II 

118TH CONGRESS 

2D SESSION S. 5296 

To amend the Internal Revenue Code of 1986 to provide for Residential 

Emergency Asset-accumulation Deferred Taxation Yield (READY) accounts. 

IN THE SENATE OF THE UNITED STATES 

NOVEMBER 12, 2024 

Mr. SCOTT of Florida introduced the following bill; which was read twice and 

referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

for Residential Emergency Asset-accumulation Deferred 

Taxation Yield (READY) accounts. 

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 ‘‘READY Accounts 

5 Act’’. 

6 SEC. 2. READY ACCOUNTS. 

7 (a) IN GENERAL.—Part VII of subchapter B of chap8 ter 1 of the Internal Revenue Code of 1986 is amended 

9 by redesignating section 224 as section 225 and by insert10 ing after section 223 the following new section: 


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1 ‘‘SEC. 224. RESIDENTIAL EMERGENCY ASSET-ACCUMULA2 TION DEFERRED TAXATION YIELD (READY) 

3 ACCOUNTS. 

4 ‘‘(a) DEDUCTION ALLOWED.—In the case of an indi5 vidual, there shall be allowed as a deduction for the tax6 able year an amount equal to the aggregate amount paid 

7 in cash during such taxable year by or on behalf of such 

8 individual to a Residential Emergency Asset-accumulation 

9 Deferred Taxation Yield (READY) account such indi10 vidual. 

11 ‘‘(b) LIMITATION.— 

12 ‘‘(1) IN GENERAL.—The amount allowable as a 

13 deduction under subsection (a) to an individual for 

14 the taxable year shall not exceed $4,500. 

15 ‘‘(2) INFLATION ADJUSTMENT.— 

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

17 taxable year beginning in a calendar year after 

18 2025, the $4,500 dollar amount under para19 graph (1) shall be increased by an amount 

20 equal to— 

21 ‘‘(i) such dollar amount, multiplied by 

22 ‘‘(ii) the cost-of-living adjustment de23 termined under section 1(f)(3) for the cal24 endar year in which the taxable year be25 gins, determined by substituting in subVerDate Sep 11 2014 00:34 Nov 13, 2024 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S5296.IS S5296

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1 paragraph (A)(ii) thereof ‘calendar year 

2 2024’ for ‘calendar year 2016’. 

3 ‘‘(B) ROUNDING.—If any amount as ad4 justed under paragraph (1) is not a multiple of 

5 $50, such dollar amount shall be rounded to the 

6 next lowest multiple of $50. 

7 ‘‘(c) RESIDENTIAL EMERGENCY ASSET-ACCUMULA8 TION DEFERRED TAXATION YIELD (READY) AC9 COUNT.—For purposes of this section— 

10 ‘‘(1) IN GENERAL.—The term ‘Residential 

11 Emergency Asset-accumulation Deferred Taxation 

12 Yield (READY) account’ means a trust created or 

13 organized in the United States as a Residential 

14 Emergency Asset-accumulation Deferred Taxation 

15 Yield (READY) account exclusively for the purpose 

16 of paying the qualified home disaster mitigation and 

17 recovery expenses of the account beneficiary, but 

18 only if the written governing instrument creating the 

19 trust meets the following requirements: 

20 ‘‘(A) Except in the case of a rollover con21 tribution described in subsection (e)(5), no con22 tribution will be accepted— 

23 ‘‘(i) unless it is in cash, or 

24 ‘‘(ii) to the extent such contribution, 

25 when added to previous contributions to 


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1 the trust for the calendar year, exceeds the 

2 dollar amount in effect under subsection 

3 (b)(1). 

4 ‘‘(B) The trustee is a bank (as defined in 

5 section 408(n)) or another person who dem6 onstrates to the satisfaction of the Secretary 

7 that the manner in which such person will ad8 minister the trust will be consistent with the re9 quirements of this section. 

10 ‘‘(C) No part of the trust assets will be in11 vested in life insurance contracts. 

12 ‘‘(D) The assets of the trust will not be 

13 commingled with other property except in a 

14 common trust fund or common investment 

15 fund. 

16 ‘‘(E) The interest of an individual in the 

17 balance in his account is nonforfeitable. 

18 ‘‘(2) QUALIFIED HOME DISASTER MITIGATION

19 AND RECOVERY EXPENSES.— 

20 ‘‘(A) IN GENERAL.—The term ‘qualified 

21 home disaster mitigation and recovery expenses’ 

22 means, with respect to an account beneficiary, 

23 amounts paid by such beneficiary for— 

24 ‘‘(i) qualified disaster mitigation 

25 measures, or 


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1 ‘‘(ii) qualified disaster recovery costs, 

2 with respect to a qualified home of the tax3 payer. 

4 ‘‘(B) QUALIFIED DISASTER MITIGATION

5 MEASURES.—For purposes of subparagraph 

6 (A)— 

7 ‘‘(i) IN GENERAL.—The term ‘quali8 fied disaster mitigation measures’ means 

9 any measure described in clause (ii) with 

10 respect to a qualified home of the taxpayer 

11 if— 

12 ‘‘(I) such measure meets such 

13 criteria as the Secretary, in consulta14 tion with the Administrator of the 

15 Federal Emergency Management 

16 Agency, considers appropriate to miti17 gate damage from a natural or other 

18 disaster, and 

19 ‘‘(II) is certified by a qualified 

20 industry professional as meeting such 

21 criteria. 

22 ‘‘(ii) MITIGATION MEASURES.—The 

23 following measures are measures described 

24 in this clause: 


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1 ‘‘(I) Installing a roofing 

2 underlayment to sheathing. 

3 ‘‘(II) Replacing a roof covering. 

4 ‘‘(III) Applying a foam adhesive 

5 to reinforce the roof structure. 

6 ‘‘(IV) Strengthening connection 

7 of roof deck to roof framing. 

8 ‘‘(V) Strengthening roof-to-wall 

9 connections. 

10 ‘‘(VI) Strengthening soffits. 

11 ‘‘(VII) Strengthening attic ven12 tilation openings. 

13 ‘‘(VIII) Installing impact-resist14 ant windows. 

15 ‘‘(IX) Installing impact-resistant 

16 entry doors. 

17 ‘‘(X) Elevating the residential 

18 home. 

19 ‘‘(XI) Installing ground anchors. 

20 ‘‘(XII) If the qualified home was 

21 built according to a building code 

22 from a prior year, achieving the cur23 rent building code standard in the ap24 plicable State or locality. 


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1 ‘‘(XIII) Such other measures de2 termined by the Secretary, in con3 sultation with the Administrator of 

4 the Federal Emergency Management 

5 Agency, to be consistent with the pur6 poses of this section. 

7 ‘‘(iii) QUALIFIED INDUSTRY PROFES8 SIONAL.—The term ‘qualified industry pro9 fessional’ means an individual who meets 

10 such rules and standards as determined 

11 appropriate by the Secretary, in consulta12 tion with the Administrator of the Federal 

13 Emergency Management Agency. 

14 ‘‘(C) QUALIFIED DISASTER RECOVERY

15 COSTS.—For purposes of subparagraph (A), the 

16 term ‘qualified disaster recovery costs’ means 

17 costs for repairing damage to the qualified 

18 home of the taxpayer if such damage arises 

19 from fire, storm, or other casualty and such 

20 costs are not compensated for by insurance or 

21 otherwise. 

22 ‘‘(D) QUALIFIED HOME.—For purposes of 

23 this section, the term ‘qualified home’ means, 

24 with respect to any taxable year, any structure 

25 which is— 


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1 ‘‘(i) owned by the taxpayer, and 

2 ‘‘(ii) used by the taxpayer as the tax3 payer’s principal residence (within the 

4 meaning of section 121) for the taxable 

5 year. 

6 ‘‘(3) ACCOUNT BENEFICIARY.—The term ‘ac7 count beneficiary’ means the individual on whose be8 half the Residential Emergency Asset-accumulation 

9 Deferred Taxation Yield (READY) account was es10 tablished. 

11 ‘‘(4) CERTAIN RULES TO APPLY.—Rules similar 

12 to the following rules shall apply for purposes of this 

13 section: 

14 ‘‘(A) Section 219(d)(2) (relating to no de15 duction for rollovers). 

16 ‘‘(B) Section 219(f)(3) (relating to time 

17 when contributions deemed made). 

18 ‘‘(C) Section 219(f)(5) (relating to em19 ployer payments). 

20 ‘‘(D) Section 408(g) (relating to commu21 nity property laws). 

22 ‘‘(E) Section 408(h) (relating to custodial 

23 accounts). 

24 ‘‘(d) TAX TREATMENT OF ACCOUNTS.— 


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1 ‘‘(1) IN GENERAL.—A Residential Emergency 

2 Asset-accumulation Deferred Taxation Yield 

3 (READY) account is exempt from taxation under 

4 this subtitle unless such account has ceased to be a 

5 Residential Emergency Asset-accumulation Deferred 

6 Taxation Yield (READY) account. Notwithstanding 

7 the preceding sentence, any such account is subject 

8 to the taxes imposed by section 511 (relating to im9 position of tax on unrelated business income of char10 itable, etc. organizations). 

11 ‘‘(2) ACCOUNT TERMINATIONS.—Rules similar 

12 to the rules of paragraphs (2) and (4) of section 

13 408(e) shall apply to Residential Emergency Asset14 accumulation Deferred Taxation Yield (READY) ac15 counts, and any amount treated as distributed under 

16 such rules shall be treated as not used to pay quali17 fied home disaster mitigation and recovery expenses. 

18 ‘‘(e) TAX TREATMENT OF DISTRIBUTIONS.— 

19 ‘‘(1) AMOUNTS USED FOR QUALIFIED HOME

20 DISASTER MITIGATION AND RECOVERY EXPENSES.— 

21 Any amount paid or distributed out of a Residential 

22 Emergency Asset-accumulation Deferred Taxation 

23 Yield (READY) account which is used exclusively to 

24 pay qualified home disaster mitigation and recovery 


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1 expenses of the account beneficiary shall not be in2 cludible in gross income. 

3 ‘‘(2) INCLUSION OF AMOUNTS NOT USED FOR

4 QUALIFIED HOME DISASTER MITIGATION AND RE5 COVERY EXPENSES.—Any amount paid or distrib6 uted out of a Residential Emergency Asset-accumu7 lation Deferred Taxation Yield (READY) account 

8 which is not used exclusively to pay the qualified 

9 home disaster mitigation and recovery expenses of 

10 the account beneficiary shall be included in the gross 

11 income of such beneficiary. 

12 ‘‘(3) EXCESS CONTRIBUTIONS RETURNED BE13 FORE DUE DATE OF RETURN.— 

14 ‘‘(A) IN GENERAL.—If any excess con15 tribution is contributed for a taxable year to 

16 any Residential Emergency Asset-accumulation 

17 Deferred Taxation Yield (READY) account of 

18 an individual, paragraph (2) shall not apply to 

19 distributions from the Residential Emergency 

20 Asset-accumulation Deferred Taxation Yield 

21 (READY) accounts of such individual (to the 

22 extent such distributions do not exceed the ag23 gregate excess contributions to all such ac24 counts of such individual for such year) if— 


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1 ‘‘(i) such distribution is received by 

2 the individual on or before the last day 

3 prescribed by law (including extensions of 

4 time) for filing such individual’s return for 

5 such taxable year, and 

6 ‘‘(ii) such distribution is accompanied 

7 by the amount of net income attributable 

8 to such excess contribution. 

9 Any net income described in clause (ii) shall be 

10 included in the gross income of the individual 

11 for the taxable year in which it is received. 

12 ‘‘(B) EXCESS CONTRIBUTION.—For pur13 poses of subparagraph (A), the term ‘excess 

14 contribution’ means any contribution (other 

15 than a rollover contribution described in para16 graph (5)) which is not deductible under this 

17 section. 

18 ‘‘(4) ADDITIONAL TAX ON DISTRIBUTIONS NOT

19 USED FOR QUALIFIED HOME DISASTER MITIGATION

20 AND RECOVERY EXPENSES.—The tax imposed by 

21 this chapter on the account beneficiary for any tax22 able year in which there is a payment or distribution 

23 from a Residential Emergency Asset-accumulation 

24 Deferred Taxation Yield (READY) account of such 

25 beneficiary which is includible in gross income under 


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1 paragraph (2) shall be increased by 20 percent of 

2 the amount which is so includible. 

3 ‘‘(5) ROLLOVER CONTRIBUTION.—An amount is 

4 described in this paragraph as a rollover contribu5 tion if it meets the requirements of subparagraphs 

6 (A) and (B). 

7 ‘‘(A) IN GENERAL.—Paragraph (2) shall 

8 not apply to any amount paid or distributed 

9 from a Residential Emergency Asset-accumula10 tion Deferred Taxation Yield (READY) account 

11 to the account beneficiary to the extent the 

12 amount received is paid into a Residential 

13 Emergency Asset-accumulation Deferred Tax14 ation Yield (READY) account for the benefit of 

15 such beneficiary not later than the 60th day 

16 after the day on which the beneficiary receives 

17 the payment or distribution. 

18 ‘‘(B) LIMITATION.—This paragraph shall 

19 not apply to any amount described in subpara20 graph (A) received by an individual from a Res21 idential Emergency Asset-accumulation De22 ferred Taxation Yield (READY) account if, at 

23 any time during the 1-year period ending on the 

24 day of such receipt, such individual received any 

25 other amount described in subparagraph (A) 


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1 from a Residential Emergency Asset-accumula2 tion Deferred Taxation Yield (READY) account 

3 which was not includible in the individual’s 

4 gross income because of the application of this 

5 paragraph. 

6 ‘‘(6) TRANSFER OF ACCOUNT INCIDENT TO DI7 VORCE.—The transfer of an individual’s interest in 

8 a Residential Emergency Asset-accumulation De9 ferred Taxation Yield (READY) account to an indi10 vidual’s spouse or former spouse under a divorce or 

11 separation instrument described in clause (i) of sec12 tion 121(d)(3)(C) shall not be considered a taxable 

13 transfer made by such individual notwithstanding 

14 any other provision of this subtitle, and such interest 

15 shall, after such transfer, be treated as a Residential 

16 Emergency Asset-accumulation Deferred Taxation 

17 Yield (READY) account with respect to which such 

18 spouse is the account beneficiary. 

19 ‘‘(7) TREATMENT AFTER DEATH OF ACCOUNT

20 BENEFICIARY.— 

21 ‘‘(A) TREATMENT IF DESIGNATED BENE22 FICIARY IS SPOUSE.—If the account bene23 ficiary’s surviving spouse acquires such bene24 ficiary’s interest in a Residential Emergency 

25 Asset-accumulation Deferred Taxation Yield 


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1 (READY) account by reason of being the des2 ignated beneficiary of such account at the death 

3 of the account beneficiary, such Residential 

4 Emergency Asset-accumulation Deferred Tax5 ation Yield (READY) account shall be treated 

6 as if the spouse were the account beneficiary. 

7 ‘‘(B) OTHER CASES.—If, by reason of the 

8 death of the account beneficiary, any person ac9 quires the account beneficiary’s interest in a 

10 Residential Emergency Asset-accumulation De11 ferred Taxation Yield (READY) account in a 

12 case to which subparagraph (A) does not 

13 apply— 

14 ‘‘(i) such account shall cease to be a 

15 Residential Emergency Asset-accumulation 

16 Deferred Taxation Yield (READY) ac17 count as of the date of death, and 

18 ‘‘(ii) an amount equal to the fair mar19 ket value of the assets in such account on 

20 such date shall be includible if such person 

21 is not the estate of such beneficiary, in 

22 such person’s gross income for the taxable 

23 year which includes such date, or if such 

24 person is the estate of such beneficiary, in 


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1 such beneficiary’s gross income for the last 

2 taxable year of such beneficiary. 

3 ‘‘(f) REPORTS.— 

4 ‘‘(1) IN GENERAL.—The Secretary may require 

5 the trustee of a Residential Emergency Asset-accu6 mulation Deferred Taxation Yield (READY) account 

7 to make such reports regarding such account to the 

8 Secretary and to the account beneficiary with re9 spect to contributions, distributions, the return of 

10 excess contributions, and such other matters as the 

11 Secretary determines appropriate. 

12 ‘‘(2) TIME AND MANNER OF REPORTS.—The re13 ports required by this subsection shall be filed at 

14 such time and in such manner and furnished to such 

15 individuals at such time and in such manner as may 

16 be required by the Secretary. 

17 ‘‘(g) REGULATIONS.— The Secretary shall prescribe 

18 such regulations as may be necessary or appropriate to 

19 carry out the purposes of this section and to prevent the 

20 abuse of such purposes.’’. 

21 (b) EXCESS CONTRIBUTIONS.— 

22 (1) IN GENERAL.—Section 4973(a) of the In23 ternal Revenue Code of 1986 is amended by striking 

24 ‘‘or’’ at the end of paragraph (5), by inserting ‘‘or’’ 


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1 at the end of paragraph (6), and by inserting after 

2 paragraph (6) the following new paragraph: 

3 ‘‘(7) a Residential Emergency Asset-accumula4 tion Deferred Taxation Yield (READY) account 

5 (within the meaning of section 224),’’. 

6 (2) EXCESS CONTRIBUTIONS.—Section 4973 of 

7 such Code is amended by adding at the end the fol8 lowing new subsection: 

9 ‘‘(i) EXCESS CONTRIBUTIONS TO READY AC10 COUNTS.— 

11 ‘‘(1) IN GENERAL.—For purposes of this sec12 tion, in the case of a Residential Emergency Asset13 accumulation Deferred Taxation Yield (READY) ac14 count (within the meaning of section 224), the term 

15 ‘excess contributions’ means the sum of— 

16 ‘‘(A) the aggregate amount contributed for 

17 the taxable year to such accounts (other than 

18 rollover contributions described in section 

19 224(e)(5)) which is not allowed as a deduction 

20 under section 224 fo such year, and, and 

21 ‘‘(B) the amount determined under this 

22 subsection for the preceding taxable year, re23 duced by the sum of— 


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1 ‘‘(i) the distributions out of the ac2 counts which were included in gross in3 come under section 224(e)(2), and 

4 ‘‘(ii) the excess (if any) of the max5 imum amount allowed as a deduction 

6 under section 224(b) for the taxable year 

7 over the amount contributed to the ac8 counts for the taxable year. 

9 ‘‘(2) SPECIAL RULES.—For purposes of this 

10 subsection, any contribution which is distributed out 

11 of the Residential Emergency Asset-accumulation 

12 Deferred Taxation Yield (READY) account in a dis13 tribution to which section 223(e)(3) applies shall be 

14 treated as an amount not contributed.’’. 

15 (c) APPLICATION OF PROHIBITED TRANSACTION

16 RULES.— 

17 (1) IN GENERAL.—Section 4975(e)(1) of the 

18 Internal Revenue Code of 1986 is amended by strik19 ing ‘‘or’’ at the end of subparagraph (F), by redesig20 nating subparagraph (G) as subparagraph (H), and 

21 by inserting after subparagraph (F) the following 

22 new subparagraph: 

23 ‘‘(G) a Residential Emergency Asset-accu24 mulation Deferred Taxation Yield (READY) ac25 count described in section 224, or’’. 


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1 (2) SPECIAL RULE.—Section 4975(c) of such 

2 Code is amended by adding at the end the following 

3 new paragraph: 

4 ‘‘(8) SPECIAL RULE FOR RESIDENTIAL EMER5 GENCY ASSET-ACCUMULATION DEFERRED TAXATION

6 YIELD (READY) ACCOUNTS.—An individual for whose 

7 benefit a Residential Emergency Asset-accumulation 

8 Deferred Taxation Yield (READY) account (within 

9 the meaning of section 224) is established shall be 

10 exempt from the tax imposed by this section with re11 spect to any transaction concerning such account 

12 (which would otherwise be taxable under this sec13 tion) if, with respect to such transaction, the ac14 count ceases to be a Residential Emergency Asset15 accumulation Deferred Taxation Yield (READY) ac16 count by reason of the application of section 

17 224(d)(2) to such account.’’. 

18 (d) CONFORMING AMENDMENTS.— 

19 (1) Section 26(b)(2) of the Internal Revenue 

20 Code of 1986 is amended by striking ‘‘and’’ at the 

21 end of subparagraph (Y), by striking the period at 

22 the end of subparagraph (Z) and inserting ‘‘, and’’, 

23 and by inserting after subparagraph (Y) the fol24 lowing: 

25 ‘‘(AA) section 224(e)(4).’’. 


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1 (2) Section 62(a) of such Code is amended by 

2 inserting after paragraph (21) the following new 

3 paragraph: 

4 ‘‘(22) RESIDENTIAL EMERGENCY ASSET-ACCU5 MULATION DEFERRED TAXATION YIELD (READY) AC6 COUNT.—The deduction allowed by section 224.’’. 

7 (3) Section 165(h) of such Code is amended by 

8 adding at the end the following new paragraph: 

9 ‘‘(6) COORDINATION WITH EXPENDITURES

10 FROM READY ACCOUNTS.—No deduction shall be al11 lowed with respect to any loss described in sub12 section (a)(3) to the extent the taxpayer has made 

13 an expenditure from a Residential Emergency Asset14 accumulation Deferred Taxation Yield (READY) ac15 count (as defined in section 224) which is taken into 

16 account under section 224(c)(2)(C) as a cost with 

17 respect to such loss.’’. 

18 (4) Section 877A of such Code is amended— 

19 (A) in subsection (e)(2) by inserting ‘‘a 

20 Residential Emergency Asset-accumulation De21 ferred Taxation Yield (READY) account (as de22 fined in section 224),’’ after ‘‘a health savings 

23 account (as defined in section 223),’’, and 

24 (B) in subsection (g)(6) by inserting 

25 ‘‘224(e)(4),’’ after ‘‘223(f)(4),’’. 


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1 (5) Section 6693(a)(2) of such Code is amended 

2 by striking ‘‘and’’ at the end of subparagraph (E), 

3 by striking the period at the end of subparagraph 

4 (F) and inserting ‘‘, and’’, and by inserting after 

5 subparagraph (F) the following new subparagraph: 

6 ‘‘(G) section 224(f) (relating to Residential 

7 Emergency Asset-accumulation Deferred Tax8 ation Yield (READY) accounts).’’. 

9 (6) The table of sections for part VII of sub10 chapter B of chapter 1 of such Code is amended re11 designating the item relating to section 224 as relat12 ing to section 225 and by inserting after the item 

13 relating to section 223 the following new item: 

‘‘Sec. 224. Residential Emergency Asset-accumulation Deferred Taxation Yield 

(READY) accounts.’’. 

14 (e) EFFECTIVE DATE.—The amendments made by 

15 this section shall apply to taxable years beginning after 

16 the date of the enactment of this Act. 

Æ 


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