I 

116TH CONGRESS 

1ST SESSION H. R. 536 

To provide tax relief for the victims of Hurricane Florence, and for other 

purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 14, 2019 

Mr. HOLDING (for himself, Mr. ROUZER, Mr. MEADOWS, Mr. WALKER, Mr. 

HUDSON, Mr. BUDD, Ms. FOXX of North Carolina, Mr. RICE of South 

Carolina, and Mr. JONES) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To provide tax relief for the victims of Hurricane Florence, 

and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Hurricane Florence 

5 Tax Relief Act’’. 

6 SEC. 2. HURRICANE FLORENCE DISASTER ZONE AND DIS7 ASTER AREA. 

8 (a) HURRICANE FLORENCE DISASTER ZONE.—For 

9 purposes of this Act, the term ‘‘Hurricane Florence disVerDate Sep 11 2014 23:08 Jan 30, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H536.IH H536

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1 aster zone’’ means that portion of the Hurricane Florence 

2 disaster area determined by the President to warrant indi3 vidual or individual and public assistance from the Federal 

4 Government under such Act by reason of Hurricane Flor5 ence. 

6 (b) HURRICANE FLORENCE DISASTER AREA.—The 

7 term ‘‘Hurricane Florence disaster area’’ means an area 

8 with respect to which a major disaster has been declared 

9 by the President before October 1, 2018, under section 

10 401 of such Act by reason of Hurricane Florence. 

11 SEC. 3. SPECIAL DISASTER-RELATED RULES FOR USE OF 

12 RETIREMENT FUNDS. 

13 (a) TAX-FAVORED WITHDRAWALS FROM RETIRE14 MENT PLANS.— 

15 (1) IN GENERAL.—Section 72(t) of the Internal 

16 Revenue Code of 1986 shall not apply to any quali17 fied hurricane distribution. 

18 (2) AGGREGATE DOLLAR LIMITATION.— 

19 (A) IN GENERAL.—For purposes of this 

20 subsection, the aggregate amount of distribu21 tions received by an individual which may be 

22 treated as qualified hurricane distributions for 

23 any taxable year shall not exceed the excess (if 

24 any) of— 

25 (i) $100,000; over 


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1 (ii) the aggregate amounts treated as 

2 qualified hurricane distributions received 

3 by such individual for all prior taxable 

4 years. 

5 (B) TREATMENT OF PLAN DISTRIBU6 TIONS.—If a distribution to an individual would 

7 (without regard to subparagraph (A)) be a 

8 qualified hurricane distribution, a plan shall not 

9 be treated as violating any requirement of the 

10 Internal Revenue Code of 1986 merely because 

11 the plan treats such distribution as a qualified 

12 hurricane distribution, unless the aggregate 

13 amount of such distributions from all plans 

14 maintained by the employer (and any member 

15 of any controlled group which includes the em16 ployer) to such individual exceeds $100,000. 

17 (C) CONTROLLED GROUP.—For purposes 

18 of subparagraph (B), the term ‘‘controlled 

19 group’’ means any group treated as a single 

20 employer under subsection (b), (c), (m), or (o) 

21 of section 414 of the Internal Revenue Code of 

22 1986. 

23 (3) AMOUNT DISTRIBUTED MAY BE REPAID.— 

24 (A) IN GENERAL.—Any individual who re25 ceives a qualified hurricane distribution may, at 


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1 any time during the 3-year period beginning on 

2 the day after the date on which such distribu3 tion was received, make one or more contribu4 tions in an aggregate amount not to exceed the 

5 amount of such distribution to an eligible retire6 ment plan of which such individual is a bene7 ficiary and to which a rollover contribution of 

8 such distribution could be made under section 

9 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 

10 457(e)(16), of the Internal Revenue Code of 

11 1986, as the case may be. 

12 (B) TREATMENT OF REPAYMENTS OF DIS13 TRIBUTIONS FROM ELIGIBLE RETIREMENT

14 PLANS OTHER THAN IRAS.—For purposes of 

15 the Internal Revenue Code of 1986, if a con16 tribution is made pursuant to subparagraph (A) 

17 with respect to a qualified hurricane distribu18 tion from an eligible retirement plan other than 

19 an individual retirement plan, then the taxpayer 

20 shall, to the extent of the amount of the con21 tribution, be treated as having received the 

22 qualified hurricane distribution in an eligible 

23 rollover distribution (as defined in section 

24 402(c)(4) of such Code) and as having trans25 ferred the amount to the eligible retirement 


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1 plan in a direct trustee to trustee transfer with2 in 60 days of the distribution. 

3 (C) TREATMENT OF REPAYMENTS FOR

4 DISTRIBUTIONS FROM IRAS.—For purposes of 

5 the Internal Revenue Code of 1986, if a con6 tribution is made pursuant to subparagraph (A) 

7 with respect to a qualified hurricane distribu8 tion from an individual retirement plan (as de9 fined by section 7701(a)(37) of such Code), 

10 then, to the extent of the amount of the con11 tribution, the qualified hurricane distribution 

12 shall be treated as a distribution described in 

13 section 408(d)(3) of such Code and as having 

14 been transferred to the eligible retirement plan 

15 in a direct trustee to trustee transfer within 60 

16 days of the distribution. 

17 (4) DEFINITIONS.—For purposes of this sub18 section— 

19 (A) QUALIFIED HURRICANE DISTRIBU20 TION.—Except as provided in paragraph (2), 

21 the term ‘‘qualified hurricane distribution’’ 

22 means any distribution from an eligible retire23 ment plan made on or after September 13, 

24 2018, and before January 1, 2020, to an indi25 vidual whose principal place of abode on SepVerDate Sep 11 2014 23:08 Jan 30, 2019 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H536.IH H536

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1 tember 13, 2018, is located in the Hurricane 

2 Florence disaster area and who has sustained 

3 an economic loss by reason of Hurricane Flor4 ence. 

5 (B) ELIGIBLE RETIREMENT PLAN.—The 

6 term ‘‘eligible retirement plan’’ shall have the 

7 meaning given such term by section 

8 402(c)(8)(B) of the Internal Revenue Code of 

9 1986. 

10 (5) INCOME INCLUSION SPREAD OVER 3-YEAR

11 PERIOD.— 

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

13 qualified hurricane distribution, unless the tax14 payer elects not to have this paragraph apply 

15 for any taxable year, any amount required to be 

16 included in gross income for such taxable year 

17 shall be so included ratably over the 3-taxable18 year period beginning with such taxable year. 

19 (B) SPECIAL RULE.—For purposes of sub20 paragraph (A), rules similar to the rules of sub21 paragraph (E) of section 408A(d)(3) of the In22 ternal Revenue Code of 1986 shall apply. 

23 (6) SPECIAL RULES.— 

24 (A) EXEMPTION OF DISTRIBUTIONS FROM

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1 HOLDING RULES.—For purposes of sections 

2 401(a)(31), 402(f), and 3405 of the Internal 

3 Revenue Code of 1986, qualified hurricane dis4 tributions shall not be treated as eligible roll5 over distributions. 

6 (B) QUALIFIED HURRICANE DISTRIBU7 TIONS TREATED AS MEETING PLAN DISTRIBU8 TION REQUIREMENTS.—For purposes the Inter9 nal Revenue Code of 1986, a qualified hurri10 cane distribution shall be treated as meeting 

11 the requirements of sections 401(k)(2)(B)(i), 

12 403(b)(7)(A)(ii), 403(b)(11), and 457(d)(1)(A) 

13 of such Code. 

14 (b) RECONTRIBUTIONS OF WITHDRAWALS FOR

15 HOME PURCHASES.— 

16 (1) RECONTRIBUTIONS.— 

17 (A) IN GENERAL.—Any individual who re18 ceived a qualified distribution may, during the 

19 period beginning on September 13, 2018, and 

20 ending on February 28, 2019, make one or 

21 more contributions in an aggregate amount not 

22 to exceed the amount of such qualified distribu23 tion to an eligible retirement plan (as defined in 

24 section 402(c)(8)(B) of the Internal Revenue 

25 Code of 1986) of which such individual is a 


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1 beneficiary and to which a rollover contribution 

2 of such distribution could be made under sec3 tion 402(c), 403(a)(4), 403(b)(8), or 408(d)(3), 

4 of such Code, as the case may be. 

5 (B) TREATMENT OF REPAYMENTS.—Rules 

6 similar to the rules of subparagraphs (B) and 

7 (C) of subsection (a)(3) shall apply for purposes 

8 of this subsection. 

9 (2) QUALIFIED DISTRIBUTION.—For purposes 

10 of this subsection, the term ‘‘qualified distribution’’ 

11 means any distribution— 

12 (A) described in section 

13 401(k)(2)(B)(i)(IV), 403(b)(7)(A)(ii) (but only 

14 to the extent such distribution relates to finan15 cial hardship), 403(b)(11)(B), or 72(t)(2)(F), 

16 of the Internal Revenue Code of 1986; 

17 (B) received after February 28, 2018, and 

18 before October 1, 2018; and 

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

20 construct a principal residence in the Hurricane 

21 Florence disaster area, but which was not so 

22 purchased or constructed on account of Hurri23 cane Florence. 

24 (c) LOANS FROM QUALIFIED PLANS.— 


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1 (1) INCREASE IN LIMIT ON LOANS NOT TREAT2 ED AS DISTRIBUTIONS.—In the case of any loan 

3 from a qualified employer plan (as defined under 

4 section 72(p)(4) of the Internal Revenue Code of 

5 1986) to a qualified individual made during the pe6 riod beginning on the date of the enactment of this 

7 Act and ending on December 31, 2019— 

8 (A) clause (i) of section 72(p)(2)(A) of 

9 such Code shall be applied by substituting 

10 ‘‘$100,000’’ for ‘‘$50,000’’; and 

11 (B) clause (ii) of such section shall be ap12 plied by substituting ‘‘the present value of the 

13 nonforfeitable accrued benefit of the employee 

14 under the plan’’ for ‘‘one-half of the present 

15 value of the nonforfeitable accrued benefit of 

16 the employee under the plan’’. 

17 (2) DELAY OF REPAYMENT.—In the case of a 

18 qualified individual with an outstanding loan on or 

19 after September 13, 2018, from a qualified employer 

20 plan (as defined in section 72(p)(4) of the Internal 

21 Revenue Code of 1986)— 

22 (A) if the due date pursuant to subpara23 graph (B) or (C) of section 72(p)(2) of such 

24 Code for any repayment with respect to such 

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1 tember 13, 2018, and ending on December 31, 

2 2019, such due date shall be delayed for 1 year; 

3 (B) any subsequent repayments with re4 spect to any such loan shall be appropriately 

5 adjusted to reflect the delay in the due date 

6 under paragraph (1) and any interest accruing 

7 during such delay; and 

8 (C) in determining the 5-year period and 

9 the term of a loan under subparagraph (B) or 

10 (C) of section 72(p)(2) of such Code, the period 

11 described in subparagraph (A) shall be dis12 regarded. 

13 (3) QUALIFIED HURRICANE FLORENCE INDI14 VIDUAL.—For purposes of this subsection, the term 

15 ‘‘qualified Hurricane Florence individual’’ means an 

16 individual whose principal place of abode on Sep17 tember 13, 2018, is located in the Hurricane Flor18 ence disaster area and who has sustained an eco19 nomic loss by reason of Hurricane Florence. 

20 (d) PROVISIONS RELATING TO PLAN AMEND21 MENTS.— 

22 (1) IN GENERAL.—If this subsection applies to 

23 any amendment to any plan or annuity contract, 

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1 ated in accordance with the terms of the plan during 

2 the period described in paragraph (2)(B)(i). 

3 (2) AMENDMENTS TO WHICH SUBSECTION AP4 PLIES.— 

5 (A) IN GENERAL.—This subsection shall 

6 apply to any amendment to any plan or annuity 

7 contract which is made— 

8 (i) pursuant to any provision of this 

9 section, or pursuant to any regulation 

10 issued by the Secretary or the Secretary of 

11 Labor under any provision of this section; 

12 and 

13 (ii) on or before the last day of the 

14 first plan year beginning on or after Janu15 ary 1, 2020, or such later date as the Sec16 retary may prescribe. 

17 In the case of a governmental plan (as defined 

18 in section 414(d) of the Internal Revenue Code 

19 of 1986), clause (ii) shall be applied by sub20 stituting the date which is 2 years after the 

21 date otherwise applied under clause (ii). 

22 (B) CONDITIONS.—This subsection shall 

23 not apply to any amendment unless— 

24 (i) during the period— 


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1 (I) beginning on the date that 

2 this section or the regulation de3 scribed in subparagraph (A)(i) takes 

4 effect (or in the case of a plan or con5 tract amendment not required by this 

6 section or such regulation, the effec7 tive date specified by the plan); and 

8 (II) ending on the date described 

9 in subparagraph (A)(ii) (or, if earlier, 

10 the date the plan or contract amend11 ment is adopted), 

12 the plan or contract is operated as if such 

13 plan or contract amendment were in effect; 

14 and 

15 (ii) such plan or contract amendment 

16 applies retroactively for such period. 

17 SEC. 4. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS 

18 AFFECTED BY HURRICANE FLORENCE. 

19 (a) IN GENERAL.—For purposes of section 38 of the 

20 Internal Revenue Code of 1986, in the case of an eligible 

21 employer, the Hurricane Florence employee retention 

22 credit shall be treated as a credit listed in subsection (b) 

23 of such section. For purposes of this section, the Hurri24 cane Florence employee retention credit for any taxable 

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


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1 wages with respect to each eligible employee of such em2 ployer for such taxable year. For purposes of the pre3 ceding sentence, the amount of qualified wages which may 

4 be taken into account with respect to any individual shall 

5 not exceed $6,000. 

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

7 (1) ELIGIBLE EMPLOYER.—The term ‘‘eligible 

8 employer’’ means any employer— 

9 (A) which conducted an active trade or 

10 business on September 13, 2018, in the Hurri11 cane Florence disaster zone; and 

12 (B) with respect to whom the trade or 

13 business described in subparagraph (A) is inop14 erable on any day after September 13, 2018, 

15 and before January 1, 2019, as a result of 

16 damage sustained by reason of Hurricane Flor17 ence. 

18 (2) ELIGIBLE EMPLOYEE.—The term ‘‘eligible 

19 employee’’ means with respect to an eligible em20 ployer an employee whose principal place of employ21 ment on September 13, 2018, with such eligible em22 ployer was in the Hurricane Florence disaster zone. 

23 (3) QUALIFIED WAGES.—The term ‘‘qualified 

24 wages’’ means wages (as defined in section 51(c)(1) 

25 of the Internal Revenue Code of 1986, but without 


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1 regard to section 3306(b)(2)(B) of such Code) paid 

2 or incurred by an eligible employer with respect to 

3 an eligible employee on any day after September 13, 

4 2018, and before January 1, 2019, which occurs 

5 during the period— 

6 (A) beginning on the date on which the 

7 trade or business described in paragraph (1) 

8 first became inoperable at the principal place of 

9 employment of the employee immediately before 

10 Hurricane Florence; and 

11 (B) ending on the date on which such 

12 trade or business has resumed significant oper13 ations at such principal place of employment. 

14 Such term shall include wages paid without regard 

15 to whether the employee performs no services, per16 forms services at a different place of employment 

17 than such principal place of employment, or per18 forms services at such principal place of employment 

19 before significant operations have resumed. 

20 (c) CERTAIN RULES TO APPLY.—For purposes of 

21 this section, rules similar to the rules of sections 51(i)(1), 

22 52, and 280C(a), of the Internal Revenue Code of 1986, 

23 shall apply. 

24 (d) EMPLOYEE NOT TAKEN INTO ACCOUNT MORE

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1 gible employee for purposes of this section for any period 

2 with respect to any employer if such employer is allowed 

3 a credit under section 51 of the Internal Revenue Code 

4 of 1986 with respect to such employee for such period. 

5 SEC. 5. ADDITIONAL DISASTER-RELATED TAX RELIEF PRO6 VISIONS. 

7 (a) TEMPORARY SUSPENSION OF LIMITATIONS ON

8 CHARITABLE CONTRIBUTIONS.— 

9 (1) IN GENERAL.—Except as otherwise pro10 vided in paragraph (2), subsection (b) of section 170 

11 of the Internal Revenue Code of 1986 shall not 

12 apply to qualified contributions and such contribu13 tions shall not be taken into account for purposes of 

14 applying subsections (b) and (d) of such section to 

15 other contributions. 

16 (2) TREATMENT OF EXCESS CONTRIBUTIONS.— 

17 For purposes of section 170 of the Internal Revenue 

18 Code of 1986— 

19 (A) INDIVIDUALS.—In the case of an indi20 vidual— 

21 (i) LIMITATION.—Any qualified con22 tribution shall be allowed only to the ex23 tent that the aggregate of such contribu24 tions does not exceed the excess of the tax25 payer’s contribution base (as defined in 


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1 subparagraph (H) of section 170(b)(1) of 

2 such Code) over the amount of all other 

3 charitable contributions allowed under sec4 tion 170(b)(1) of such Code. 

5 (ii) CARRYOVER.—If the aggregate 

6 amount of qualified contributions made in 

7 the contribution year (within the meaning 

8 of section 170(d)(1) of such Code) exceeds 

9 the limitation of clause (i), such excess 

10 shall be added to the excess described in 

11 the portion of subparagraph (A) of such 

12 section which precedes clause (i) thereof 

13 for purposes of applying such section. 

14 (B) CORPORATIONS.—In the case of a cor15 poration— 

16 (i) LIMITATION.—Any qualified con17 tribution shall be allowed only to the ex18 tent that the aggregate of such contribu19 tions does not exceed the excess of the tax20 payer’s taxable income (as determined 

21 under paragraph (2) of section 170(b) of 

22 such Code) over the amount of all other 

23 charitable contributions allowed under such 

24 paragraph. 


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1 (ii) CARRYOVER.—Rules similar to the 

2 rules of subparagraph (A)(ii) shall apply 

3 for purposes of this subparagraph. 

4 (3) QUALIFIED CONTRIBUTIONS.— 

5 (A) IN GENERAL.—For purposes of this 

6 subsection, the term ‘‘qualified contribution’’ 

7 means any charitable contribution (as defined 

8 in section 170(c) of the Internal Revenue Code 

9 of 1986) if— 

10 (i) such contribution— 

11 (I) is paid during the period be12 ginning on September 13, 2018, and 

13 ending on December 31, 2018, in cash 

14 to an organization described in section 

15 170(b)(1)(A) of such Code; and 

16 (II) is made for relief efforts in 

17 the Hurricane Florence disaster area; 

18 (ii) the taxpayer obtains from such or19 ganization contemporaneous written ac20 knowledgment (within the meaning of sec21 tion 170(f)(8) of such Code) that such con22 tribution was used (or is to be used) for 

23 relief efforts described in clause (i)(II); 

24 and 


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1 (iii) the taxpayer has elected the ap2 plication of this subsection with respect to 

3 such contribution. 

4 (B) EXCEPTION.—Such term shall not in5 clude a contribution by a donor if the contribu6 tion is— 

7 (i) to an organization described in sec8 tion 509(a)(3) of the Internal Revenue 

9 Code of 1986; or 

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

11 maintenance of an existing, donor advised 

12 fund (as defined in section 4966(d)(2) of 

13 such Code). 

14 (C) APPLICATION OF ELECTION TO PART15 NERSHIPS AND S CORPORATIONS.—In the case 

16 of a partnership or S corporation, the election 

17 under subparagraph (A)(iii) shall be made sepa18 rately by each partner or shareholder. 

19 (b) SPECIAL RULES FOR QUALIFIED DISASTER-RE20 LATED PERSONAL CASUALTY LOSSES.— 

21 (1) IN GENERAL.—If an individual has a net 

22 disaster loss for any taxable year— 

23 (A) the amount determined under section 

24 165(h)(2)(A)(ii) of the Internal Revenue Code 

25 of 1986 shall be equal to the sum of— 


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1 (i) such net disaster loss; and 

2 (ii) so much of the excess referred to 

3 in the matter preceding clause (i) of sec4 tion 165(h)(2)(A) of such Code (reduced 

5 by the amount in clause (i) of this sub6 paragraph) as exceeds 10 percent of the 

7 adjusted gross income of the individual; 

8 (B) section 165(h)(1) of such Code shall 

9 be applied by substituting ‘‘$500’’ for ‘‘$500 

10 ($100 for taxable years beginning after Decem11 ber 31, 2009)’’; 

12 (C) the standard deduction determined 

13 under section 63(c) of such Code shall be in14 creased by the net disaster loss; and 

15 (D) section 56(b)(1)(E) of such Code shall 

16 not apply to so much of the standard deduction 

17 as is attributable to the increase under sub18 paragraph (C) of this paragraph. 

19 (2) NET DISASTER LOSS.—For purposes of this 

20 subsection, the term ‘‘net disaster loss’’ means the 

21 excess of qualified disaster-related personal casualty 

22 losses over personal casualty gains (as defined in 

23 section 165(h)(3)(A) of the Internal Revenue Code 

24 of 1986). 


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1 (3) QUALIFIED DISASTER-RELATED PERSONAL

2 CASUALTY LOSSES.—For purposes of this sub3 section, the term ‘‘qualified disaster-related personal 

4 casualty losses’’ means losses described in section 

5 165(c)(3) of the Internal Revenue Code of 1986 

6 which arise in the Hurricane Florence disaster area 

7 on or after September 13, 2018, and which are at8 tributable to Hurricane Florence. 

9 (c) SPECIAL RULE FOR DETERMINING EARNED IN10 COME.— 

11 (1) IN GENERAL.—In the case of a qualified 

12 Hurricane Florence individual, if the earned income 

13 of the taxpayer for the taxable year which includes 

14 September 13, 2018, is less than the earned income 

15 of the taxpayer for the preceding taxable year, the 

16 credits allowed under sections 24(d) and 32 of the 

17 Internal Revenue Code of 1986 may, at the election 

18 of the taxpayer, be determined by substituting— 

19 (A) such earned income for the preceding 

20 taxable year; for 

21 (B) such earned income for the taxable 

22 year which includes September 13, 2018. 

23 (2) QUALIFIED HURRICANE FLORENCE INDI24 VIDUAL.—For purposes of this subsection, the term 

25 ‘‘qualified Hurricane Florence individual’’ means 


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1 any individual whose principal place of abode on 

2 September 13, 2018, was located— 

3 (A) in the Hurricane Florence disaster 

4 zone; or 

5 (B) in the Hurricane Florence disaster 

6 area (but outside the Hurricane Florence dis7 aster zone) and such individual was displaced 

8 from such principal place of abode by reason of 

9 Hurricane Florence. 

10 (3) EARNED INCOME.—For purposes of this 

11 subsection, the term ‘‘earned income’’ has the mean12 ing given such term under section 32(c) of the Inter13 nal Revenue Code of 1986. 

14 (4) SPECIAL RULES.— 

15 (A) APPLICATION TO JOINT RETURNS.— 

16 For purposes of paragraph (1), in the case of 

17 a joint return for a taxable year which includes 

18 September 13, 2018— 

19 (i) such paragraph shall apply if ei20 ther spouse is a qualified individual; and 

21 (ii) the earned income of the taxpayer 

22 for the preceding taxable year shall be the 

23 sum of the earned income of each spouse 

24 for such preceding taxable year. 


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1 (B) UNIFORM APPLICATION OF ELEC2 TION.—Any election made under paragraph (1) 

3 shall apply with respect to both sections 24(d) 

4 and 32, of the Internal Revenue Code of 1986. 

5 (C) ERRORS TREATED AS MATHEMATICAL

6 ERROR.—For purposes of section 6213 of the 

7 Internal Revenue Code of 1986, an incorrect 

8 use on a return of earned income pursuant to 

9 paragraph (1) shall be treated as a mathe10 matical or clerical error. 

11 (D) NO EFFECT ON DETERMINATION OF

12 GROSS INCOME, ETC.—Except as otherwise pro13 vided in this subsection, the Internal Revenue 

14 Code of 1986 shall be applied without regard to 

15 any substitution under paragraph (1). 

Æ 


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