II 

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. 

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 ‘‘Federal Disaster Re5 sponsibility Act’’. 

6 SEC. 2. DISASTER RELIEF FUND. 

7 Out of amounts in the Treasury not otherwise appro8 priated, there are appropriated for fiscal year 2023 

9 $16,500,000,000, to remain available until expended, for 

10 necessary expenses to carry out the Robert T. Stafford 


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1 Disaster Relief and Emergency Assistance Act (42 U.S.C. 

2 5121 et seq.) with respect to major disasters declared 

3 under section 401 of the Robert T. Stafford Disaster Re4 lief and Emergency Assistance Act (42 U.S.C. 5170). 

5 SEC. 3. TAX RELIEF RELATED TO CERTAIN DISASTERS OC6 CURRING IN 2021, 2022, AND 2023. 

7 (a) DEFINITIONS.—For purposes of this section— 

8 (1) QUALIFIED DISASTER AREA.— 

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

10 disaster area’’ means any area with respect to 

11 which a major disaster was declared, during the 

12 period beginning after December 27, 2020, and 

13 ending on December 31, 2023, by the President 

14 under section 401 of the Robert T. Stafford 

15 Disaster Relief and Emergency Assistance Act 

16 if the incident period of the disaster with re17 spect to which such declaration is made begins 

18 on or after December 28, 2020, and on or be19 fore December 31, 2023. 

20 (B) EXCEPTIONS.— 

21 (i) DISASTER RECEIVING RELIEF

22 UNDER PREVIOUS ACTS.—Such term shall 

23 not include any area which is a qualified 

24 disaster area solely by reason of section 


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1 301 of the Taxpayer Certainty and Dis2 aster Tax Relief Act of 2020. 

3 (ii) COVID–19 EXCEPTION.—Such 

4 term shall not include any area with re5 spect to which such a major disaster has 

6 been so declared only by reason of 

7 COVID–19. 

8 (2) QUALIFIED DISASTER.—The term ‘‘quali9 fied disaster’’ means, with respect to any qualified 

10 disaster area, the disaster by reason of which a 

11 major disaster was declared with respect to such 

12 area. 

13 (3) INCIDENT PERIOD.—The term ‘‘incident pe14 riod’’ means, with respect to any qualified disaster, 

15 the period specified by the Federal Emergency Man16 agement Agency as the period during which such 

17 disaster occurred (except that for purposes of this 

18 title such period shall not be treated as ending after 

19 the date which is 30 days after the date of the en20 actment of this Act). 

21 (b) SPECIAL RULES FOR QUALIFIED DISASTER-RE22 LATED PERSONAL CASUALTY LOSSES.— 

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

24 disaster loss for any taxable year— 


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1 (A) the amount determined under section 

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

3 of 1986 shall be equal to the sum of— 

4 (i) such net disaster loss, and 

5 (ii) so much of the excess referred to 

6 in the matter preceding clause (i) of sec7 tion 165(h)(2)(A) of such Code (reduced 

8 by the amount in clause (i) of this sub9 paragraph) as exceeds 10 percent of the 

10 adjusted gross income of the individual, 

11 (B) in the case of qualified disaster-related 

12 personal casualty losses, section 165(h)(1) of 

13 such Code shall be applied to by substituting 

14 ‘‘$500’’ for ‘‘$500 ($100 for taxable years be15 ginning after December 31, 2009)’’, 

16 (C) the standard deduction determined 

17 under section 63(c) of such Code shall be in18 creased by the net disaster loss, and 

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

20 not apply to so much of the standard deduction 

21 as is attributable to the increase under sub22 paragraph (C) of this paragraph. 

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

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

25 excess of qualified disaster-related personal casualty 


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1 losses over personal casualty gains (as defined in 

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

3 of 1986). 

4 (3) QUALIFIED DISASTER-RELATED PERSONAL

5 CASUALTY LOSSES.—For purposes of this sub6 section, the term ‘‘qualified disaster-related personal 

7 casualty losses’’ means losses described in section 

8 165(c)(3) of the Internal Revenue Code of 1986 

9 which arise in a qualified disaster area on or after 

10 the first day of the incident period of the qualified 

11 disaster to which such area relates, and which are 

12 attributable to such qualified disaster. 

13 (c) TREATMENT OF CERTAIN POSSESSIONS.— 

14 (1) PAYMENTS TO POSSESSIONS WITH MIRROR

15 CODE TAX SYSTEMS.—The Secretary of the Treas16 ury shall pay to each possession of the United States 

17 which has a mirror code tax system amounts equal 

18 to the loss (if any) to that possession by reason of 

19 the application of the provisions of this section. Such 

20 amounts shall be determined by the Secretary of the 

21 Treasury based on information provided by the gov22 ernment of the respective possession. 

23 (2) PAYMENTS TO OTHER POSSESSIONS.—The 

24 Secretary of the Treasury shall pay to each posses25 sion of the United States which does not have a mirVerDate Sep 11 2014 03:17 Sep 06, 2023 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\S2721.IS S2721

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1 ror code tax system amounts estimated by the Sec2 retary of the Treasury as being equal to the aggre3 gate benefits (if any) that would have been provided 

4 to residents of such possession by reason of the pro5 visions of this section if a mirror code tax system 

6 had been in effect in such possession. The preceding 

7 sentence shall not apply unless the respective posses8 sion has a plan, which has been approved by the 

9 Secretary of the Treasury, under which such posses10 sion will promptly distribute such payments to its 

11 residents. 

12 (3) MIRROR CODE TAX SYSTEM.—For purposes 

13 of this subsection, the term ‘‘mirror code tax sys14 tem’’ means, with respect to any possession of the 

15 United States, the income tax system of such posses16 sion if the income tax liability of the residents of 

17 such possession under such system is determined by 

18 reference to the income tax laws of the United 

19 States as if such possession were the United States. 

20 (4) TREATMENT OF PAYMENTS.—For purposes 

21 of section 1324 of title 31, United States Code, the 

22 payments under this subsection shall be treated in 

23 the same manner as a refund due from a credit pro24 vision referred to in subsection (b)(2) of such sec25 tion. 


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1 (5) COORDINATION WITH UNITED STATES IN2 COME TAXES.—In the case of any person with re3 spect to whom a tax benefit is taken into account 

4 with respect to the taxes imposed by any possession 

5 of the United States by reason of this subsection, 

6 the Internal Revenue Code of 1986 shall be applied 

7 with respect to such person without regard to the 

8 provisions of this subsection which provide such ben9 efit. 

10 SEC. 4. DISASTER RELIEF SUPPLEMENTAL APPROPRIA11 TIONS ACT, 2023 AMENDMENT. 

12 Title I of the Disaster Relief Supplemental Appro13 priations Act, 2023 (division N of Public Law 117–328), 

14 is amended, in the matter under the heading ‘‘OFFICE OF

15 THE SECRETARY’’ under the heading ‘‘PROCESSING, RE16 SEARCH AND MARKETING’’ under the heading ‘‘AGRI17 CULTURAL PROGRAMS’’ under the heading ‘‘DE18 PARTMENT OF AGRICULTURE’’, by inserting ‘‘: Pro19 vided further, That the Secretary of Agriculture may pro20 vide assistance for losses described under this heading in 

21 this Act in the form of block grants to eligible States and 

22 territories’’ before the period at the end. 


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1 SEC. 5. REHABILITATION AND REPAIR OF FLOOD AND 

2 STORM DAMAGE REDUCTION PROJECTS. 

3 Any requirement under section 103 of the Water Re4 sources Development Act of 1986 (33 U.S.C. 2213) with 

5 respect to easements shall not apply to construction or re6 habilitation and repair of damages to shore protection 

7 projects caused by natural disasters using amounts made 

8 available to the Corps of Engineers for flood and storm 

9 damage reduction projects. 

10 SEC. 6. DEPARTMENT OF DEFENSE ASSESSMENT. 

11 (a) IN GENERAL.—Not later than 30 days after the 

12 date of the enactment of this Act, the Secretary of Defense 

13 shall submit to Congress a report assessing damage from 

14 Hurricane Idalia to Department of Defense bases and in15 stallations in the State of Florida. 

16 (b) ELEMENTS.—The report required under sub17 section (a) shall include— 

18 (1) an assessment of the impact to Department 

19 of Defense operations; and 

20 (2) an estimate of costs to repair damages and 

21 restore bases and installations to full readiness. 

22 SEC. 7. EMERGENCY DESIGNATION. 

23 (a) IN GENERAL.—The amounts provided by this Act 

24 are designated as an emergency requirement pursuant to 

25 section 4(g) of the Statutory Pay-As-You-Go Act of 2010 

26 (2 U.S.C. 933(g)). 


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1 (b) DESIGNATION IN HOUSE AND SENATE.—The 

2 amounts provided by this Act are designated as being for 

3 an emergency requirement pursuant to section 4001(a)(1) 

4 of S. Con. Res. 14 (117th Congress), the concurrent reso5 lution on the budget for fiscal year 2022, and section 1(e) 

6 of H. Res. 1151 (117th Congress), as engrossed in the 

7 House of Representatives on June 8, 2022. 

Æ 


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