175,000,000 for each of fiscal years 2016 and 2017, 

and $74,794,521 for the period beginning on October 1, 2017, and 

ending on March 31, 2018,’’. 

(b) AIRPORTS NOT RECEIVING SUFFICIENT SERVICE.—Section 

41743(e)(2) of title 49, United States Code, is amended by inserting 

‘‘and $4,986,301 for the period beginning on October 1, 2017, and 

ending on March 31, 2018,’’ after ‘‘fiscal years 2012 through 2017’’. 

SEC. 105. AIR NAVIGATION FACILITIES AND EQUIPMENT. 

Section 48101(a) of title 49, United States Code, is amended 

by adding at the end the following: 

‘‘(6) $1,423,589,041 for the period beginning on October 

1, 2017, and ending on March 31, 2018.’’. 

SEC. 106. RESEARCH, ENGINEERING, AND DEVELOPMENT. 

Section 48102(a) of title 49, United States Code, is amended— 

(1) in paragraph (8) by striking ‘‘and’’ at the end; 

(2) in paragraph (9) by striking the period at the end 

and inserting ‘‘; and’’; and 

(3) by adding at the end the following: 

‘‘(10) $88,008,219 for the period beginning on October 1, 

2017 and ending on March 31, 2018.’’. 

SEC. 107. FUNDING FOR AVIATION PROGRAMS. 

(a) IN GENERAL.—Section 48114 of title 49, United States Code, 

is amended— 

(1) in subsection (a)(2) by striking ‘‘2017’’ and inserting 

‘‘2018’’; and 


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PUBLIC LAW 115–63—SEPT. 29, 2017 131 STAT. 1171 

(2) in subsection (c)(2) by striking ‘‘2017’’ and inserting 

‘‘2018’’. 

(b) COMPLIANCE WITH FUNDING REQUIREMENTS.—The budget 

authority authorized in this title, including the amendments made 

by this title, shall be deemed to satisfy the requirements of subsections (a)(1)(B) and (a)(2) of section 48114 of title 49, United 

States Code, for the period beginning on October 1, 2017, and 

ending on March 31, 2018. 

TITLE II—AVIATION REVENUE 

PROVISIONS 

SEC. 201. EXPENDITURE AUTHORITY FROM AIRPORT AND AIRWAY 

TRUST FUND. 

(a) IN GENERAL.—Section 9502(d)(1) of the Internal Revenue 

Code of 1986 is amended— 

(1) in the matter preceding subparagraph (A) by striking 

‘‘October 1, 2017’’ and inserting ‘‘April 1, 2018’’; and 

(2) in subparagraph (A) by striking the semicolon at the 

end and inserting ‘‘or the Disaster Tax Relief and Airport 

and Airway Extension Act of 2017;’’. 

(b) CONFORMING AMENDMENT.—Section 9502(e)(2) of such Code 

is amended by striking ‘‘October 1, 2017’’ and inserting ‘‘April 

1, 2018’’. 

SEC. 202. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY 

TRUST FUND. 

(a) FUEL TAXES.—Section 4081(d)(2)(B) of the Internal Revenue 

Code of 1986 is amended by striking ‘‘September 30, 2017’’ and 

inserting ‘‘March 31, 2018’’. 

(b) TICKET TAXES.— 

(1) PERSONS.—Section 4261(k)(1)(A)(ii) of such Code is 

amended by striking ‘‘September 30, 2017’’ and inserting 

‘‘March 31, 2018’’. 

(2) PROPERTY.—Section 4271(d)(1)(A)(ii) of such Code is 

amended by striking ‘‘September 30, 2017’’ and inserting 

‘‘March 31, 2018’’. 

(c) FRACTIONAL OWNERSHIP PROGRAMS.— 

(1) TREATMENT AS NONCOMMERCIAL AVIATION.—Section 

4083(b) of such Code is amended by striking ‘‘October 1, 2017’’ 

and inserting ‘‘April 1, 2018’’. 

(2) EXEMPTION FROM TICKET TAXES.—Section 4261(j) of such 

Code is amended by striking ‘‘September 30, 2017’’ and 

inserting ‘‘March 31, 2018’’. 

TITLE III—EXPIRING HEALTH 

PROVISIONS 

SEC. 301. EXTENSION OF CERTAIN PUBLIC HEALTH PROGRAMS. 

(a) EXTENSION OF PROGRAM OF PAYMENTS TO TEACHING HEALTH

CENTERS THAT OPERATE GRADUATE MEDICAL EDUCATION PROGRAMS.—Section 340H(g) of the Public Health Service Act (42 U.S.C. 

256h(g)) is amended— 

26 USC 9502. 


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131 STAT. 1172 PUBLIC LAW 115–63—SEPT. 29, 2017 

(1) by striking ‘‘and $60,000,000’’ and inserting ‘‘, 

$60,000,000’’; and 

(2) by inserting ‘‘, and $15,000,000 for the first quarter 

of fiscal year 2018’’ before the period at the end. 

(b) EXTENSION OF SPECIAL DIABETES PROGRAM FOR INDIANS.— 

Section 330C(c)(2) of the Public Health Service Act (42 U.S.C. 

254c–3(c)(2)) is amended— 

(1) in subparagraph (B), by striking ‘‘and’’ at the end; 

(2) in subparagraph (C), by striking the period at the 

end and inserting ‘‘; and’’; and 

(3) by adding at the end the following new subparagraph: 

‘‘(D) $37,500,000 for the first quarter of fiscal year 

2018.’’. 

(c) TECHNICAL CORRECTIONS.—Part D of the Public Health 

Service Act is amended by redesignating— 

(1) the second subpart XI (42 U.S.C. 256i; relating to a 

community-based collaborative care network program) as subpart XII; and 

(2) the second section 340H (42 U.S.C. 256i) as section 

340I. 

SEC. 302. EXTENSION OF MEDICARE PATIENT IVIG ACCESS DEMONSTRATION PROJECT. 

Section 101(b) of the Medicare IVIG Access and Strengthening 

Medicare and Repaying Taxpayers Act of 2012 (42 U.S.C. 1395l 

note) is amended— 

(1) in paragraph (1), by inserting after ‘‘for a period of 

3 years’’ the following: ‘‘and, subject to the availability of funds 

under subsection (g)— 

‘‘(A) if the date of enactment of the Disaster Tax Relief 

and Airport and Airway Extension Act of 2017 is on or 

before September 30, 2017, for the period beginning on 

October 1, 2017, and ending on December 31, 2020; and 

‘‘(B) if the date of enactment of such Act is after September 30, 2017, for the period beginning on the date 

of enactment of such Act and ending on December 31, 

2020’’; and 

(2) in paragraph (2), by adding at the end the following 

new sentences: ‘‘Subject to the preceding sentence, a Medicare 

beneficiary enrolled in the demonstration project on September 

30, 2017, shall be automatically enrolled during the period 

beginning on the date of the enactment of the Disaster Tax 

Relief and Airport and Airway Extension Act of 2017 and 

ending on December 31, 2020, without submission of another 

application.’’. 

SEC. 303. FUNDS FROM THE MEDICARE IMPROVEMENT FUND. 

Section 1898(b)(1) of the Social Security Act (42 U.S.C. 

1395iii(b)(1)) is amended by striking ‘‘during and after fiscal year 

2021, $270,000,000’’ and inserting ‘‘during and after fiscal year 

2021, $220,000,000’’. 

Time periods. 


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PUBLIC LAW 115–63—SEPT. 29, 2017 131 STAT. 1173 

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

SEC. 501. DEFINITIONS. 

(a) HURRICANE HARVEY DISASTER ZONE AND DISASTER AREA.— 

For purposes of this title— 

(1) HURRICANE HARVEY DISASTER ZONE.—The term ‘‘Hurricane Harvey disaster zone’’ means that portion of the Hurricane 

Harvey 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 Hurricane Harvey. 

(2) HURRICANE HARVEY DISASTER AREA.—The term ‘‘Hurricane Harvey disaster area’’ means an area with respect to 

which a major disaster has been declared by the President 

before September 21, 2017, under section 401 of such Act by 

reason of Hurricane Harvey. 

(b) HURRICANE IRMA DISASTER ZONE AND DISASTER AREA.— 

For purposes of this title— 

(1) HURRICANE IRMA DISASTER ZONE.—The term ‘‘Hurricane 

Irma disaster zone’’ means that portion of the Hurricane Irma 

disaster area determined by the President to warrant individual 

or individual and public assistance from the Federal Government under such Act by reason of Hurricane Irma. 

(2) HURRICANE IRMA DISASTER AREA.—The term ‘‘Hurricane 

Irma disaster area’’ means an area with respect to which a 

major disaster has been declared by the President before September 21, 2017, under section 401 of such Act by reason 

of Hurricane Irma. 

(c) HURRICANE MARIA DISASTER ZONE AND DISASTER AREA.— 

For purposes of this title— 

(1) HURRICANE MARIA DISASTER ZONE.—The term ‘‘Hurricane Maria disaster zone’’ means that portion of the Hurricane 

Maria disaster area determined by the President to warrant 

individual or individual and public assistance from the Federal 

Government under such Act by reason of Hurricane Maria. 

(2) HURRICANE MARIA DISASTER AREA.—The term ‘‘Hurricane Maria disaster area’’ means an area with respect to which 

a major disaster has been declared by the President before 

September 21, 2017, under section 401 of such Act by reason 

of Hurricane Maria. 

SEC. 502. 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 hurricane 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 hurricane distributions 

for any taxable year shall not exceed the excess (if any) 

of— 

(i) $100,000, over 

Determinations. 

President. 


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131 STAT. 1174 PUBLIC LAW 115–63—SEPT. 29, 2017 

(ii) the aggregate amounts treated as qualified 

hurricane 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 hurricane 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 hurricane 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 hurricane 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 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 hurricane 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 

hurricane 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 hurricane 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 hurricane 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 HURRICANE DISTRIBUTION.—Except as 

provided in paragraph (2), the term ‘‘qualified hurricane 

distribution’’ means— 

Time periods. 

Time period. 

Deadlines. 

Definitions. 


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PUBLIC LAW 115–63—SEPT. 29, 2017 131 STAT. 1175 

(i) any distribution from an eligible retirement 

plan made on or after August 23, 2017, and before 

January 1, 2019, to an individual whose principal place 

of abode on August 23, 2017, is located in the Hurricane Harvey disaster area and who has sustained an 

economic loss by reason of Hurricane Harvey, 

(ii) any distribution (which is not described in 

clause (i)) from an eligible retirement plan made on 

or after September 4, 2017, and before January 1, 

2019, to an individual whose principal place of abode 

on September 4, 2017, is located in the Hurricane 

Irma disaster area and who has sustained an economic 

loss by reason of Hurricane Irma, and 

(iii) any distribution (which is not described in 

clause (i) or (ii)) from an eligible retirement plan made 

on or after September 16, 2017, and before January 

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

on September 16, 2017, is located in the Hurricane 

Maria disaster area and who has sustained an economic loss by reason of Hurricane Maria. 

(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 hurricane 

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.— 

(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 hurricane distributions 

shall not be treated as eligible rollover distributions. 

(B) QUALIFIED HURRICANE DISTRIBUTIONS TREATED AS

MEETING PLAN DISTRIBUTION REQUIREMENTS.—For purposes 

the Internal Revenue Code of 1986, a qualified hurricane 

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 

August 23, 2017, and ending on February 28, 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) 

Time period. 

Applicability. 


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131 STAT. 1176 PUBLIC LAW 115–63—SEPT. 29, 2017 

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 February 28, 2017, and before September 21, 2017, and 

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

a principal residence in the Hurricane Harvey disaster 

area, the Hurricane Irma disaster area, or the Hurricane 

Maria disaster area, but which was not so purchased or 

constructed on account of Hurricane Harvey, Hurricane 

Irma, or Hurricane Maria. 

(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’’. 

(2) DELAY OF REPAYMENT.—In the case of a qualified individual with an outstanding loan on or after the qualified beginning date 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 the qualified beginning date 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— 

Definitions. 

Determination. 

Applicability. 

Time periods. 

Time period. 

Definition. 

Applicability. 


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PUBLIC LAW 115–63—SEPT. 29, 2017 131 STAT. 1177 

(A) IN GENERAL.—The term ‘‘qualified individual’’ 

means any qualified Hurricane Harvey individual, any 

qualified Hurricane Irma individual, and any qualified 

Hurricane Maria individual. 

(B) QUALIFIED HURRICANE HARVEY INDIVIDUAL.—The 

term ‘‘qualified Hurricane Harvey individual’’ means an 

individual whose principal place of abode on August 23, 

2017, is located in the Hurricane Harvey disaster area 

and who has sustained an economic loss by reason of Hurricane Harvey. 

(C) QUALIFIED HURRICANE IRMA INDIVIDUAL.—The term 

‘‘qualified Hurricane Irma individual’’ means an individual 

(other than a qualified Hurricane Harvey individual) whose 

principal place of abode on September 4, 2017, is located 

in the Hurricane Irma disaster area and who has sustained 

an economic loss by reason of Hurricane Irma. 

(D) QUALIFIED HURRICANE MARIA INDIVIDUAL.—The 

term ‘‘qualified Hurricane Maria individual’’ means an individual (other than a qualified Hurricane Harvey individual 

or a qualified Hurricane Irma individual) whose principal 

place of abode on September 16, 2017, is located in the 

Hurricane Maria disaster area and who has sustained an 

economic loss by reason of Hurricane Maria. 

(4) QUALIFIED BEGINNING DATE.—For purposes of this subsection, the qualified beginning date is— 

(A) in the case of any qualified Hurricane Harvey 

individual, August 23, 2017, 

(B) in the case of any qualified Hurricane Irma individual, September 4, 2017, and 

(C) in the case of any qualified Hurricane Maria individual, September 16, 2017. 

(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 

Time period. 

Time period. 

Regulations. 

Applicability. 

Contracts. 


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131 STAT. 1178 PUBLIC LAW 115–63—SEPT. 29, 2017 

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), 

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. 503. DISASTER-RELATED EMPLOYMENT RELIEF. 

(a) EMPLOYEE RETENTION CREDIT FOR EMPLOYERS AFFECTED

BY HURRICANE HARVEY.— 

(1) IN GENERAL.—For purposes of section 38 of the Internal 

Revenue Code of 1986, in the case of an eligible employer, 

the Hurricane Harvey employee retention credit shall be treated 

as a credit listed in subsection (b) of such section. For purposes 

of this subsection, the Hurricane Harvey 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. 

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

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

means any employer— 

(i) which conducted an active trade or business 

on August 23, 2017, in the Hurricane Harvey disaster 

zone, and 

(ii) with respect to whom the trade or business 

described in clause (i) is inoperable on any day after 

August 23, 2017, and before January 1, 2018, as a 

result of damage sustained by reason of Hurricane 

Harvey. 

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

means with respect to an eligible employer an employee 

whose principal place of employment on August 23, 2017, 

with such eligible employer was in the Hurricane Harvey 

disaster zone. 

(C) 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 August 23, 2017, and before January 1, 2018, which 

occurs during the period— 

(i) beginning on the date on which the trade or 

business described in subparagraph (A) first became 

inoperable at the principal place of employment of 

the employee immediately before Hurricane Harvey, 

and 

(ii) ending on the date on which such trade or 

business has resumed significant operations at such 

principal place of employment. 

Time periods. 

Applicability. 


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PUBLIC LAW 115–63—SEPT. 29, 2017 131 STAT. 1179 

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. 

(3) CERTAIN RULES TO APPLY.—For purposes of this subsection, rules similar to the rules of sections 51(i)(1) and 52, 

of the Internal Revenue Code of 1986, shall apply. 

(4) EMPLOYEE NOT TAKEN INTO ACCOUNT MORE THAN

ONCE.—An employee shall not be treated as an eligible 

employee for purposes of this subsection for any period with 

respect to any employer 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. 

(b) EMPLOYEE RETENTION CREDIT FOR EMPLOYERS AFFECTED

BY HURRICANE IRMA.— 

(1) IN GENERAL.—For purposes of section 38 of the Internal 

Revenue Code of 1986, in the case of an eligible employer, 

the Hurricane Irma employee retention credit shall be treated 

as a credit listed in subsection (b) of such section. For purposes 

of this subsection, the Hurricane Irma 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. 

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

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

means any employer— 

(i) which conducted an active trade or business 

on September 4, 2017, in the Hurricane Irma disaster 

zone, and 

(ii) with respect to whom the trade or business 

described in clause (i) is inoperable on any day after 

September 4, 2017, and before January 1, 2018, as 

a result of damage sustained by reason of Hurricane 

Irma. 

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

means with respect to an eligible employer an employee 

whose principal place of employment on September 4, 2017, 

with such eligible employer was in the Hurricane Irma 

disaster zone. 

(C) 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 September 4, 2017, and before January 1, 2018, which 

occurs during the period— 

(i) beginning on the date on which the trade or 

business described in subparagraph (A) first became 

inoperable at the principal place of employment of 

the employee immediately before Hurricane Irma, and 

Time periods. 


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131 STAT. 1180 PUBLIC LAW 115–63—SEPT. 29, 2017 

(ii) 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. 

(3) CERTAIN RULES TO APPLY.—For purposes of this subsection, rules similar to the rules of sections 51(i)(1) and 52, 

of the Internal Revenue Code of 1986, shall apply. 

(4) EMPLOYEE NOT TAKEN INTO ACCOUNT MORE THAN

ONCE.—An employee shall not be treated as an eligible 

employee for purposes of this subsection for any period with 

respect to any employer if such employer is allowed a credit 

under subsection (a), or section 51 of the Internal Revenue 

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

(c) EMPLOYEE RETENTION CREDIT FOR EMPLOYERS AFFECTED

BY HURRICANE MARIA.— 

(1) IN GENERAL.—For purposes of section 38 of the Internal 

Revenue Code of 1986, in the case of an eligible employer, 

the Hurricane Maria employee retention credit shall be treated 

as a credit listed in subsection (b) of such section. For purposes 

of this subsection, the Hurricane Maria 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. 

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

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

means any employer— 

(i) which conducted an active trade or business 

on September 16, 2017, in the Hurricane Maria disaster zone, and 

(ii) with respect to whom the trade or business 

described in clause (i) is inoperable on any day after 

September 16, 2017, and before January 1, 2018, as 

a result of damage sustained by reason of Hurricane 

Maria. 

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

means with respect to an eligible employer an employee 

whose principal place of employment on September 16, 

2017, with such eligible employer was in the Hurricane 

Maria disaster zone. 

(C) 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 September 16, 2017, and before January 1, 2018, 

which occurs during the period— 

(i) beginning on the date on which the trade or 

business described in subparagraph (A) first became 

Time periods. 


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PUBLIC LAW 115–63—SEPT. 29, 2017 131 STAT. 1181 

inoperable at the principal place of employment of 

the employee immediately before Hurricane Maria, and 

(ii) 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. 

(3) CERTAIN RULES TO APPLY.—For purposes of this subsection, rules similar to the rules of sections 51(i)(1) and 52, 

of the Internal Revenue Code of 1986, shall apply. 

(4) EMPLOYEE NOT TAKEN INTO ACCOUNT MORE THAN

ONCE.—An employee shall not be treated as an eligible 

employee for purposes of this subsection for any period with 

respect to any employer if such employer is allowed a credit 

under subsection (a) or (b), or section 51 of the Internal Revenue 

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

SEC. 504. 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. 

Applicability. 


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131 STAT. 1182 PUBLIC LAW 115–63—SEPT. 29, 2017 

(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 

August 23, 2017, and ending on December 31, 

2017, in cash to an organization described in section 170(b)(1)(A) of such Code, and 

(II) is made for relief efforts in the Hurricane 

Harvey disaster area, the Hurricane Irma disaster 

area, or the Hurricane Maria 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)’’, 

Applicability. 

Effective date. 

Determination. 

Definitions. 

Time period. 

Definition. 

Applicability. 


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PUBLIC LAW 115–63—SEPT. 29, 2017 131 STAT. 1183 

(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 disaster-related 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— 

(A) which arise in the Hurricane Harvey disaster area 

on or after August 23, 2017, and which are attributable 

to Hurricane Harvey, 

(B) which arise in the Hurricane Irma disaster area 

on or after September 4, 2017, and which are attributable 

to Hurricane Irma, or 

(C) which arise in the Hurricane Maria disaster area 

on or after September 16, 2017, and which are attributable 

to Hurricane Maria. 

(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 the applicable date. 

In the case of a resident of Puerto Rico determining the credit 

allowed under section 24(d)(1)(B)(ii) of such Code, the preceding 

sentence shall be applied by substituting ‘‘social security taxes 

(as defined in section 24(d)(2)(A) of the Internal Revenue Code 

of 1986)’’ for ‘‘earned income’’ each place it appears. 

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

(A) IN GENERAL.—The term ‘‘qualified individual’’ 

means any qualified Hurricane Harvey individual, any 

qualified Hurricane Irma individual, and any qualified 

Hurricane Maria individual. 

(B) QUALIFIED HURRICANE HARVEY INDIVIDUAL.—The 

term ‘‘qualified Hurricane Harvey individual’’ means any 

individual whose principal place of abode on August 23, 

2017, was located— 

(i) in the Hurricane Harvey disaster zone, or 

(ii) in the Hurricane Harvey disaster area (but 

outside the Hurricane Harvey disaster zone) and such 

individual was displaced from such principal place of 

abode by reason of Hurricane Harvey. 

Definitions. 

Puerto Rico. 

Time periods. 


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131 STAT. 1184 PUBLIC LAW 115–63—SEPT. 29, 2017 

(C) QUALIFIED HURRICANE IRMA INDIVIDUAL.—The term 

‘‘qualified Hurricane Irma individual’’ means any individual 

(other than a qualified Hurricane Harvey individual) whose 

principal place of abode on September 4, 2017, was 

located— 

(i) in the Hurricane Irma disaster zone, or 

(ii) in the Hurricane Irma disaster area (but outside the Hurricane Irma disaster zone) and such individual was displaced from such principal place of abode 

by reason of Hurricane Irma. 

(D) QUALIFIED HURRICANE MARIA INDIVIDUAL.—The 

term ‘‘qualified Hurricane Maria individual’’ means any 

individual (other than a qualified Hurricane Harvey individual or a qualified Hurricane Irma individual) whose 

principal place of abode on September 16, 2017, was 

located— 

(i) in the Hurricane Maria disaster zone, or 

(ii) in the Hurricane Maria disaster area (but outside the Hurricane Maria disaster zone) and such individual was displaced from such principal place of abode 

by reason of Hurricane Maria. 

(3) APPLICABLE DATE.—For purposes of this subsection, the 

term ‘‘applicable date’’ means— 

(A) in the case of a qualified Hurricane Harvey individual, August 23, 2017, 

(B) in the case of a qualified Hurricane Irma individual, 

September 4, 2017, and 

(C) in the case of a qualified Hurricane Maria individual, September 16, 2017. 

(4) 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. 

(5) 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 the applicable date— 

(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). 

(d) APPLICATION OF DISASTER-RELATED TAX RELIEF TO POSSESSIONS OF THE UNITED STATES.— 

Applicability. 


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PUBLIC LAW 115–63—SEPT. 29, 2017 131 STAT. 1185 

(1) PAYMENTS TO UNITED STATES VIRGIN ISLANDS AND

PUERTO RICO.— 

(A) UNITED STATES VIRGIN ISLANDS.—The Secretary of 

the Treasury shall pay to the United States Virgin Islands 

amounts equal to the loss in revenues to the United States 

Virgin Islands by reason of the provisions of this title. 

Such amounts shall be determined by the Secretary of 

the Treasury based on information provided by the government of the United States Virgin Islands. 

(B) PUERTO RICO.—The Secretary of the Treasury shall 

pay to Puerto Rico amounts estimated by the Secretary 

of the Treasury as being equal to the aggregate benefits 

that would have been provided to residents of Puerto Rico 

by reason of the provisions of this title if a mirror code 

tax system had been in effect in Puerto Rico. The preceding 

sentence shall not apply with respect to Puerto Rico unless 

Puerto Rico has a plan, which has been approved by the 

Secretary of the Treasury, under which Puerto Rico will 

promptly distribute such payments to its residents. 

(2) DEFINITION AND SPECIAL RULES.— 

(A) MIRROR CODE TAX SYSTEM.—For purposes of this 

subsection, the term ‘‘mirror code tax system’’ means, with 

respect to any possession of the United States, the income 

tax system of such possession if the income tax liability 

of the residents of such possession under such system is 

determined by reference to the income tax laws of the 

United States as if such possession were the United States. 

(B) TREATMENT OF PAYMENTS.—For purposes of section 

1324 of title 31, United States Code, the payments under 

this subsection shall be treated in the same manner as 

a refund due from a credit provision referred to in subsection (b)(2) of such section. 

(C) COORDINATION WITH UNITED STATES INCOME

TAXES.—In the case of any person with respect to whom 

a tax benefit is taken into account with respect to the 

taxes imposed by any possession of the United States by 

reason of this title, the Internal Revenue Code of 1986 

shall be applied with respect to such person without regard 

to the provisions of this title which provide such benefit. 

SEC. 505. BUDGETARY EFFECTS. 

(a) EMERGENCY DESIGNATION.—This title 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)). 

(b) DESIGNATION IN SENATE.—In the Senate, this title is designated as an emergency requirement pursuant to section 403(a) 

Applicability. 

Plan. 

Estimate. 

Determination. 


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131 STAT. 1186 PUBLIC LAW 115–63—SEPT. 29, 2017 

LEGISLATIVE HISTORY—H.R. 3823: 

CONGRESSIONAL RECORD, Vol. 163 (2017): 

Sept. 25, considered and failed House. 

Sept. 27, considered in House. 

Sept. 28, considered and passed House; considered and passed Senate, 

amended; House concurred in Senate amendment. 

Æ 

of S. Con. Res. 13 (111th Congress), the concurrent resolution 

on the budget for fiscal year 2010. 

Approved September 29, 2017. 


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