I 

118TH CONGRESS 

2D SESSION H. R. 8846 

To provide tax relief with respect to certain Federal disasters relating to 

severe storms, straight-line winds, and tornadoes. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 26, 2024 

Mr. NUNN of Iowa (for himself, Mrs. MILLER-MEEKS, Mrs. HINSON, and Mr. 

FEENSTRA) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To provide tax relief with respect to certain Federal disasters 

relating to severe storms, straight-line winds, and tornadoes. 

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 ‘‘Heartland Emergency 

5 Assistance Relief from Tax Act of 2024’’ or the ‘‘HEART 

6 Act of 2024’’. 


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1 SEC. 2. EXTENSION OF RULES FOR TREATMENT OF CER2 TAIN DISASTER-RELATED PERSONAL CAS3 UALTY LOSSES. 

4 For purposes of applying section 304(b) of the Tax5 payer Certainty and Disaster Tax Relief Act of 2020, sec6 tion 301 of such Act shall be applied by substituting ‘‘the 

7 HEART Act of 2024’’ for ‘‘this Act’’ each place it ap8 pears. 

9 SEC. 3. EXCLUSION FROM GROSS INCOME FOR COMPENSA10 TION FOR LOSSES OR DAMAGES RESULTING 

11 FROM CERTAIN SEVERE STORMS, STRAIGHT12 LINE WINDS, AND TORNADOES. 

13 (a) IN GENERAL.—Part III of subchapter B of chap14 ter 1 of such Code is amended by inserting after section 

15 139I the following new section: 

16 ‘‘SEC. 139J. COMPENSATION FOR LOSSES OR DAMAGES RE17 SULTING FROM CERTAIN SEVERE STORMS, 

18 STRAIGHT-LINE WINDS, AND TORNADOES. 

19 ‘‘(a) IN GENERAL.—Gross income shall not include 

20 any amount received by an individual as a qualified severe 

21 storms, straight-line winds, and tornadoes relief payment. 

22 ‘‘(b) QUALIFIED SEVERE STORMS, STRAIGHT-LINE

23 WINDS, AND TORNADOES RELIEF PAYMENT.—For pur24 poses of this section— 

25 ‘‘(1) IN GENERAL.—The term ‘qualified severe 

26 storms, straight-line winds, and tornadoes relief payVerDate Sep 11 2014 18:48 Aug 08, 2024 Jkt 049200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H8846.IH H8846

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1 ment’ means any amount received by or on behalf of 

2 an individual as compensation for losses, expenses, 

3 or damages (including compensation for additional 

4 living expenses, lost wages (other than compensation 

5 for lost wages paid by the employer which would 

6 have otherwise paid such wages), personal injury, 

7 death, or emotional distress) incurred as a result of 

8 a qualified severe storms, straight-line winds, or tor9 nadoes disaster, but only to the extent the losses, ex10 penses, or damages compensated by such payment 

11 are not compensated for by insurance or otherwise. 

12 ‘‘(2) QUALIFIED SEVERE STORMS, STRAIGHT

13 LINE WINDS, OR TORNADOES DISASTER.—The term 

14 ‘qualified severe storms, straight lines, or tornado 

15 disaster’ means any federally declared disaster (as 

16 defined in section 165(i)(5)(A) of the Internal Rev17 enue Code of 1986) declared, after December 31, 

18 2023, as a result severe storms, straight-line winds, 

19 or tornadoes. 

20 ‘‘(c) DENIAL OF DOUBLE BENEFIT.—Notwith21 standing any other provision of this chapter— 

22 ‘‘(1) no deduction or credit shall be allowed (to 

23 the person for whose benefit a qualified severe 

24 storms, straight-line winds, and tornadoes relief pay25 ment is made) for, or by reason of, any expenditure 


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1 to the extent of the amount excluded under this sec2 tion with respect to such expenditure, and 

3 ‘‘(2) no increase in the basis or adjusted basis 

4 of any property shall result from any amount ex5 cluded under this subsection with respect to such 

6 property.’’. 

7 (b) CLERICAL AMENDMENT.—The table of sections 

8 for part III of subchapter B of chapter 1 of such Code 

9 is amended by inserting after the item relating to section 

10 139I the following new item: 

‘‘Sec. 139J. Compensation for losses or damages resulting from certain severe 

storms, straight-line winds, and tornadoes.’’. 

11 (c) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to amounts received after Decem13 ber 31, 2023. 

Æ 


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