IB 

Union Calendar No. 300 

116TH CONGRESS 

2D SESSION H. R. 3301 

[Report No. 116–379] 

To amend the Internal Revenue Code of 1986 to extend certain expiring 

provisions, to provide disaster relief, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 18, 2019 

Mr. THOMPSON of California introduced the following bill; which was referred 

to the Committee on Ways and Means 

JANUARY 21, 2020 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on June 18, 2019] 


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A BILL 

To amend the Internal Revenue Code of 1986 to extend 

certain expiring provisions, to provide disaster relief, and 

for other purposes. 


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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; ETC. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Taxpayer Certainty and Disaster Tax Relief Act of 2019’’. 

6 (b) TABLE OF CONTENTS.—The table of contents for 

7 this Act is as follows: 

Sec. 1. Short title; etc. 

TITLE I—EXTENSION OF CERTAIN EXPIRING PROVISIONS 

Subtitle A—Tax Relief and Support for Families and Individuals 

Sec. 101. Exclusion from gross income of discharge of qualified principal residence indebtedness. 

Sec. 102. Treatment of mortgage insurance premiums as qualified residence interest. 

Sec. 103. Reduction in medical expense deduction floor. 

Sec. 104. Deduction of qualified tuition and related expenses. 

Sec. 105. Black lung disability trust fund excise tax. 

Subtitle B—Incentives for Employment, Economic Growth, and Community 

Development 

Sec. 111. Indian employment credit. 

Sec. 112. Railroad track maintenance credit. 

Sec. 113. Mine rescue team training credit. 

Sec. 114. 7-year recovery period for motorsports entertainment complexes. 

Sec. 115. Accelerated depreciation for business property on Indian reservations. 

Sec. 116. Expensing rules for certain productions. 

Sec. 117. Empowerment zone tax incentives. 

Sec. 118. American Samoa economic development credit. 

Subtitle C—Incentives for Energy Production, Efficiency, and Green Economy 

Jobs 

Sec. 121. Biodiesel and renewable diesel. 

Sec. 122. Second generation biofuel producer credit. 

Sec. 123. Nonbusiness energy property. 

Sec. 124. Qualified fuel cell motor vehicles. 

Sec. 125. Alternative fuel refueling property credit. 

Sec. 126. 2-wheeled plug-in electric vehicle credit. 

Sec. 127. Credit for electricity produced from certain renewable resources. 

Sec. 128. Production credit for Indian coal facilities. 

Sec. 129. Energy efficient homes credit. 

Sec. 130. Special allowance for second generation biofuel plant property. 

Sec. 131. Energy efficient commercial buildings deduction. 


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Sec. 132. Special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities. 

Sec. 133. Extension and clarification of excise tax credits relating to alternative 

fuels. 

Sec. 134. Oil spill liability trust fund rate. 

Subtitle D—Certain Provisions Expiring at the End of 2019 

Sec. 141. New markets tax credit. 

Sec. 142. Employer credit for paid family and medical leave. 

Sec. 143. Work opportunity credit. 

Sec. 144. Certain provisions related to beer, wine, and distilled spirits. 

Sec. 145. Look-thru rule for related controlled foreign corporations. 

Sec. 146. Credit for health insurance costs of eligible individuals. 

TITLE II—ESTATE AND GIFT TAX 

Sec. 201. Reduction of unified credit against estate tax. 

TITLE III—DISASTER TAX RELIEF 

Sec. 301. Definitions. 

Sec. 302. Special disaster-related rules for use of retirement funds. 

Sec. 303. Employee retention credit for employers affected by qualified disasters. 

Sec. 304. Other disaster-related tax relief provisions. 

Sec. 305. Automatic extension of filing deadlines in case of certain taxpayers affected by Federally declared disasters. 

Sec. 306. Modification of the tax rate for the excise tax on investment income of 

private foundations. 

Sec. 307. Additional low-income housing credit allocations for qualified 2017 and 

2018 California disaster areas. 

Sec. 308. Treatment of certain possessions. 

1 (c) AMENDMENT OF 1986 CODE.—Except as otherwise 

2 expressly provided, whenever in this Act an amendment or 

3 repeal is expressed in terms of an amendment to, or repeal 

4 of, a section or other provision, the reference shall be consid5 ered to be made to a section or other provision of the Inter6 nal Revenue Code of 1986. 


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1 TITLE I—EXTENSION OF 

2 CERTAIN EXPIRING PROVISIONS 

3 Subtitle A—Tax Relief and Support 

4 for Families and Individuals 

5 SEC. 101. EXCLUSION FROM GROSS INCOME OF DISCHARGE 

6 OF QUALIFIED PRINCIPAL RESIDENCE IN7 DEBTEDNESS. 

8 (a) IN GENERAL.—Section 108(a)(1)(E) is amended 

9 by striking ‘‘January 1, 2018’’ each place it appears and 

10 inserting ‘‘January 1, 2021’’. 

11 (b) CONFORMING AMENDMENT.—Section 108(h)(2) is 

12 amended by inserting ‘‘and determined without regard to 

13 the substitution described in section 163(h)(3)(F)(i)(II)’’ 

14 after ‘‘clause (ii) thereof’’. 

15 (c) EFFECTIVE DATE.—The amendments made by this 

16 section shall apply to discharges of indebtedness after De17 cember 31, 2017. 

18 SEC. 102. TREATMENT OF MORTGAGE INSURANCE PRE19 MIUMS AS QUALIFIED RESIDENCE INTEREST. 

20 (a) IN GENERAL.—Section 163(h)(3)(E)(iv)(I) is 

21 amended by striking ‘‘December 31, 2017’’ and inserting 

22 ‘‘December 31, 2020’’. 

23 (b) EFFECTIVE DATE.—The amendment made by this 

24 section shall apply to amounts paid or incurred after De25 cember 31, 2017. 


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1 SEC. 103. REDUCTION IN MEDICAL EXPENSE DEDUCTION 

2 FLOOR. 

3 (a) IN GENERAL.—Section 213(f) is amended to read 

4 as follows: 

5 ‘‘(f) TEMPORARY SPECIAL RULE.—In the case of tax6 able years beginning before January 1, 2021, subsection (a) 

7 shall be applied with respect to a taxpayer by substituting 

8 ‘7.5 percent’ for ‘10 percent’.’’. 

9 (b) ALTERNATIVE MINIMUM TAX.—Section 56(b)(1) is 

10 amended by striking subparagraph (B) and by redesig11 nating subparagraphs (C), (D), (E), and (F), as subpara12 graphs (B), (C), (D), and (E), respectively. 

13 (c) EFFECTIVE DATE.—The amendments made by this 

14 section shall apply to taxable years ending after December 

15 31, 2018. 

16 SEC. 104. DEDUCTION OF QUALIFIED TUITION AND RE17 LATED EXPENSES. 

18 (a) IN GENERAL.—Section 222(e) is amended by strik19 ing ‘‘December 31, 2017’’ and inserting ‘‘December 31, 

20 2020’’. 

21 (b) EFFECTIVE DATE.—The amendment made by this 

22 section shall apply to taxable years beginning after Decem23 ber 31, 2017. 


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1 SEC. 105. BLACK LUNG DISABILITY TRUST FUND EXCISE 

2 TAX. 

3 (a) IN GENERAL.—Section 4121(e)(2)(A) is amended 

4 by striking ‘‘December 31, 2018’’ and inserting ‘‘December 

5 31, 2020’’. 

6 (b) EFFECTIVE DATE.—The amendment made by this 

7 section shall apply on and after the first day of the first 

8 calendar month beginning after the date of the enactment 

9 of this Act. 

10 Subtitle B—Incentives for Employ11 ment, Economic Growth, and 

12 Community Development 

13 SEC. 111. INDIAN EMPLOYMENT CREDIT. 

14 (a) IN GENERAL.—Section 45A(f) is amended by strik15 ing ‘‘December 31, 2017’’ and inserting ‘‘December 31, 

16 2020’’. 

17 (b) EFFECTIVE DATE.—The amendment made by this 

18 section shall apply to taxable years beginning after Decem19 ber 31, 2017. 

20 SEC. 112. RAILROAD TRACK MAINTENANCE CREDIT. 

21 (a) IN GENERAL.—Section 45G(f) is amended by strik22 ing ‘‘January 1, 2018’’ and inserting ‘‘January 1, 2021’’. 

23 (b) SAFE HARBOR ASSIGNMENTS.—Any assignment, 

24 including related expenditures paid or incurred, under sec25 tion 45G(b)(2) of the Internal Revenue Code of 1986 for 

26 a taxable year beginning on or after January 1, 2018, and 


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1 before January 1, 2019, shall be treated as effective as of 

2 the close of such taxable year if made pursuant to a written 

3 agreement entered into no later than 90 days following the 

4 date of the enactment of this Act. 

5 (c) EFFECTIVE DATE.—The amendment made by this 

6 section shall apply to expenditures paid or incurred during 

7 taxable years beginning after December 31, 2017. 

8 SEC. 113. MINE RESCUE TEAM TRAINING CREDIT. 

9 (a) IN GENERAL.—Section 45N(e) is amended by 

10 striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 

11 2020’’. 

12 (b) EFFECTIVE DATE.—The amendment made by this 

13 section shall apply to taxable years beginning after Decem14 ber 31, 2017. 

15 SEC. 114. 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS 

16 ENTERTAINMENT COMPLEXES. 

17 (a) IN GENERAL.—Section 168(i)(15)(D) is amended 

18 by striking ‘‘December 31, 2017’’ and inserting ‘‘December 

19 31, 2020’’. 

20 (b) EFFECTIVE DATE.—The amendment made by this 

21 section shall apply to property placed in service after De22 cember 31, 2017. 


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1 SEC. 115. ACCELERATED DEPRECIATION FOR BUSINESS 

2 PROPERTY ON INDIAN RESERVATIONS. 

3 (a) IN GENERAL.—Section 168(j)(9) is amended by 

4 striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 

5 2020’’. 

6 (b) EFFECTIVE DATE.—The amendment made by this 

7 section shall apply to property placed in service after De8 cember 31, 2017. 

9 SEC. 116. EXPENSING RULES FOR CERTAIN PRODUCTIONS. 

10 (a) IN GENERAL.—Section 181(g) is amended by strik11 ing ‘‘December 31, 2017’’ and inserting ‘‘December 31, 

12 2020’’. 

13 (b) EFFECTIVE DATE.—The amendment made by this 

14 section shall apply to productions commencing after Decem15 ber 31, 2017. 

16 SEC. 117. EMPOWERMENT ZONE TAX INCENTIVES. 

17 (a) IN GENERAL.—Section 1391(d)(1)(A)(i) is amend18 ed by striking ‘‘December 31, 2017’’ and inserting ‘‘Decem19 ber 31, 2020’’. 

20 (b) TREATMENT OF CERTAIN TERMINATION DATES

21 SPECIFIED IN NOMINATIONS.—In the case of a designation 

22 of an empowerment zone the nomination for which included 

23 a termination date which is contemporaneous with the date 

24 specified in subparagraph (A)(i) of section 1391(d)(1) of 

25 the Internal Revenue Code of 1986 (as in effect before the 

26 enactment of this Act), subparagraph (B) of such section 


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1 shall not apply with respect to such designation if, after 

2 the date of the enactment of this section, the entity which 

3 made such nomination amends the nomination to provide 

4 for a new termination date in such manner as the Secretary 

5 of the Treasury (or the Secretary’s designee) may provide. 

6 (c) EFFECTIVE DATE.—The amendment made by sub7 section (a) shall apply to taxable years beginning after De8 cember 31, 2017. 

9 SEC. 118. AMERICAN SAMOA ECONOMIC DEVELOPMENT 

10 CREDIT. 

11 (a) IN GENERAL.—Section 119(d) of division A of the 

12 Tax Relief and Health Care Act of 2006 is amended— 

13 (1) by striking ‘‘January 1, 2018’’ each place it 

14 appears and inserting ‘‘January 1, 2021’’, 

15 (2) by striking ‘‘first 12 taxable years’’ in para16 graph (1) and inserting ‘‘first 15 taxable years’’, 

17 (3) by striking ‘‘first 6 taxable years’’ in para18 graph (2) and inserting ‘‘first 9 taxable years’’, and 

19 (4) by adding at the end the following flush sen20 tence: 

21 ‘‘In the case of a corporation described in subsection (a)(2), 

22 the Internal Revenue Code of 1986 shall be applied and ad23 ministered without regard to the amendments made by sec24 tion 401(d)(1) of the Tax Technical Corrections Act of 

25 2018.’’. 


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1 (b) CONFORMING AMENDMENT.—Section 119(e) of di2 vision A of the Tax Relief and Health Care Act of 2006 

3 is amended by inserting ‘‘(as in effect before its repeal)’’ 

4 after ‘‘section 199 of the Internal Revenue Code of 1986’’. 

5 (c) EFFECTIVE DATE.—The amendments made by this 

6 section shall apply to taxable years beginning after Decem7 ber 31, 2017. 

8 Subtitle C—Incentives for Energy 

9 Production, Efficiency, and 

10 Green Economy Jobs 

11 SEC. 121. BIODIESEL AND RENEWABLE DIESEL. 

12 (a) INCOME TAX CREDIT.— 

13 (1) IN GENERAL.—Section 40A(g) is amended by 

14 striking ‘‘December 31, 2017’’ and inserting ‘‘Decem15 ber 31, 2020’’. 

16 (2) EFFECTIVE DATE.—The amendment made by 

17 this subsection shall apply to fuel sold or used after 

18 December 31, 2017. 

19 (b) EXCISE TAX INCENTIVES.— 

20 (1) TERMINATION.— 

21 (A) IN GENERAL.—Section 6426(c)(6) is 

22 amended by striking ‘‘December 31, 2017’’ and 

23 inserting ‘‘December 31, 2020’’. 


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1 (B) PAYMENTS.—Section 6427(e)(6)(B) is 

2 amended by striking ‘‘December 31, 2017’’ and 

3 inserting ‘‘December 31, 2020’’. 

4 (2) EFFECTIVE DATE.—The amendments made 

5 by this subsection shall apply to fuel sold or used 

6 after December 31, 2017. 

7 (3) SPECIAL RULE.—Notwithstanding any other 

8 provision of law, in the case of any biodiesel mixture 

9 credit properly determined under section 6426(c) of 

10 the Internal Revenue Code of 1986 for the period be11 ginning on January 1, 2018, and ending with the 

12 close of the last calendar quarter beginning before the 

13 date of the enactment of this Act, such credit shall be 

14 allowed, and any refund or payment attributable to 

15 such credit (including any payment under section 

16 6427(e) of such Code) shall be made, only in such 

17 manner as the Secretary of the Treasury (or the Sec18 retary’s delegate) shall provide. Such Secretary shall 

19 issue guidance within 30 days after the date of the 

20 enactment of this Act providing for a one-time sub21 mission of claims covering periods described in the 

22 preceding sentence. Such guidance shall provide for a 

23 180-day period for the submission of such claims (in 

24 such manner as prescribed by such Secretary) to 

25 begin not later than 30 days after such guidance is 


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1 issued. Such claims shall be paid by such Secretary 

2 not later than 60 days after receipt. If such Secretary 

3 has not paid pursuant to a claim filed under this 

4 subsection within 60 days after the date of the filing 

5 of such claim, the claim shall be paid with interest 

6 from such date determined by using the overpayment 

7 rate and method under section 6621 of such Code. 

8 SEC. 122. SECOND GENERATION BIOFUEL PRODUCER CRED9 IT. 

10 (a) IN GENERAL.—Section 40(b)(6)(J)(i) is amended 

11 by striking ‘‘January 1, 2018’’ and inserting ‘‘January 1, 

12 2021’’. 

13 (b) EFFECTIVE DATE.—The amendment made by this 

14 section shall apply to qualified second generation biofuel 

15 production after December 31, 2017. 

16 SEC. 123. NONBUSINESS ENERGY PROPERTY. 

17 (a) IN GENERAL.—Section 25C(g)(2) is amended by 

18 striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 

19 2020’’. 

20 (b) TECHNICAL AMENDMENT.—Section 25C(d)(3) is 

21 amended— 

22 (1) by striking ‘‘an energy factor of at least 2.0’’ 

23 in subparagraph (A) and inserting ‘‘a Uniform En24 ergy Factor of at least 2.2’’, and 


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1 (2) by striking ‘‘an energy factor’’ in subpara2 graph (D) and inserting ‘‘a Uniform Energy Factor’’. 

3 (c) EFFECTIVE DATE.—The amendments made by this 

4 section shall apply to property placed in service after De5 cember 31, 2017. 

6 SEC. 124. QUALIFIED FUEL CELL MOTOR VEHICLES. 

7 (a) IN GENERAL.—Section 30B(k)(1) is amended by 

8 striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 

9 2020’’. 

10 (b) EFFECTIVE DATE.—The amendment made by this 

11 section shall apply to property purchased after December 

12 31, 2017. 

13 SEC. 125. ALTERNATIVE FUEL REFUELING PROPERTY CRED14 IT. 

15 (a) IN GENERAL.—Section 30C(g) is amended by 

16 striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 

17 2020’’. 

18 (b) EFFECTIVE DATE.—The amendment made by this 

19 section shall apply to property placed in service after De20 cember 31, 2017. 

21 SEC. 126. 2-WHEELED PLUG-IN ELECTRIC VEHICLE CREDIT. 

22 (a) IN GENERAL.—Section 30D(g)(3)(E)(ii) is amend23 ed by striking ‘‘January 1, 2018’’ and inserting ‘‘January 

24 1, 2021’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by this 

2 section shall apply to vehicles acquired after December 31, 

3 2017. 

4 SEC. 127. CREDIT FOR ELECTRICITY PRODUCED FROM CER5 TAIN RENEWABLE RESOURCES. 

6 (a) IN GENERAL.—The following provisions of section 

7 45(d) are each amended by striking ‘‘January 1, 2018’’ 

8 each place it appears and inserting ‘‘January 1, 2021’’: 

9 (1) Paragraph (2)(A). 

10 (2) Paragraph (3)(A). 

11 (3) Paragraph (4)(B). 

12 (4) Paragraph (6). 

13 (5) Paragraph (7). 

14 (6) Paragraph (9). 

15 (7) Paragraph (11)(B). 

16 (b) EXTENSION OF ELECTION TO TREAT QUALIFIED

17 FACILITIES AS ENERGY PROPERTY.—Section 

18 48(a)(5)(C)(ii) is amended by striking ‘‘January 1, 2018 

19 (January 1, 2020, in the case of any facility which is de20 scribed in paragraph (1) of section 45(d))’’ and inserting 

21 ‘‘January 1, 2021’’. 

22 (c) APPLICATION OF EXTENSION TO WIND FACILI23 TIES.— 


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1 (1) IN GENERAL.—Section 45(d)(1) is amended 

2 by striking ‘‘January 1, 2020’’ and inserting ‘‘Janu3 ary 1, 2021’’. 

4 (2) APPLICATION OF PHASEOUT PERCENTAGE.— 

5 Sections 45(b)(5)(C) and 48(a)(5)(E)(iii) are each 

6 amended by striking ‘‘and before January 1, 2020,’’. 

7 (d) EFFECTIVE DATE.—The amendments made by this 

8 section shall take effect on January 1, 2018. 

9 SEC. 128. PRODUCTION CREDIT FOR INDIAN COAL FACILI10 TIES. 

11 (a) IN GENERAL.—Section 45(e)(10)(A) is amended by 

12 striking ‘‘12-year period’’ each place it appears and insert13 ing ‘‘15-year period’’. 

14 (b) EFFECTIVE DATE.—The amendment made by this 

15 section shall apply to coal produced after December 31, 

16 2017. 

17 SEC. 129. ENERGY EFFICIENT HOMES CREDIT. 

18 (a) IN GENERAL.—Section 45L(g) is amended by 

19 striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 

20 2020’’. 

21 (b) EFFECTIVE DATE.—The amendment made by this 

22 section shall apply to homes acquired after December 31, 

23 2017. 


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1 SEC. 130. SPECIAL ALLOWANCE FOR SECOND GENERATION 

2 BIOFUEL PLANT PROPERTY. 

3 (a) IN GENERAL.—Section 168(l)(2)(D) is amended by 

4 striking ‘‘January 1, 2018’’ and inserting ‘‘January 1, 

5 2021’’. 

6 (b) EFFECTIVE DATE.—The amendment made by this 

7 section shall apply to property placed in service after De8 cember 31, 2017. 

9 SEC. 131. ENERGY EFFICIENT COMMERCIAL BUILDINGS DE10 DUCTION. 

11 (a) IN GENERAL.—Section 179D(h) is amended by 

12 striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 

13 2020’’. 

14 (b) EFFECTIVE DATES.—The amendment made by 

15 subsection (a) shall apply to property placed in service after 

16 December 31, 2017. 

17 SEC. 132. SPECIAL RULE FOR SALES OR DISPOSITIONS TO 

18 IMPLEMENT FERC OR STATE ELECTRIC RE19 STRUCTURING POLICY FOR QUALIFIED ELEC20 TRIC UTILITIES. 

21 (a) IN GENERAL.—Section 451(k)(3) is amended by 

22 striking ‘‘January 1, 2018’’ and inserting ‘‘January 1, 

23 2021’’. 

24 (b) EFFECTIVE DATE.—The amendment made by this 

25 section shall apply to dispositions after December 31, 2017. 


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1 SEC. 133. EXTENSION AND CLARIFICATION OF EXCISE TAX 

2 CREDITS RELATING TO ALTERNATIVE FUELS. 

3 (a) EXTENSION.— 

4 (1) IN GENERAL.—Sections 6426(d)(5) and 

5 6426(e)(3) are each amended by striking ‘‘December 

6 31, 2017’’ and inserting ‘‘December 31, 2020’’. 

7 (2) OUTLAY PAYMENTS FOR ALTERNATIVE

8 FUELS.—Section 6427(e)(6)(C) is amended by strik9 ing ‘‘December 31, 2017’’ and inserting ‘‘December 

10 31, 2020’’. 

11 (3) SPECIAL RULE.—Notwithstanding any other 

12 provision of law, in the case of any alternative fuel 

13 credit properly determined under section 6426(d) of 

14 the Internal Revenue Code of 1986 for the period be15 ginning on January 1, 2018, and ending with the 

16 close of the last calendar quarter beginning before the 

17 date of the enactment of this Act, such credit shall be 

18 allowed, and any refund or payment attributable to 

19 such credit (including any payment under section 

20 6427(e) of such Code) shall be made, only in such 

21 manner as the Secretary of the Treasury (or the Sec22 retary’s delegate) shall provide. Such Secretary shall 

23 issue guidance within 30 days after the date of the 

24 enactment of this Act providing for a one-time sub25 mission of claims covering periods described in the 

26 preceding sentence. Such guidance shall provide for a 


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1 180-day period for the submission of such claims (in 

2 such manner as prescribed by such Secretary) to 

3 begin not later than 30 days after such guidance is 

4 issued. Such claims shall be paid by such Secretary 

5 not later than 60 days after receipt. If such Secretary 

6 has not paid pursuant to a claim filed under this 

7 subsection within 60 days after the date of the filing 

8 of such claim, the claim shall be paid with interest 

9 from such date determined by using the overpayment 

10 rate and method under section 6621 of such Code. 

11 (4) EFFECTIVE DATE.—The amendments made 

12 by this subsection shall apply to fuel sold or used 

13 after December 31, 2017. 

14 (b) CLARIFICATION OF RULES REGARDING ALTER15 NATIVE FUEL MIXTURE CREDIT.— 

16 (1) IN GENERAL.—Paragraph (2) of section 

17 6426(e) is amended by striking ‘‘mixture of alter18 native fuel’’ and inserting ‘‘mixture of alternative fuel 

19 (other than a fuel described in subparagraph (A), (C), 

20 or (F) of subsection (d)(2))’’. 

21 (2) EFFECTIVE DATE.—The amendment made by 

22 this section shall apply to— 

23 (A) fuel sold or used on or after the date of 

24 the enactment of this Act, and 


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1 (B) fuel sold or used before such date of en2 actment, but only to the extent that credits and 

3 claims of credit under section 6426(e) of the In4 ternal Revenue Code of 1986 with respect to such 

5 sale or use have not been paid or allowed as of 

6 such date. 

7 SEC. 134. OIL SPILL LIABILITY TRUST FUND RATE. 

8 (a) IN GENERAL.—Section 4611(f)(2) is amended by 

9 striking ‘‘December 31, 2018’’ and inserting ‘‘December 31, 

10 2020’’. 

11 (b) EFFECTIVE DATE.—The amendment made by this 

12 section shall apply on and after the first day of the first 

13 calendar month beginning after the date of the enactment 

14 of this Act. 

15 Subtitle D—Certain Provisions 

16 Expiring at the End of 2019 

17 SEC. 141. NEW MARKETS TAX CREDIT. 

18 (a) IN GENERAL.—Section 45D(f)(1) is amended by 

19 striking ‘‘and’’ at the end of subparagraph (F), by striking 

20 the period at the end of subparagraph (G) and inserting 

21 ‘‘, and’’, and by adding at the end the following new sub22 paragraph: 

23 ‘‘(H) $5,000,000,000 for 2020.’’. 


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1 (b) CARRYOVER OF UNUSED LIMITATION.—Section 

2 45D(f)(3) is amended by striking ‘‘2024’’ and inserting 

3 ‘‘2025’’. 

4 (c) EFFECTIVE DATE.—The amendments made by this 

5 section shall apply to calendar years beginning after De6 cember 31, 2019. 

7 SEC. 142. EMPLOYER CREDIT FOR PAID FAMILY AND MED8 ICAL LEAVE. 

9 (a) IN GENERAL.—Section 45S(i) is amended by strik10 ing ‘‘December 31, 2019’’ and inserting ‘‘December 31, 

11 2020’’. 

12 (b) EFFECTIVE DATE.—The amendment made by this 

13 section shall apply to wages paid in taxable years begin14 ning after December 31, 2019. 

15 SEC. 143. WORK OPPORTUNITY CREDIT. 

16 (a) IN GENERAL.—Section 51(c)(4) is amended by 

17 striking ‘‘December 31, 2019’’ and inserting ‘‘December 31, 

18 2020’’. 

19 (b) EFFECTIVE DATE.—The amendment made by this 

20 section shall apply to individuals who begin work for the 

21 employer after December 31, 2019. 

22 SEC. 144. CERTAIN PROVISIONS RELATED TO BEER, WINE, 

23 AND DISTILLED SPIRITS. 

24 (a) EXEMPTION FOR AGING PROCESS OF BEER, WINE, 

25 AND DISTILLED SPIRITS.— 


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1 (1) IN GENERAL.—Section 263A(f)(4)(B) is 

2 amended by striking ‘‘December 31, 2019’’ and insert3 ing ‘‘December 31, 2020’’. 

4 (2) EFFECTIVE DATE.—The amendment made by 

5 this subsection shall apply to interest costs paid or 

6 accrued after December 31, 2019. 

7 (b) REDUCED RATE OF EXCISE TAX ON BEER.— 

8 (1) IN GENERAL.—Paragraphs (1)(C) and (2)(A) 

9 of section 5051(a) are each amended by striking 

10 ‘‘January 1, 2020’’ and inserting ‘‘January 1, 2021’’. 

11 (2) EFFECTIVE DATE.—The amendments made 

12 by this subsection shall apply to beer removed after 

13 December 31, 2019. 

14 (c) TRANSFER OF BEER BETWEEN BONDED FACILI15 TIES.— 

16 (1) IN GENERAL.—Section 5414(b)(3) is amend17 ed by striking ‘‘December 31, 2019’’ and inserting 

18 ‘‘December 31, 2020’’. 

19 (2) EFFECTIVE DATE.—The amendment made by 

20 this subsection shall apply to calendar quarters begin21 ning after December 31, 2019. 

22 (d) REDUCED RATE OF EXCISE TAX ON CERTAIN

23 WINE.— 


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1 (1) IN GENERAL.—Section 5041(c)(8)(A) is 

2 amended by striking ‘‘January 1, 2020’’ and insert3 ing ‘‘January 1, 2021’’. 

4 (2) CONFORMING AMENDMENT.—The heading of 

5 section 5041(c)(8) is amended by striking ‘‘SPECIAL

6 RULE FOR 2018 AND 2019’’ and inserting ‘‘TEM7 PORARY SPECIAL RULE’’. 

8 (3) EFFECTIVE DATE.—The amendments made 

9 by this subsection shall apply to wine removed after 

10 December 31, 2019. 

11 (e) ADJUSTMENT OF ALCOHOL CONTENT LEVEL FOR

12 APPLICATION OF EXCISE TAXES.— 

13 (1) IN GENERAL.—Paragraphs (1) and (2) of 

14 section 5041(b) are each amended by striking ‘‘Janu15 ary 1, 2020’’ and inserting ‘‘January 1, 2021’’. 

16 (2) EFFECTIVE DATE.—The amendments made 

17 by this subsection shall apply to wine removed after 

18 December 31, 2019. 

19 (f) DEFINITION OF MEAD AND LOW ALCOHOL BY VOL20 UME WINE.— 

21 (1) IN GENERAL.—Section 5041(h)(3) is amend22 ed by striking ‘‘December 31, 2019’’ and inserting 

23 ‘‘December 31, 2020’’. 


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1 (2) EFFECTIVE DATE.—The amendment made by 

2 this subsection shall apply to wine removed after De3 cember 31, 2019. 

4 (g) REDUCED RATE OF EXCISE TAX ON CERTAIN DIS5 TILLED SPIRITS.— 

6 (1) IN GENERAL.—Section 5001(c)(4) is amend7 ed by striking ‘‘December 31, 2019’’ and inserting 

8 ‘‘December 31, 2020’’. 

9 (2) CONFORMING AMENDMENT.—The heading of 

10 section 5001(c) is amended by striking ‘‘REDUCED

11 RATE FOR 2018 AND 2019’’ and inserting ‘‘TEM12 PORARY REDUCED RATE’’. 

13 (3) EFFECTIVE DATE.—The amendments made 

14 by this subsection shall apply to distilled spirits re15 moved after December 31, 2019. 

16 (h) BULK DISTILLED SPIRITS.— 

17 (1) IN GENERAL.—Section 5212 is amended by 

18 striking ‘‘January 1, 2020’’ and inserting ‘‘January 

19 1, 2021’’. 

20 (2) EFFECTIVE DATE.—The amendment made by 

21 this subsection shall apply to distilled spirits trans22 ferred in bond after December 31, 2019. 

23 (i) SIMPLIFICATION OF RULES REGARDING RECORDS, 

24 STATEMENTS, AND RETURNS.— 


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1 (1) IN GENERAL.—Section 5555(a) is amended 

2 by striking ‘‘January 1, 2020’’ and inserting ‘‘Janu3 ary 1, 2021’’. 

4 (2) EFFECTIVE DATE.—The amendment made by 

5 this subsection shall apply to calendar quarters begin6 ning after December 31, 2019. 

7 SEC. 145. LOOK-THRU RULE FOR RELATED CONTROLLED 

8 FOREIGN CORPORATIONS. 

9 (a) IN GENERAL.—Section 954(c)(6)(C) is amended by 

10 striking ‘‘January 1, 2020’’ and inserting ‘‘January 1, 

11 2021’’. 

12 (b) EFFECTIVE DATE.—The amendment made by this 

13 section shall apply to taxable years of foreign corporations 

14 beginning after December 31, 2019, and to taxable years 

15 of United States shareholders with or within which such 

16 taxable years of foreign corporations end. 

17 SEC. 146. CREDIT FOR HEALTH INSURANCE COSTS OF ELI18 GIBLE INDIVIDUALS. 

19 (a) IN GENERAL.—Section 35(b)(1)(B) is amended by 

20 striking ‘‘January 1, 2020’’ and inserting ‘‘January 1, 

21 2021’’. 

22 (b) EFFECTIVE DATE.—The amendment made by this 

23 section shall apply to months beginning after December 31, 

24 2019. 


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1 TITLE II—ESTATE AND GIFT TAX 

2 SEC. 201. REDUCTION OF UNIFIED CREDIT AGAINST ES3 TATE TAX. 

4 (a) IN GENERAL.—Section 2010(c)(3)(C) is amended 

5 by striking ‘‘January 1, 2026’’ and inserting ‘‘January 1, 

6 2023’’. 

7 (b) EFFECTIVE DATE.—The amendment made by this 

8 section shall apply to estates of decedents dying and gifts 

9 made after December 31, 2022. 

10 TITLE III—DISASTER TAX RELIEF 

11 SEC. 301. DEFINITIONS. 

12 For purposes of this title— 

13 (1) QUALIFIED DISASTER AREA.— 

14 (A) IN GENERAL.—The term ‘‘qualified dis15 aster area’’ means any area with respect to 

16 which a major disaster was declared, during the 

17 period beginning on January 1, 2018, and end18 ing on the date which is 60 days after the date 

19 of the enactment of this Act, by the President 

20 under section 401 of the Robert T. Stafford Dis21 aster Relief and Emergency Assistance Act if the 

22 incident period of the disaster with respect to 

23 which such declaration is made begins on or be24 fore the date of the enactment of this Act. 


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1 (B) DENIAL OF DOUBLE BENEFIT.—Such 

2 term shall not include the California wildfire 

3 disaster area (as defined in section 20101 of sub4 division 2 of division B of the Bipartisan Budg5 et Act of 2018). 

6 (2) QUALIFIED DISASTER ZONE.—The term 

7 ‘‘qualified disaster zone’’ means that portion of any 

8 qualified disaster area which was determined by the 

9 President, during the period beginning on January 1, 

10 2018, and ending on the date which is 60 days after 

11 the date of the enactment of this Act, to warrant indi12 vidual or individual and public assistance from the 

13 Federal Government under the Robert T. Stafford 

14 Disaster Relief and Emergency Assistance Act by rea15 son of the qualified disaster with respect to such dis16 aster area. 

17 (3) QUALIFIED DISASTER.—The term ‘‘qualified 

18 disaster’’ means, with respect to any qualified dis19 aster area, the disaster by reason of which a major 

20 disaster was declared with respect to such area. 

21 (4) INCIDENT PERIOD.—The term ‘‘incident pe22 riod’’ means, with respect to any qualified disaster, 

23 the period specified by the Federal Emergency Man24 agement Agency as the period during which such dis25 aster occurred (except that for purposes of this title 


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1 such period shall not be treated as beginning before 

2 January 1, 2018, or ending after the date which is 

3 30 days after the date of the enactment of this Act). 

4 SEC. 302. SPECIAL DISASTER-RELATED RULES FOR USE OF 

5 RETIREMENT FUNDS. 

6 (a) TAX-FAVORED WITHDRAWALS FROM RETIREMENT

7 PLANS.— 

8 (1) IN GENERAL.—Section 72(t) of the Internal 

9 Revenue Code of 1986 shall not apply to any quali10 fied disaster distribution. 

11 (2) AGGREGATE DOLLAR LIMITATION.— 

12 (A) IN GENERAL.—For purposes of this sub13 section, the aggregate amount of distributions re14 ceived by an individual which may be treated as 

15 qualified disaster distributions for any taxable 

16 year shall not exceed the excess (if any) of— 

17 (i) $100,000, over 

18 (ii) the aggregate amounts treated as 

19 qualified disaster distributions received by 

20 such individual for all prior taxable years. 

21 (B) TREATMENT OF PLAN DISTRIBU22 TIONS.—If a distribution to an individual would 

23 (without regard to subparagraph (A)) be a quali24 fied disaster distribution, a plan shall not be 

25 treated as violating any requirement of the InVerDate Sep 11 2014 20:50 Jan 21, 2020 Jkt 099200 PO 00000 Frm 00028 Fmt 6652 Sfmt 6203 E:\BILLS\H3301.RH H3301

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1 ternal Revenue Code of 1986 merely because the 

2 plan treats such distribution as a qualified dis3 aster distribution, unless the aggregate amount 

4 of such distributions from all plans maintained 

5 by the employer (and any member of any con6 trolled group which includes the employer) to 

7 such individual exceeds $100,000. 

8 (C) CONTROLLED GROUP.—For purposes of 

9 subparagraph (B), the term ‘‘controlled group’’ 

10 means any group treated as a single employer 

11 under subsection (b), (c), (m), or (o) of section 

12 414 of the Internal Revenue Code of 1986. 

13 (D) SPECIAL RULE FOR INDIVIDUALS AF14 FECTED BY MORE THAN ONE DISASTER.—The 

15 limitation of subparagraph (A) shall be applied 

16 separately with respect to distributions made 

17 with respect to each qualified disaster. 

18 (3) AMOUNT DISTRIBUTED MAY BE REPAID.— 

19 (A) IN GENERAL.—Any individual who re20 ceives a qualified disaster distribution may, at 

21 any time during the 3-year period beginning on 

22 the day after the date on which such distribution 

23 was received, make 1 or more contributions in 

24 an aggregate amount not to exceed the amount 

25 of such distribution to an eligible retirement 


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1 plan of which such individual is a beneficiary 

2 and to which a rollover contribution of such dis3 tribution could be made under section 402(c), 

4 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), of 

5 the Internal Revenue Code of 1986, as the case 

6 may be. 

7 (B) TREATMENT OF REPAYMENTS OF DIS8 TRIBUTIONS FROM ELIGIBLE RETIREMENT PLANS

9 OTHER THAN IRAS.—For purposes of the Inter10 nal Revenue Code of 1986, if a contribution is 

11 made pursuant to subparagraph (A) with respect 

12 to a qualified disaster distribution from an eligi13 ble retirement plan other than an individual re14 tirement plan, then the taxpayer shall, to the ex15 tent of the amount of the contribution, be treated 

16 as having received the qualified disaster distribu17 tion in an eligible rollover distribution (as de18 fined in section 402(c)(4) of such Code) and as 

19 having transferred the amount to the eligible re20 tirement plan in a direct trustee to trustee trans21 fer within 60 days of the distribution. 

22 (C) TREATMENT OF REPAYMENTS OF DIS23 TRIBUTIONS FROM IRAS.—For purposes of the 

24 Internal Revenue Code of 1986, if a contribution 

25 is made pursuant to subparagraph (A) with reVerDate Sep 11 2014 20:50 Jan 21, 2020 Jkt 099200 PO 00000 Frm 00030 Fmt 6652 Sfmt 6203 E:\BILLS\H3301.RH H3301

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1 spect to a qualified disaster distribution from an 

2 individual retirement plan (as defined by section 

3 7701(a)(37) of such Code), then, to the extent of 

4 the amount of the contribution, the qualified dis5 aster distribution shall be treated as a distribu6 tion described in section 408(d)(3) of such Code 

7 and as having been transferred to the eligible re8 tirement plan in a direct trustee to trustee trans9 fer within 60 days of the distribution. 

10 (4) DEFINITIONS.—For purposes of this sub11 section— 

12 (A) QUALIFIED DISASTER DISTRIBUTION.— 

13 Except as provided in paragraph (2), the term 

14 ‘‘qualified disaster distribution’’ means any dis15 tribution from an eligible retirement plan 

16 made— 

17 (i) on or after the first day of the inci18 dent period of a qualified disaster and be19 fore the date which is 180 days after the 

20 date of the enactment of this Act, and 

21 (ii) to an individual whose principal 

22 place of abode at any time during the inci23 dent period of such qualified disaster is lo24 cated in the qualified disaster area with re25 spect to such qualified disaster and who has 


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1 sustained an economic loss by reason of 

2 such qualified disaster. 

3 (B) ELIGIBLE RETIREMENT PLAN.—The 

4 term ‘‘eligible retirement plan’’ shall have the 

5 meaning given such term by section 402(c)(8)(B) 

6 of the Internal Revenue Code of 1986. 

7 (5) INCOME INCLUSION SPREAD OVER 3-YEAR PE8 RIOD.— 

9 (A) IN GENERAL.—In the case of any quali10 fied disaster distribution, unless the taxpayer 

11 elects not to have this paragraph apply for any 

12 taxable year, any amount required to be in13 cluded in gross income for such taxable year 

14 shall be so included ratably over the 3-taxable15 year period beginning with such taxable year. 

16 (B) SPECIAL RULE.—For purposes of sub17 paragraph (A), rules similar to the rules of sub18 paragraph (E) of section 408A(d)(3) of the Inter19 nal Revenue Code of 1986 shall apply. 

20 (6) SPECIAL RULES.— 

21 (A) EXEMPTION OF DISTRIBUTIONS FROM

22 TRUSTEE TO TRUSTEE TRANSFER AND WITH23 HOLDING RULES.—For purposes of sections 

24 401(a)(31), 402(f), and 3405 of the Internal Rev25 enue Code of 1986, qualified disaster distribuVerDate Sep 11 2014 20:50 Jan 21, 2020 Jkt 099200 PO 00000 Frm 00032 Fmt 6652 Sfmt 6203 E:\BILLS\H3301.RH H3301

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1 tions shall not be treated as eligible rollover dis2 tributions. 

3 (B) QUALIFIED DISASTER DISTRIBUTIONS

4 TREATED AS MEETING PLAN DISTRIBUTION RE5 QUIREMENTS.—For purposes the Internal Rev6 enue Code of 1986, a qualified disaster distribu7 tion shall be treated as meeting the requirements 

8 of sections 401(k)(2)(B)(i), 403(b)(7)(A)(ii), 

9 403(b)(11), and 457(d)(1)(A) of such Code. 

10 (b) RECONTRIBUTIONS OF WITHDRAWALS FOR HOME

11 PURCHASES.— 

12 (1) RECONTRIBUTIONS.— 

13 (A) IN GENERAL.—Any individual who re14 ceived a qualified distribution may, during the 

15 applicable period, make 1 or more contributions 

16 in an aggregate amount not to exceed the 

17 amount of such qualified distribution to an eligi18 ble retirement plan (as defined in section 

19 402(c)(8)(B) of the Internal Revenue Code of 

20 1986) of which such individual is a beneficiary 

21 and to which a rollover contribution of such dis22 tribution could be made under section 402(c), 

23 403(a)(4), 403(b)(8), or 408(d)(3), of such Code, 

24 as the case may be. 


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1 (B) TREATMENT OF REPAYMENTS.—Rules 

2 similar to the rules of subparagraphs (B) and 

3 (C) of subsection (a)(3) shall apply for purposes 

4 of this subsection. 

5 (2) QUALIFIED DISTRIBUTION.—For purposes of 

6 this subsection, the term ‘‘qualified distribution’’ 

7 means any distribution— 

8 (A) described in section 401(k)(2)(B)(i)(IV), 

9 403(b)(7)(A)(ii) (but only to the extent such dis10 tribution relates to financial hardship), 

11 403(b)(11)(B), or 72(t)(2)(F), of the Internal 

12 Revenue Code of 1986, 

13 (B) which was to be used to purchase or 

14 construct a principal residence in a qualified 

15 disaster area, but which was not so used on ac16 count of the qualified disaster with respect to 

17 such area, and 

18 (C) which was received during the period 

19 beginning on the date which is 180 days before 

20 the first day of the incident period of such quali21 fied disaster and ending on the date which is 30 

22 days after the last day of such incident period. 

23 (3) APPLICABLE PERIOD.—For purposes of this 

24 subsection, the term ‘‘applicable period’’ means, in the 

25 case of a principal residence in a qualified disaster 


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1 area with respect to any qualified disaster, the period 

2 beginning on the first day of the incident period of 

3 such qualified disaster and ending on the date which 

4 is 180 days after the date of the enactment of this Act. 

5 (c) LOANS FROM QUALIFIED PLANS.— 

6 (1) INCREASE IN LIMIT ON LOANS NOT TREATED

7 AS DISTRIBUTIONS.—In the case of any loan from a 

8 qualified employer plan (as defined under section 

9 72(p)(4) of the Internal Revenue Code of 1986) to a 

10 qualified individual made during the 180-day period 

11 beginning on the date of the enactment of this Act— 

12 (A) clause (i) of section 72(p)(2)(A) of such 

13 Code shall be applied by substituting ‘‘$100,000’’ 

14 for ‘‘$50,000’’, and 

15 (B) clause (ii) of such section shall be ap16 plied by substituting ‘‘the present value of the 

17 nonforfeitable accrued benefit of the employee 

18 under the plan’’ for ‘‘one-half of the present 

19 value of the nonforfeitable accrued benefit of the 

20 employee under the plan’’. 

21 (2) DELAY OF REPAYMENT.—In the case of a 

22 qualified individual (with respect to any qualified 

23 disaster) with an outstanding loan (on or after the 

24 first day of the incident period of such qualified dis25 aster) from a qualified employer plan (as defined in 


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1 section 72(p)(4) of the Internal Revenue Code of 

2 1986)— 

3 (A) if the due date pursuant to subpara4 graph (B) or (C) of section 72(p)(2) of such Code 

5 for any repayment with respect to such loan oc6 curs during the period beginning on the first day 

7 of the incident period of such qualified disaster 

8 and ending on the date which is 180 days after 

9 the last day of such incident period, such due 

10 date shall be delayed for 1 year (or, if later, 

11 until the date which is 180 days after the date 

12 of the enactment of this Act), 

13 (B) any subsequent repayments with respect 

14 to any such loan shall be appropriately adjusted 

15 to reflect the delay in the due date under sub16 paragraph (A) and any interest accruing during 

17 such delay, and 

18 (C) in determining the 5-year period and 

19 the term of a loan under subparagraph (B) or 

20 (C) of section 72(p)(2) of such Code, the period 

21 described in subparagraph (A) of this paragraph 

22 shall be disregarded. 

23 (3) QUALIFIED INDIVIDUAL.—For purposes of 

24 this subsection, the term ‘‘qualified individual’’ means 

25 any individual— 


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1 (A) whose principal place of abode at any 

2 time during the incident period of any qualified 

3 disaster is located in the qualified disaster area 

4 with respect to such qualified disaster, and 

5 (B) who has sustained an economic loss by 

6 reason of such qualified disaster. 

7 (d) PROVISIONS RELATING TO PLAN AMENDMENTS.— 

8 (1) IN GENERAL.—If this subsection applies to 

9 any amendment to any plan or annuity contract, 

10 such plan or contract shall be treated as being oper11 ated in accordance with the terms of the plan during 

12 the period described in paragraph (2)(B)(i). 

13 (2) AMENDMENTS TO WHICH SUBSECTION AP14 PLIES.— 

15 (A) IN GENERAL.—This subsection shall 

16 apply to any amendment to any plan or annu17 ity contract which is made— 

18 (i) pursuant to any provision of this 

19 section, or pursuant to any regulation 

20 issued by the Secretary or the Secretary of 

21 Labor under any provision of this section, 

22 and 

23 (ii) on or before the last day of the first 

24 plan year beginning on or after January 1, 


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1 2020, or such later date as the Secretary 

2 may prescribe. 

3 In the case of a governmental plan (as defined 

4 in section 414(d) of the Internal Revenue Code 

5 of 1986), clause (ii) shall be applied by sub6 stituting the date which is 2 years after the date 

7 otherwise applied under clause (ii). 

8 (B) CONDITIONS.—This subsection shall not 

9 apply to any amendment unless— 

10 (i) during the period— 

11 (I) beginning on the date that this 

12 section or the regulation described in 

13 subparagraph (A)(i) takes effect (or in 

14 the case of a plan or contract amend15 ment not required by this section or 

16 such regulation, the effective date speci17 fied by the plan), and 

18 (II) ending on the date described 

19 in subparagraph (A)(ii) (or, if earlier, 

20 the date the plan or contract amend21 ment is adopted), 

22 the plan or contract is operated as if such plan 

23 or contract amendment were in effect, and 

24 (ii) such plan or contract amendment 

25 applies retroactively for such period. 


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1 SEC. 303. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS 

2 AFFECTED BY QUALIFIED DISASTERS. 

3 (a) IN GENERAL.—For purposes of section 38 of the 

4 Internal Revenue Code of 1986, in the case of an eligible 

5 employer, the 2018 qualified disaster employee retention 

6 credit shall be treated as a credit listed at the end of sub7 section (b) of such section. For purposes of this subsection, 

8 the 2018 qualified disaster employee retention credit for 

9 any taxable year is an amount equal to 40 percent of the 

10 qualified wages with respect to each eligible employee of 

11 such employer for such taxable year. The amount of quali12 fied wages with respect to any employee which may be taken 

13 into account under this subsection by the employer for any 

14 taxable year shall not exceed $6,000 (reduced by the amount 

15 of qualified wages with respect to such employee which may 

16 be so taken into account for any prior taxable year). 

17 (b) DEFINITIONS.—For purposes of this section— 

18 (1) ELIGIBLE EMPLOYER.—The term ‘‘eligible 

19 employer’’ means any employer— 

20 (A) which conducted an active trade or 

21 business in a qualified disaster zone at any time 

22 during the incident period of the qualified dis23 aster with respect to such qualified disaster zone, 

24 and 

25 (B) with respect to whom the trade or busi26 ness described in subparagraph (A) is inoperable 


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1 at any time during the period beginning on the 

2 first day of the incident period of such qualified 

3 disaster and ending on the date of the enactment 

4 of this Act, as a result of damage sustained by 

5 reason of such qualified disaster. 

6 (2) ELIGIBLE EMPLOYEE.—The term ‘‘eligible 

7 employee’’ means with respect to an eligible employer 

8 an employee whose principal place of employment 

9 with such eligible employer (determined immediately 

10 before the qualified disaster referred to in paragraph 

11 (1)) was in the qualified disaster zone referred to in 

12 such paragraph. 

13 (3) QUALIFIED WAGES.—The term ‘‘qualified 

14 wages’’ means wages (as defined in section 51(c)(1) of 

15 the Internal Revenue Code of 1986, but without re16 gard to section 3306(b)(2)(B) of such Code) paid or 

17 incurred by an eligible employer with respect to an 

18 eligible employee at any time on or after the date on 

19 which the trade or business described in paragraph 

20 (1) first became inoperable at the principal place of 

21 employment of the employee (determined immediately 

22 before the qualified disaster referred to in such para23 graph) and before the earlier of— 


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1 (A) the date on which such trade or business 

2 has resumed significant operations at such prin3 cipal place of employment, or 

4 (B) the date which 150 days after the last 

5 day of the incident period of the qualified dis6 aster referred to in paragraph (1). 

7 Such term shall include wages paid without regard to 

8 whether the employee performs no services, performs 

9 services at a different place of employment than such 

10 principal place of employment, or performs services 

11 at such principal place of employment before signifi12 cant operations have resumed. 

13 (c) CERTAIN RULES TO APPLY.—For purposes of this 

14 subsection, rules similar to the rules of sections 51(i)(1), 

15 52, and 280C(a), of the Internal Revenue Code of 1986, 

16 shall apply. 

17 (d) EMPLOYEE NOT TAKEN INTO ACCOUNT MORE

18 THAN ONCE.—An employee shall not be treated as an eligi19 ble employee for purposes of this subsection for any period 

20 with respect to any employer if such employer is allowed 

21 a credit under section 51 of the Internal Revenue Code of 

22 1986 with respect to such employee for such period. 


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1 SEC. 304. OTHER DISASTER-RELATED TAX RELIEF PROVI2 SIONS. 

3 (a) TEMPORARY INCREASE IN LIMITATION ON QUALI4 FIED CONTRIBUTIONS.— 

5 (1) SUSPENSION OF CURRENT LIMITATION.—Ex6 cept as otherwise provided in paragraph (2), qualified 

7 contributions shall be disregarded in applying sub8 sections (b) and (d) of section 170 of the Internal 

9 Revenue Code of 1986. 

10 (2) APPLICATION OF INCREASED LIMITATION.— 

11 For purposes of section 170 of the Internal Revenue 

12 Code of 1986— 

13 (A) INDIVIDUALS.—In the case of an indi14 vidual— 

15 (i) LIMITATION.—Any qualified con16 tribution shall be allowed as a deduction 

17 only to the extent that the aggregate of such 

18 contributions does not exceed the excess of 

19 the taxpayer’s contribution base (as defined 

20 in subparagraph (H) of section 170(b)(1) of 

21 such Code) over the amount of all other 

22 charitable contributions allowed under sec23 tion 170(b)(1) of such Code. 

24 (ii) CARRYOVER.—If the aggregate 

25 amount of qualified contributions made in 

26 the contribution year (within the meaning 


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1 of section 170(d)(1) of such Code) exceeds 

2 the limitation of clause (i), such excess shall 

3 be added to the excess described in section 

4 170(b)(1)(G)(ii). 

5 (B) CORPORATIONS.—In the case of a cor6 poration— 

7 (i) LIMITATION.—Any qualified con8 tribution shall be allowed as a deduction 

9 only to the extent that the aggregate of such 

10 contributions does not exceed the excess of 

11 the taxpayer’s taxable income (as deter12 mined under paragraph (2) of section 

13 170(b) of such Code) over the amount of all 

14 other charitable contributions allowed under 

15 such paragraph. 

16 (ii) CARRYOVER.—If the aggregate 

17 amount of qualified contributions made in 

18 the contribution year (within the meaning 

19 of section 170(d)(2) of such Code) exceeds 

20 the limitation of clause (i), such excess shall 

21 be appropriately taken into account under 

22 section 170(d)(2) subject to the limitations 

23 thereof. 

24 (3) QUALIFIED CONTRIBUTIONS.— 


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1 (A) IN GENERAL.—For purposes of this sub2 section, the term ‘‘qualified contribution’’ means 

3 any charitable contribution (as defined in sec4 tion 170(c) of the Internal Revenue Code of 

5 1986) if— 

6 (i) such contribution— 

7 (I) is paid, during the period be8 ginning on January 1, 2018, and end9 ing on the date which is 60 days after 

10 the date of the enactment of this Act, 

11 in cash to an organization described in 

12 section 170(b)(1)(A) of such Code, and 

13 (II) is made for relief efforts in 

14 one or more qualified disaster areas, 

15 (ii) the taxpayer obtains from such or16 ganization contemporaneous written ac17 knowledgment (within the meaning of sec18 tion 170(f)(8) of such Code) that such con19 tribution was used (or is to be used) for re20 lief efforts described in clause (i)(II), and 

21 (iii) the taxpayer has elected the appli22 cation of this subsection with respect to such 

23 contribution. 


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1 (B) EXCEPTION.—Such term shall not in2 clude a contribution by a donor if the contribu3 tion is— 

4 (i) to an organization described in sec5 tion 509(a)(3) of the Internal Revenue Code 

6 of 1986, or 

7 (ii) for the establishment of a new, or 

8 maintenance of an existing, donor advised 

9 fund (as defined in section 4966(d)(2) of 

10 such Code). 

11 (C) APPLICATION OF ELECTION TO PART12 NERSHIPS AND S CORPORATIONS.—In the case of 

13 a partnership or S corporation, the election 

14 under subparagraph (A)(iii) shall be made sepa15 rately by each partner or shareholder. 

16 (b) SPECIAL RULES FOR QUALIFIED DISASTER-RE17 LATED PERSONAL CASUALTY LOSSES.— 

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

19 disaster loss for any taxable year— 

20 (A) the amount determined under section 

21 165(h)(2)(A)(ii) of the Internal Revenue Code of 

22 1986 shall be equal to the sum of— 

23 (i) such net disaster loss, and 

24 (ii) so much of the excess referred to in 

25 the matter preceding clause (i) of section 


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1 165(h)(2)(A) of such Code (reduced by the 

2 amount in clause (i) of this subparagraph) 

3 as exceeds 10 percent of the adjusted gross 

4 income of the individual, 

5 (B) section 165(h)(1) of such Code shall be 

6 applied by substituting ‘‘$500’’ for ‘‘$500 ($100 

7 for taxable years beginning after December 31, 

8 2009)’’, 

9 (C) the standard deduction determined 

10 under section 63(c) of such Code shall be in11 creased by the net disaster loss, and 

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

13 not apply to so much of the standard deduction 

14 as is attributable to the increase under subpara15 graph (C) of this paragraph. 

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

17 subsection, the term ‘‘net disaster loss’’ means the ex18 cess of qualified disaster-related personal casualty 

19 losses over personal casualty gains (as defined in sec20 tion 165(h)(3)(A) of the Internal Revenue Code of 

21 1986). 

22 (3) QUALIFIED DISASTER-RELATED PERSONAL

23 CASUALTY LOSSES.—For purposes of this subsection, 

24 the term ‘‘qualified disaster-related personal casualty 

25 losses’’ means losses described in section 165(c)(3) of 


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1 the Internal Revenue Code of 1986 which arise in a 

2 qualified disaster area on or after the first day of the 

3 incident period of the qualified disaster to which such 

4 area relates, and which are attributable to such quali5 fied disaster. 

6 (c) SPECIAL RULE FOR DETERMINING EARNED IN7 COME.— 

8 (1) IN GENERAL.—In the case of a qualified in9 dividual, if the earned income of the taxpayer for the 

10 applicable taxable year is less than the earned income 

11 of the taxpayer for the preceding taxable year, the 

12 credits allowed under sections 24(d) and 32 of the In13 ternal Revenue Code of 1986 may, at the election of 

14 the taxpayer, be determined by substituting— 

15 (A) such earned income for the preceding 

16 taxable year, for 

17 (B) such earned income for the applicable 

18 taxable year. 

19 (2) QUALIFIED INDIVIDUAL.—For purposes of 

20 this subsection— 

21 (A) IN GENERAL.—The term ‘‘qualified in22 dividual’’ means any individual whose principal 

23 place of abode at any time during the incident 

24 period of any qualified disaster was located— 


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1 (i) in the qualified disaster zone with 

2 respect to such qualified disaster, or 

3 (ii) in the qualified disaster area with 

4 respect to such qualified disaster (but out5 side the qualified disaster zone with respect 

6 to such qualified disaster) and such indi7 vidual was displaced from such principal 

8 place of abode by reason of such qualified 

9 disaster. 

10 (B) HURRICANE SANDY.—The term ‘‘quali11 fied individual’’ includes any individual whose 

12 principal place of abode at any time during the 

13 period beginning on October 29, 2012, and end14 ing on November 3, 2012, was located— 

15 (i) in that portion of the area described 

16 in clause (ii) which was determined by the 

17 President to warrant individual or indi18 vidual and public assistance from the Fed19 eral Government under the Robert T. Staf20 ford Disaster Relief and Emergency Assist21 ance Act by reason of Hurricane Sandy, or 

22 (ii) in the area with respect to which 

23 a major disaster was declared by the Presi24 dent under section 401 of the Robert T. 

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1 sistance Act by reason of Hurricane Sandy 

2 and such individual was displaced from 

3 such principal place of abode by reason of 

4 Hurricane Sandy. 

5 (3) APPLICABLE TAXABLE YEAR.—The term ‘‘ap6 plicable taxable year’’ means— 

7 (A) in the case of a qualified individual 

8 other than an individual described in subpara9 graph (B), any taxable year which includes any 

10 portion of the incident period of the qualified 

11 disaster to which the qualified disaster area re12 ferred to in paragraph (2)(A) relates, or 

13 (B) in the case of a qualified individual de14 scribed in subparagraph (B) of paragraph (2), 

15 any taxable year which includes any portion of 

16 the period described in such subparagraph. 

17 (4) EARNED INCOME.—For purposes of this sub18 section, the term ‘‘earned income’’ has the meaning 

19 given such term under section 32(c) of the Internal 

20 Revenue Code of 1986. 

21 (5) SPECIAL RULES.— 

22 (A) APPLICATION TO JOINT RETURNS.—For 

23 purposes of paragraph (1), in the case of a joint 

24 return for an applicable taxable year— 


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1 (i) such paragraph shall apply if ei2 ther spouse is a qualified individual, and 

3 (ii) the earned income of the taxpayer 

4 for the preceding taxable year shall be the 

5 sum of the earned income of each spouse for 

6 such preceding taxable year. 

7 (B) UNIFORM APPLICATION OF ELECTION.— 

8 Any election made under paragraph (1) shall 

9 apply with respect to both sections 24(d) and 32 

10 of the Internal Revenue Code of 1986. 

11 (C) ERRORS TREATED AS MATHEMATICAL

12 ERROR.—For purposes of section 6213 of the In13 ternal Revenue Code of 1986, an incorrect use on 

14 a return of earned income pursuant to para15 graph (1) shall be treated as a mathematical or 

16 clerical error. 

17 (D) NO EFFECT ON DETERMINATION OF

18 GROSS INCOME, ETC.—Except as otherwise pro19 vided in this subsection, the Internal Revenue 

20 Code of 1986 shall be applied without regard to 

21 any substitution under paragraph (1). 

22 (E) EXTENSION OF PERIOD OF LIMITATION

23 FOR CERTAIN INDIVIDUALS AFFECTED BY HURRI24 CANE SANDY.— 


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1 (i) IN GENERAL.—In the case of an in2 dividual described in paragraph (2)(B), the 

3 period of limitation prescribed by section 

4 6511(a) of the Internal Revenue Code of 

5 1986 for any applicable taxable year shall 

6 be extended until the date prescribed by law 

7 (including extensions) for filing the return 

8 of tax for the taxable year that includes the 

9 date of the enactment of this Act, and sec10 tion 6511(b)(2) of such Code shall not apply 

11 to any claim of credit or refund with re12 spect to the return for such applicable tax 

13 year. 

14 (ii) AMENDMENTS, ETC. RESTRICTED

15 TO CHANGES TO EARNED INCOME.—Clause 

16 (i) shall apply only with respect to amend17 ments to the return of tax, and claims for 

18 credit or refund, relating to a change in the 

19 earned income of the individual. 

20 SEC. 305. AUTOMATIC EXTENSION OF FILING DEADLINES IN 

21 CASE OF CERTAIN TAXPAYERS AFFECTED BY 

22 FEDERALLY DECLARED DISASTERS. 

23 (a) IN GENERAL.—Section 7508A is amended by add24 ing at the end the following new subsection: 

25 ‘‘(d) MANDATORY 60-DAY EXTENSION.— 


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1 ‘‘(1) IN GENERAL.—In the case of any qualified 

2 taxpayer, the period— 

3 ‘‘(A) beginning on the earliest incident date 

4 specified in the declaration to which the disaster 

5 area referred to in paragraph (2) relates, and 

6 ‘‘(B) ending on the date which is 60 days 

7 after the latest incident date so specified, 

8 shall be disregarded in the same manner as a period 

9 specified under subsection (a). 

10 ‘‘(2) QUALIFIED TAXPAYER.—For purposes of 

11 this subsection, the term ‘qualified taxpayer’ means— 

12 ‘‘(A) any individual whose principal resi13 dence (for purposes of section 1033(h)(4)) is lo14 cated in a disaster area, 

15 ‘‘(B) any taxpayer if the taxpayer’s prin16 cipal place of business (other than the business 

17 of performing services as an employee) is located 

18 in a disaster area, 

19 ‘‘(C) any individual who is a relief worker 

20 affiliated with a recognized government or phil21 anthropic organization and who is assisting in 

22 a disaster area, 

23 ‘‘(D) any taxpayer whose records necessary 

24 to meet a deadline for an act described in section 

25 7508(a)(1) are maintained in a disaster area, 


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1 ‘‘(E) any individual visiting a disaster 

2 area who was killed or injured as a result of the 

3 disaster, and 

4 ‘‘(F) solely with respect to a joint return, 

5 any spouse of an individual described in any 

6 preceding subparagraph of this paragraph. 

7 ‘‘(3) DISASTER AREA.—For purposes of this sub8 section, the term ‘disaster area’ has the meaning 

9 given such term under subparagraph (B) of section 

10 165(i)(5) with respect to a Federally declared disaster 

11 (as defined in subparagraph (A) of such section). 

12 ‘‘(4) APPLICATION TO RULES REGARDING PEN13 SIONS.—In the case of any person described in sub14 section (b), a rule similar to the rule of paragraph (1) 

15 shall apply for purposes of subsection (b) with respect 

16 to— 

17 ‘‘(A) making contributions to a qualified re18 tirement plan (within the meaning of section 

19 4974(c)) under section 219(f)(3), 404(a)(6), 

20 404(h)(1)(B), or 404(m)(2), 

21 ‘‘(B) making distributions under section 

22 408(d)(4), 

23 ‘‘(C) recharacterizing contributions under 

24 section 408A(d)(6), and 


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1 ‘‘(D) making a rollover under section 

2 402(c), 403(a)(4), 403(b)(8), or 408(d)(3). 

3 ‘‘(5) COORDINATION WITH PERIODS SPECIFIED

4 BY THE SECRETARY.—Any period described in para5 graph (1) with respect to any person (including by 

6 reason of the application of paragraph (4)) shall be 

7 in addition to (or concurrent with, as the case may 

8 be) any period specified under subsection (a) or (b) 

9 with respect to such person.’’. 

10 (b) EFFECTIVE DATE.—The amendment made by this 

11 section shall apply to federally declared disasters declared 

12 after the date of the enactment of this Act. 

13 SEC. 306. MODIFICATION OF THE TAX RATE FOR THE EX14 CISE TAX ON INVESTMENT INCOME OF PRI15 VATE FOUNDATIONS. 

16 (a) IN GENERAL.—Section 4940(a) is amended by 

17 striking ‘‘2 percent’’ and inserting ‘‘1.39 percent’’. 

18 (b) ELIMINATION OF REDUCED TAX WHERE FOUNDA19 TION MEETS CERTAIN DISTRIBUTION REQUIREMENTS.— 

20 Section 4940 of such Code is amended by striking subsection 

21 (e). 

22 (c) EFFECTIVE DATE.—The amendments made by this 

23 section shall apply to taxable years beginning after the date 

24 of the enactment of this Act. 


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1 SEC. 307. ADDITIONAL LOW-INCOME HOUSING CREDIT AL2 LOCATIONS FOR QUALIFIED 2017 AND 2018 

3 CALIFORNIA DISASTER AREAS. 

4 (a) IN GENERAL.—For purposes of section 42 of the 

5 Internal Revenue Code of 1986, the State housing credit 

6 ceiling for California for calendar year 2019 shall be in7 creased by the lesser of— 

8 (1) the aggregate housing credit dollar amount 

9 allocated by the State housing credit agencies of Cali10 fornia for such calendar year to buildings located in 

11 qualified 2017 and 2018 California disaster areas, or 

12 (2) 50 percent of the sum of the State housing 

13 credit ceilings for California for calendar years 2017 

14 and 2018. 

15 (b) ALLOCATIONS TREATED AS MADE FIRST FROM

16 ADDITIONAL ALLOCATION FOR PURPOSES OF DETERMINING

17 CARRYOVER.—For purposes of determining the unused 

18 State housing credit ceiling for any calendar year under 

19 section 42(h)(3)(C) of the Internal Revenue Code of 1986, 

20 any increase in the State housing credit ceiling under sub21 section (a) shall be treated as an amount described in clause 

22 (ii) of such section. 

23 (c) DEFINITIONS.—For purposes of this section— 

24 (1) QUALIFIED 2017 AND 2018 CALIFORNIA DIS25 ASTER AREAS.—The term ‘‘qualified 2017 and 2018 

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1 fornia which was determined by the President (before 

2 January 1, 2019) to warrant individual or indi3 vidual and public assistance from the Federal Gov4 ernment under the Robert T. Stafford Disaster Relief 

5 and Emergency Assistance Act by reason of a major 

6 disaster the incident period of which begins or ends 

7 in calendar year 2017 or 2018. Notwithstanding sec8 tion 301, for purposes of the preceding sentence, the 

9 term ‘‘incident period’’ means the period specified by 

10 the Federal Emergency Management Agency as the 

11 period during which the disaster occurred. 

12 (2) OTHER DEFINITIONS.—Terms used in this 

13 section which are also used in section 42 of the Inter14 nal Revenue Code of 1986 shall have the same mean15 ing in this section as in such section 42. 

16 SEC. 308. TREATMENT OF CERTAIN POSSESSIONS. 

17 (a) PAYMENTS TO POSSESSIONS WITH MIRROR CODE

18 TAX SYSTEMS.—The Secretary of the Treasury shall pay 

19 to each possession of the United States which has a mirror 

20 code tax system amounts equal to the loss (if any) to that 

21 possession by reason of the application of the provisions of 

22 this title. Such amounts shall be determined by the Sec23 retary of the Treasury based on information provided by 

24 the government of the respective possession. 


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1 (b) PAYMENTS TO OTHER POSSESSIONS.—The Sec2 retary of the Treasury shall pay to each possession of the 

3 United States which does not have a mirror code tax system 

4 amounts estimated by the Secretary of the Treasury as 

5 being equal to the aggregate benefits (if any) that would 

6 have been provided to residents of such possession by reason 

7 of the provisions of this title if a mirror code tax system 

8 had been in effect in such possession. The preceding sentence 

9 shall not apply unless the respective possession has a plan, 

10 which has been approved by the Secretary of the Treasury, 

11 under which such possession will promptly distribute such 

12 payments to its residents. 

13 (c) MIRROR CODE TAX SYSTEM.—For purposes of this 

14 section, the term ‘‘mirror code tax system’’ means, with re15 spect to any possession of the United States, the income tax 

16 system of such possession if the income tax liability of the 

17 residents of such possession under such system is determined 

18 by reference to the income tax laws of the United States 

19 as if such possession were the United States. 

20 (d) TREATMENT OF PAYMENTS.—For purposes of sec21 tion 1324 of title 31, United States Code, the payments 

22 under this section shall be treated in the same manner as 

23 a refund due from a credit provision referred to in sub24 section (b)(2) of such section. 


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Union Calendar No. 300 

116TH CONGRESS 

2D SESSION H. R. 3301 

[Report No. 116–379] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

aster relief, and for other purposes. extend certain expiring provisions, to provide disJANUARY 21, 2020 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


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