I 

111TH CONGRESS 

1ST SESSION H. R. 4052 

To amend the Internal Revenue Code of 1986 to make certain disaster 

relief provisions permanent. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 6, 2009 

Mr. KIND (for himself, Mr. CARNAHAN, Mr. DAVIS of Alabama, Mr. HERGER, 

Mr. MELANCON, Mr. PAUL, and Mr. TANNER) introduced the following 

bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to make 

certain disaster relief provisions permanent. 

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 ‘‘Fair Disaster Tax Re5 lief Act of 2009’’. 

6 SEC. 2. CERTAIN DISASTER RELIEF PROVISIONS MADE 

7 PERMANENT. 

8 (a) LOSSES.— 


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•HR 4052 IH

1 (1) IN GENERAL.—Section 165(h)(3)(B)(i)(I) of 

2 the Internal Revenue Code of 1986 is amended by 

3 striking ‘‘before January 1, 2010’’. 

4 (2) LIMITATION ON INDIVIDUAL LOSS PER CAS5 UALTY.—Section 165(h)(1) of such Code is amended 

6 by striking ‘‘($100 for taxable years beginning after 

7 December 31, 2009)’’. 

8 (3) EFFECTIVE DATE.— 

9 (A) IN GENERAL.—The amendment made 

10 by paragraph (1) shall apply to disasters de11 clared in taxable years beginning after Decem12 ber 31, 2009. 

13 (B) INCREASE IN CASUALTY.—The amend14 ment made by paragraph (2) shall apply to tax15 able years beginning after December 31, 2009. 

16 (b) EXPENSING OF QUALIFIED DISASTER EX17 PENSES.— 

18 (1) IN GENERAL.—Section 198A(b)(2)(A) of 

19 such Code is amended by striking ‘‘occurring before 

20 January 1, 2010’’. 

21 (2) EFFECTIVE DATE.—The amendment made 

22 by paragraph (1) shall apply to amounts paid or in23 curred after December 31, 2010, in connection with 

24 disasters declared after such date. 


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•HR 4052 IH

1 (c) NET OPERATING LOSSES ATTRIBUTABLE TO

2 FEDERALLY DECLARED DISASTERS.— 

3 (1) IN GENERAL.—Section 172(j)(1)(A)(i)(I) of 

4 such Code is amended by striking ‘‘occurring before 

5 January 1, 2010’’. 

6 (2) EFFECTIVE DATE.—The amendment made 

7 by paragraph (1) shall apply to losses arising in tax8 able years beginning after December 31, 2009, in 

9 connection with disasters declared after such date. 

10 (d) WAIVER OF CERTAIN MORTGAGE REVENUE

11 BOND REQUIREMENTS FOLLOWING FEDERALLY DE12 CLARED DISASTERS.— 

13 (1) IN GENERAL.—Section 143(k)(12) of such 

14 Code is amended— 

15 (A) in subparagraph (A)(i) by striking ‘‘oc16 curring before January 1, 2010’’, and 

17 (B) in subparagraph (B)(i) by striking 

18 ‘‘occurring before January 1, 2010,’’. 

19 (2) EFFECTIVE DATE.—The amendment made 

20 by paragraph (1) shall apply to disasters occurring 

21 after December 31, 2009. 

22 (e) SPECIAL DEPRECIATION ALLOWANCE FOR

23 QUALIFIED DISASTER PROPERTY.— 


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•HR 4052 IH

1 (1) IN GENERAL.—Section 168(n)(2)(A)(ii)(I) 

2 of such Code is amended by striking ‘‘occurring be3 fore January 1, 2010’’. 

4 (2) EFFECTIVE DATE.—The amendment made 

5 by paragraph (1) shall apply to property placed in 

6 service after December 31, 2009, with respect disas7 ters declared after such date. 

Æ 


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