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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 2721 Introduced in Senate (IS)]

<DOC>

118th CONGRESS
  1st Session
                                S. 2721

  To appropriate amounts to carry out the Robert T. Stafford Disaster 
      Relief and Emergency Assistance Act, and for other purposes.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                           September 5, 2023

    Mr. Scott of Florida (for himself and Mr. Rubio) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL

 
  To appropriate amounts to carry out the Robert T. Stafford Disaster 
      Relief and Emergency Assistance Act, 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.

    This Act may be cited as the ``Federal Disaster Responsibility 
Act''.

SEC. 2. DISASTER RELIEF FUND.

    Out of amounts in the Treasury not otherwise appropriated, there 
are appropriated for fiscal year 2023 $16,500,000,000, to remain 
available until expended, for necessary expenses to carry out the 
Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 
U.S.C. 5121 et seq.) with respect to major disasters declared under 
section 401 of the Robert T. Stafford Disaster Relief and Emergency 
Assistance Act (42 U.S.C. 5170).

SEC. 3. TAX RELIEF RELATED TO CERTAIN DISASTERS OCCURRING IN 2021, 
              2022, AND 2023.

    (a) Definitions.--For purposes of this section--
            (1) Qualified disaster area.--
                    (A) In general.--The term ``qualified disaster 
                area'' means any area with respect to which a major 
                disaster was declared, during the period beginning 
                after December 27, 2020, and ending on December 31, 
                2023, by the President under section 401 of the Robert 
                T. Stafford Disaster Relief and Emergency Assistance 
                Act if the incident period of the disaster with respect 
                to which such declaration is made begins on or after 
                December 28, 2020, and on or before December 31, 2023.
                    (B) Exceptions.--
                            (i) Disaster receiving relief under 
                        previous acts.--Such term shall not include any 
                        area which is a qualified disaster area solely 
                        by reason of section 301 of the Taxpayer 
                        Certainty and Disaster Tax Relief Act of 2020.
                            (ii) Covid-19 exception.--Such term shall 
                        not include any area with respect to which such 
                        a major disaster has been so declared only by 
                        reason of COVID-19.
            (2) Qualified disaster.--The term ``qualified disaster'' 
        means, with respect to any qualified disaster area, the 
        disaster by reason of which a major disaster was declared with 
        respect to such area.
            (3) Incident period.--The term ``incident period'' means, 
        with respect to any qualified disaster, the period specified by 
        the Federal Emergency Management Agency as the period during 
        which such disaster occurred (except that for purposes of this 
        title such period shall not be treated as ending after the date 
        which is 30 days after the date of the enactment of this Act).
    (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) in the case of qualified disaster-related 
                personal casualty losses, section 165(h)(1) of such 
                Code shall be applied to by substituting ``$500'' for 
                ``$500 ($100 for taxable years beginning after December 
                31, 2009)'',
                    (C) the standard deduction determined under section 
                63(c) of such Code shall be increased by the net 
                disaster loss, and
                    (D) section 56(b)(1)(E) of such Code shall not 
                apply to so much of the standard deduction as is 
                attributable to the increase under subparagraph (C) of 
                this paragraph.
            (2) Net disaster loss.--For purposes of this subsection, 
        the term ``net disaster loss'' means the excess of qualified 
        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 which 
        arise in a qualified disaster area on or after the first day of 
        the incident period of the qualified disaster to which such 
        area relates, and which are attributable to such qualified 
        disaster.
    (c) Treatment of Certain Possessions.--
            (1) Payments to possessions with mirror code tax systems.--
        The Secretary of the Treasury shall pay to each possession of 
        the United States which has a mirror code tax system amounts 
        equal to the loss (if any) to that possession by reason of the 
        application of the provisions of this section. Such amounts 
        shall be determined by the Secretary of the Treasury based on 
        information provided by the government of the respective 
        possession.
            (2) Payments to other possessions.--The Secretary of the 
        Treasury shall pay to each possession of the United States 
        which does not have a mirror code tax system amounts estimated 
        by the Secretary of the Treasury as being equal to the 
        aggregate benefits (if any) that would have been provided to 
        residents of such possession by reason of the provisions of 
        this section if a mirror code tax system had been in effect in 
        such possession. The preceding sentence shall not apply unless 
        the respective possession has a plan, which has been approved 
        by the Secretary of the Treasury, under which such possession 
        will promptly distribute such payments to its residents.
            (3) 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.
            (4) 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.
            (5) 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 subsection, 
        the Internal Revenue Code of 1986 shall be applied with respect 
        to such person without regard to the provisions of this 
        subsection which provide such benefit.

SEC. 4. DISASTER RELIEF SUPPLEMENTAL APPROPRIATIONS ACT, 2023 
              AMENDMENT.

    Title I of the Disaster Relief Supplemental Appropriations Act, 
2023 (division N of Public Law 117-328), is amended, in the matter 
under the heading ``Office of the Secretary'' under the heading 
``Processing, Research and Marketing'' under the heading ``AGRICULTURAL 
PROGRAMS'' under the heading ``DEPARTMENT OF AGRICULTURE'', by 
inserting ``: Provided further, That the Secretary of Agriculture may 
provide assistance for losses described under this heading in this Act 
in the form of block grants to eligible States and territories'' before 
the period at the end.

SEC. 5. REHABILITATION AND REPAIR OF FLOOD AND STORM DAMAGE REDUCTION 
              PROJECTS.

    Any requirement under section 103 of the Water Resources 
Development Act of 1986 (33 U.S.C. 2213) with respect to easements 
shall not apply to construction or rehabilitation and repair of damages 
to shore protection projects caused by natural disasters using amounts 
made available to the Corps of Engineers for flood and storm damage 
reduction projects.

SEC. 6. DEPARTMENT OF DEFENSE ASSESSMENT.

    (a) In General.--Not later than 30 days after the date of the 
enactment of this Act, the Secretary of Defense shall submit to 
Congress a report assessing damage from Hurricane Idalia to Department 
of Defense bases and installations in the State of Florida.
    (b) Elements.--The report required under subsection (a) shall 
include--
            (1) an assessment of the impact to Department of Defense 
        operations; and
            (2) an estimate of costs to repair damages and restore 
        bases and installations to full readiness.

SEC. 7. EMERGENCY DESIGNATION.

    (a) In General.--The amounts provided by this Act are 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 House and Senate.--The amounts provided by this 
Act are designated as being for an emergency requirement pursuant to 
section 4001(a)(1) of S. Con. Res. 14 (117th Congress), the concurrent 
resolution on the budget for fiscal year 2022, and section 1(e) of H. 
Res. 1151 (117th Congress), as engrossed in the House of 
Representatives on June 8, 2022.
                                 <all>
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