I 

116TH CONGRESS 

1ST SESSION H. R. 3287 

To amend the Internal Revenue Code of 1986 to provide for permanent 

disaster relief. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 13, 2019 

Mr. RICE of South Carolina 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 provide 

for permanent disaster relief. 

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 ‘‘Tax Relief and Expe5 dited Assistance for Disasters Act of 2019’’ or the 

6 ‘‘TREAD Act’’. 

7 SEC. 2. DEFINITIONS. 

8 For purposes of this Act— 

9 (1) QUALIFIED DISASTER AREA.— 


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

2 disaster area’’ means any area with respect to 

3 which a major disaster was declared on or after 

4 January 1, 2018, by the President under sec5 tion 401 of the Robert T. Stafford Disaster Re6 lief and Emergency Assistance Act if the inci7 dent period of the disaster with respect to 

8 which such declaration is made begins on or 

9 after January 1, 2018. 

10 (B) EXCEPTION.—Such term shall not in11 clude the California wildfire disaster area (as 

12 defined in section 20101 of subdivision 2 of di13 vision B of the Bipartisan Budget Act of 2018). 

14 (2) QUALIFIED DISASTER ZONE.—The term 

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

16 qualified disaster area which is determined by the 

17 President to warrant individual or individual and 

18 public assistance from the Federal Government 

19 under the Robert T. Stafford Disaster Relief and 

20 Emergency Assistance Act by reason of the qualified 

21 disaster with respect to such disaster area. 

22 (3) QUALIFIED DISASTER.—The term ‘‘quali23 fied disaster’’ means, with respect to any qualified 

24 disaster area, the disaster by reason of which a 


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1 major disaster was declared with respect to such 

2 area. 

3 (4) INCIDENT PERIOD.—The term ‘‘incident pe4 riod’’ means, with respect to any qualified disaster, 

5 the period specified by the Federal Emergency Man6 agement Agency as the period during which such 

7 disaster occurred. 

8 SEC. 3. SPECIAL DISASTER-RELATED RULES FOR USE OF 

9 RETIREMENT FUNDS. 

10 (a) TAX-FAVORED WITHDRAWALS FROM RETIRE11 MENT PLANS.— 

12 (1) IN GENERAL.—Section 72(t)(2) of the In13 ternal Revenue Code of 1986 is amended by adding 

14 at the end the following new subparagraph: 

15 ‘‘(H) DISTRIBUTIONS FROM RETIREMENT

16 PLANS IN CONNECTION WITH FEDERALLY DE17 CLARED DISASTERS.—Any qualified disaster 

18 distribution.’’. 

19 (2) QUALIFIED DISASTER DISTRIBUTION.—Sec20 tion 72(t) of such Code is amended by adding at the 

21 end the following new paragraph: 

22 ‘‘(11) QUALIFIED DISASTER DISTRIBUTIONS.— 

23 For purposes of paragraph (2)(H)— 

24 ‘‘(A) IN GENERAL.—Except as provided in 

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1 tribution’ means any distribution from an eligi2 ble retirement plan made after the incident be3 ginning date of a qualified disaster and on or 

4 before December 31 of the year after the year 

5 in which the incident period with respect to the 

6 disaster begins, to an individual whose principal 

7 place of abode at any time during the incident 

8 period of such qualified disaster is located in 

9 the qualified disaster area with respect to such 

10 qualified disaster and who has sustained an 

11 economic loss by reason of such qualified dis12 aster. 

13 ‘‘(B) LIMITATION.— 

14 ‘‘(i) IN GENERAL.—The aggregate 

15 amount of distributions received by an in16 dividual which may be treated as qualified 

17 disaster distributions for any taxable year 

18 shall not exceed the excess (if any) of— 

19 ‘‘(I) $100,000, over 

20 ‘‘(II) the aggregate amounts 

21 treated as qualified disaster distribu22 tions received by such individual for 

23 all prior taxable years. 

24 ‘‘(ii) TREATMENT OF PLAN DISTRIBU25 TIONS.—If a distribution to an individual 


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1 would (without regard to clause (i)) be a 

2 qualified disaster distribution, a plan shall 

3 not be treated as violating any requirement 

4 of this title merely because the plan treats 

5 such distribution as a qualified disaster 

6 distribution, unless the aggregate amount 

7 of such distributions from all plans main8 tained by the employer (and any member 

9 of any controlled group which includes the 

10 employer) to such individual exceeds 

11 $100,000. 

12 ‘‘(iii) CONTROLLED GROUP.—For pur13 poses of clause (ii), the term ‘controlled 

14 group’ means any group treated as a single 

15 employer under subsection (b), (c), (m), or 

16 (o) of section 414. 

17 ‘‘(iv) SPECIAL RULE FOR INDIVIDUALS

18 AFFECTED BY MORE THAN ONE DIS19 ASTER.—The limitation of clause (i) shall 

20 be applied separately with respect to dis21 tributions made with respect to each quali22 fied disaster. 

23 ‘‘(C) AMOUNT DISTRIBUTED MAY BE RE24 PAID.— 


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1 ‘‘(i) IN GENERAL.—Any individual 

2 who receives a qualified disaster distribu3 tion may, at any time during the 3-year 

4 period beginning on the day after the date 

5 on which such distribution was received, 

6 make one or more contributions in an ag7 gregate amount not to exceed the amount 

8 of such distribution to an eligible retire9 ment plan of which such individual is a 

10 beneficiary and to which a rollover con11 tribution of such distribution could be 

12 made under section 402(c), 403(a)(4), 

13 403(b)(8), 408(d)(3), or 457(e)(16), as the 

14 case may be. 

15 ‘‘(ii) TREATMENT OF REPAYMENTS OF

16 DISTRIBUTIONS FROM ELIGIBLE RETIRE17 MENT PLANS OTHER THAN IRAS.—If a 

18 contribution is made pursuant to clause (i) 

19 with respect to a qualified disaster dis20 tribution from an eligible retirement plan 

21 other than an individual retirement plan, 

22 then the taxpayer shall, to the extent of 

23 the amount of the contribution, be treated 

24 as having received the qualified disaster 

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1 tion (as defined in section 402(c)(4) of 

2 such Code) and as having transferred the 

3 amount to the eligible retirement plan in a 

4 direct trustee to trustee transfer within 60 

5 days of the distribution. 

6 ‘‘(iii) TREATMENT OF REPAYMENTS

7 OF DISTRIBUTIONS FROM IRAS.—If a con8 tribution is made pursuant to clause (i) 

9 with respect to a qualified disaster dis10 tribution from an individual retirement 

11 plan, then, to the extent of the amount of 

12 the contribution, the qualified disaster dis13 tribution shall be treated as a distribution 

14 described in section 408(d)(3) and as hav15 ing been transferred to the eligible retire16 ment plan in a direct trustee to trustee 

17 transfer within 60 days of the distribution. 

18 ‘‘(D) INCOME INCLUSION SPREAD OVER 3- 

19 YEAR PERIOD.— 

20 ‘‘(i) IN GENERAL.—In the case of any 

21 qualified disaster distribution, unless the 

22 taxpayer elects not to have this paragraph 

23 apply for any taxable year, any amount re24 quired to be included in gross income for 

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1 ably over the 3-taxable-year period begin2 ning with such taxable year. 

3 ‘‘(ii) SPECIAL RULE.—For purposes of 

4 clause (i), rules similar to the rules of sec5 tion 408A(d)(3)(E) shall apply. 

6 ‘‘(E) SPECIAL RULES.— 

7 ‘‘(i) EXEMPTION OF DISTRIBUTIONS

8 FROM TRUSTEE TO TRUSTEE TRANSFER

9 AND WITHHOLDING RULES.—For purposes 

10 of sections 401(a)(31), 402(f), and 3405, 

11 qualified disaster distributions shall not be 

12 treated as eligible rollover distributions. 

13 ‘‘(ii) QUALIFIED DISASTER DISTRIBU14 TIONS TREATED AS MEETING PLAN DIS15 TRIBUTION REQUIREMENTS.—A qualified 

16 disaster distribution shall be treated as 

17 meeting the requirements of sections 

18 401(k)(2)(B)(I), 403(b)(7)(A)(ii), 

19 403(b)(11), and 457(d)(1)(A). 

20 ‘‘(F) DISASTER DEFINITIONS.—Any term 

21 which is used in this paragraph and is also de22 fined in section 2 of the Tax Relief and Expe23 dited Assistance for Disasters Act of 2019 shall 

24 have the meaning given such term in such sec25 tion.’’. 


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1 (b) RECONTRIBUTIONS OF WITHDRAWALS FOR

2 HOME PURCHASES.— 

3 (1) RECONTRIBUTIONS.— 

4 (A) IN GENERAL.—Any individual who re5 ceived a qualified distribution may, during the 

6 applicable period, make one or more contribu7 tions in an aggregate amount not to exceed the 

8 amount of such qualified distribution to an eli9 gible retirement plan (as defined in section 

10 402(c)(8)(B) of the Internal Revenue Code of 

11 1986) of which such individual is a beneficiary 

12 and to which a rollover contribution of such dis13 tribution could be made under section 402(c), 

14 403(a)(4), 403(b)(8), or 408(d)(3), of such 

15 Code, as the case may be. 

16 (B) TREATMENT OF REPAYMENTS.—Rules 

17 similar to the rules of subparagraphs (B) and 

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

19 of this subsection. 

20 (2) QUALIFIED DISTRIBUTION.—For purposes 

21 of this subsection, the term ‘‘qualified distribution’’ 

22 means any distribution— 

23 (A) described in section 

24 401(k)(2)(B)(i)(IV), 403(b)(7)(A)(ii) (but only 

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1 cial hardship), 403(b)(11)(B), or 72(t)(2)(F), 

2 of the Internal Revenue Code of 1986, 

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

4 construct a principal residence in a qualified 

5 disaster area, but which was not so used on ac6 count of the qualified disaster with respect to 

7 such area, and 

8 (C) which was received on or after the date 

9 that is 270 days before the first day of incident 

10 period of the disaster, and before the date 

11 which is 30 days after the last day of the inci12 dent period of such qualified disaster. 

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

14 subsection, the term ‘‘applicable period’’ means, with 

15 respect to any qualified distribution, the period be16 ginning on the first day of the incident period of the 

17 disaster and ending on the date that is 180 days 

18 after the last day of such incident period. 

19 (c) LOANS FROM QUALIFIED PLANS.— 

20 (1) IN GENERAL.—Section 72(p) of the Internal 

21 Revenue Code of 1986 is amended by adding at the 

22 end the following new paragraph: 

23 ‘‘(6) INCREASE IN LIMIT ON LOANS NOT TREAT24 ED AS DISTRIBUTIONS.— 


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

2 loan from a qualified employer plan to a quali3 fied individual made during the period begin4 ning on the first date of the incident period and 

5 ending on December 31 of the year after the 

6 year in which such first date of the incident pe7 riod occurs— 

8 ‘‘(i) clause (i) of paragraph (2)(A) 

9 shall be applied by substituting ‘$100,000’ 

10 for ‘$50,000’, and 

11 ‘‘(ii) clause (ii) of such paragraph 

12 shall be applied by substituting ‘the 

13 present value of the nonforfeitable accrued 

14 benefit of the employee under the plan’ for 

15 ‘one-half of the present value of the non16 forfeitable accrued benefit of the employee 

17 under the plan’. 

18 ‘‘(B) DELAY OF REPAYMENT.—In the case 

19 of a qualified individual (with respect to any 

20 qualified disaster) with an outstanding loan 

21 during or after the incident period (of such 

22 qualified disaster) from a qualified employer 

23 plan— 

24 ‘‘(i) if the due date pursuant to sub25 paragraph (B) or (C) of paragraph (2) for 


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1 any repayment with respect to such loan 

2 occurs during the period beginning on the 

3 incident beginning date of such qualified 

4 disaster and ending on December 31 of the 

5 year after the year in which the incident 

6 period with respect to the disaster begins, 

7 such due date shall be delayed for 1 year, 

8 ‘‘(ii) any subsequent repayments with 

9 respect to any such loan shall be appro10 priately adjusted to reflect the delay in the 

11 due date under clause (i) and any interest 

12 accruing during such delay, and 

13 ‘‘(iii) in determining the 5-year period 

14 and the term of a loan under subpara15 graph (B) or (C) of paragraph (2), the pe16 riod described in clause (i) of this subpara17 graph shall be disregarded. 

18 ‘‘(C) QUALIFIED INDIVIDUAL.—For pur19 poses of this paragraph, the term ‘qualified in20 dividual’ means any individual— 

21 ‘‘(i) whose principal place of abode at 

22 any time during the incident period of any 

23 qualified disaster is located in the qualified 

24 disaster area with respect to such qualified 

25 disaster, and 


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1 ‘‘(ii) who has sustained an economic 

2 loss by reason of such qualified disaster. 

3 ‘‘(D) DISASTER DEFINITIONS.—Any term 

4 which used in this paragraph and is also de5 fined in section 2 of the Tax Relief and Expe6 dited Assistance for Disasters Act of 2019 shall 

7 have the meaning given such term in such sec8 tion.’’. 

9 (d) PROVISIONS RELATING TO PLAN AMEND10 MENTS.— 

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

12 any amendment to any plan or annuity contract, 

13 such plan or contract shall be treated as being oper14 ated in accordance with the terms of the plan during 

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

16 (2) AMENDMENTS TO WHICH SUBSECTION AP17 PLIES.— 

18 (A) IN GENERAL.—This subsection shall 

19 apply to any amendment to any plan or annuity 

20 contract which is made— 

21 (i) pursuant to any provision of this 

22 section (and any amendment made there23 by), or pursuant to any regulation issued 

24 by the Secretary or the Secretary of Labor 


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1 under any such provision or amendment, 

2 and 

3 (ii) on or before the last day of the 

4 first plan year beginning on or after Janu5 ary 1, 2020, or such later date as the Sec6 retary may prescribe. 

7 In the case of a governmental plan (as defined 

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

9 of 1986), clause (ii) shall be applied by sub10 stituting the date which is 2 years after the 

11 date otherwise applied under clause (ii). 

12 (B) CONDITIONS.—This subsection shall 

13 not apply to any amendment unless— 

14 (i) during the period— 

15 (I) beginning on the date that 

16 this section or the regulation de17 scribed in subparagraph (A)(i) takes 

18 effect (or in the case of a plan or con19 tract amendment not required by this 

20 section or such regulation, the effec21 tive date specified by the plan), and 

22 (II) ending on the date described 

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

24 the date the plan or contract amend25 ment is adopted), 


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1 the plan or contract is operated as if such plan 

2 or contract amendment were in effect, and 

3 (ii) such plan or contract amendment 

4 applies retroactively for such period. 

5 SEC. 4. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS 

6 AFFECTED BY QUALIFIED DISASTERS. 

7 (a) IN GENERAL.—Subpart D of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 

9 1986 is amended by adding at the end the following new 

10 section: 

11 ‘‘SEC. 45T. EMPLOYEE RETENTION CREDIT FOR EMPLOY12 ERS AFFECTED BY QUALIFIED DISASTERS. 

13 ‘‘(a) IN GENERAL.—For purposes of section 38, in 

14 the case of an eligible employer, the qualified disaster em15 ployee retention credit for any taxable year is an amount 

16 equal to 40 percent of the qualified wages with respect 

17 to each eligible employee of such employer for such taxable 

18 year. For purposes of the preceding sentence, the amount 

19 of qualified wages which may be taken into account with 

20 respect to any individual shall not exceed $6,000. 

21 ‘‘(b) DEFINITIONS.—For purposes of this section— 

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

23 employer’ means any employer— 

24 ‘‘(A) which conducted an active trade or 

25 business in a qualified disaster zone at any time 


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1 during the incident period of the qualified dis2 aster with respect to such qualified disaster 

3 zone, and 

4 ‘‘(B) with respect to whom the trade or 

5 business described in subparagraph (A) is inop6 erable at any time after the incident beginning 

7 date of such qualified disaster, and before Jan8 uary 1 of the year after the year of such inci9 dent beginning date, as a result of damage sus10 tained by reason of such qualified disaster. 

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

12 employee’ means with respect to an eligible employer 

13 an employee whose principal place of employment at 

14 any time during the incident period of the qualified 

15 disaster referred to in paragraph (1) with such eligi16 ble employer was in the qualified disaster zone re17 ferred to in such paragraph. 

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

19 wages’ means wages (as defined in section 51(c)(1), 

20 but without regard to section 3306(b)(2)(B)) paid or 

21 incurred by an eligible employer with respect to an 

22 eligible employee at any time during the period de23 scribed in paragraph (1)(B), and which occurs dur24 ing the period— 


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1 ‘‘(A) beginning on the date on which the 

2 trade or business described in paragraph (1) 

3 first became inoperable at the principal place of 

4 employment of the employee immediately before 

5 the qualified disaster referred to in such para6 graph, and 

7 ‘‘(B) ending on the date on which such 

8 trade or business has resumed significant oper9 ations at such principal place of employment. 

10 Such term shall include wages paid without regard 

11 to whether the employee performs no services, per12 forms services at a different place of employment 

13 than such principal place of employment, or per14 forms services at such principal place of employment 

15 before significant operations have resumed. 

16 ‘‘(4) DISASTER DEFINITIONS.—Any term which 

17 is used in this section and is also defined in section 

18 2 of the Tax Relief and Expedited Assistance for 

19 Disasters Act of 2019 shall have the meaning given 

20 such term in such section 2. 

21 ‘‘(c) CERTAIN RULES TO APPLY.—For purposes of 

22 this subsection, rules similar to the rules of sections 

23 51(i)(1), 52, and 280C(a) shall apply. 

24 ‘‘(d) EMPLOYEE NOT TAKEN INTO ACCOUNT MORE

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1 gible employee for purposes of this subsection for any pe2 riod with respect to any employer if such employer is al3 lowed a credit under section 51 with respect to such em4 ployee for such period.’’. 

5 (b) GENERAL BUSINESS CREDIT.—Section 38(b) of 

6 such Code is amended by striking ‘‘plus’’ at the end of 

7 paragraph (31), by striking the period at the end of para8 graph (32) and inserting ‘‘, plus’’, and by adding at the 

9 end the following new paragraph: 

10 ‘‘(33) the qualified disaster employee retention 

11 credit determined under section 45T(a).’’. 

12 (c) CLERICAL AMENDMENT.—The table of sections 

13 for subpart D of part IV of subchapter A of chapter 1 

14 of such Code is amended by adding at the end the fol15 lowing new item: 

‘‘Sec. 45T. Employee retention credit for employers affected by qualified disasters.’’. 

16 (d) EFFECTIVE DATE.—The amendments made by 

17 this section shall apply to disasters occurring after Decem18 ber 31, 2017. 

19 SEC. 5. OTHER DISASTER-RELATED TAX RELIEF PROVI20 SIONS. 

21 (a) TEMPORARY SUSPENSION OF LIMITATIONS ON

22 CHARITABLE CONTRIBUTIONS.—Section 170 of the Inter23 nal Revenue Code of 1986 is amended by redesignating 


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1 subsection (p) as subsection (q) and by inserting after sub2 section (o) the following new subsection: 

3 ‘‘(p) TEMPORARY SUSPENSION OF LIMITATIONS ON

4 CHARITABLE CONTRIBUTIONS.— 

5 ‘‘(1) IN GENERAL.—Except as otherwise pro6 vided in paragraph (2), subsection (b) shall not 

7 apply to qualified contributions and such contribu8 tions shall not be taken into account for purposes of 

9 applying subsections (b) and (d) to other contribu10 tions. 

11 ‘‘(2) TREATMENT OF EXCESS CONTRIBU12 TIONS.— 

13 ‘‘(A) INDIVIDUALS.—In the case of an in14 dividual— 

15 ‘‘(i) LIMITATION.—Any qualified con16 tribution shall be allowed only to the ex17 tent that the aggregate of such contribu18 tions does not exceed the excess of the tax19 payer’s contribution base over the amount 

20 of all other charitable contributions allowed 

21 under subsection (b)(1). 

22 ‘‘(ii) CARRYOVER.—If the aggregate 

23 amount of qualified contributions made in 

24 the contribution year (within the meaning 

25 of subsection (d)(1)) exceeds the limitation 


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1 of clause (i), such excess shall be added to 

2 the excess described in the portion of sub3 paragraph (A) of such subsection which 

4 precedes clause (i) thereof for purposes of 

5 applying such subsection. 

6 ‘‘(B) CORPORATIONS.—In the case of a 

7 corporation— 

8 ‘‘(i) LIMITATION.—Any qualified con9 tribution shall be allowed only to the ex10 tent that the aggregate of such contribu11 tions does not exceed the excess of the tax12 payer’s taxable income over the amount of 

13 all other charitable contributions allowed 

14 under such paragraph. 

15 ‘‘(ii) CARRYOVER.—Rules similar to 

16 the rules of subparagraph (A)(ii) shall 

17 apply for purposes of this subparagraph. 

18 ‘‘(3) QUALIFIED CONTRIBUTIONS.— 

19 ‘‘(A) IN GENERAL.—For purposes of this 

20 subsection, the term ‘qualified contribution’ 

21 means any charitable contribution if— 

22 ‘‘(i) such contribution— 

23 ‘‘(I) is made for relief efforts in 

24 one or more qualified disaster areas, 

25 and 


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1 ‘‘(II) is paid during the period 

2 beginning on the first day of the inci3 dent period for any such disaster, and 

4 ending on December 31 of the year in 

5 which such incident period begins, in 

6 cash to an organization described in 

7 subsection (b)(1)(A), 

8 ‘‘(ii) the taxpayer obtains from such 

9 organization contemporaneous written ac10 knowledgment that such contribution was 

11 used (or is to be used) for relief efforts de12 scribed in clause (i)(I), and 

13 ‘‘(iii) the taxpayer has elected the ap14 plication of this subsection with respect to 

15 such contribution. 

16 ‘‘(B) EXCEPTION.—Such term shall not in17 clude a contribution by a donor if the contribu18 tion is— 

19 ‘‘(i) to an organization described in 

20 section 509(a)(3), or 

21 ‘‘(ii) for the establishment of a new, 

22 or maintenance of an existing, donor ad23 vised fund (as defined in section 

24 4966(d)(2)). 


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1 ‘‘(C) APPLICATION OF ELECTION TO PART2 NERSHIPS AND S CORPORATIONS.—In the case 

3 of a partnership or S corporation, the election 

4 under subparagraph (A)(iii) shall be made sepa5 rately by each partner or shareholder. 

6 ‘‘(4) DISASTER DEFINITIONS.—Any term which 

7 used in this subsection and is also defined in section 

8 2 of the Tax Relief and Expedited Assistance for 

9 Disasters Act of 2019 shall have the meaning given 

10 such term in such section.’’. 

11 (b) SPECIAL RULES FOR QUALIFIED DISASTER-RE12 LATED PERSONAL CASUALTY LOSSES.—Section 165(h) of 

13 such Code is amended by redesignating paragraphs (3), 

14 (4), and (5) as paragraphs (4), (5), and (6), respectively, 

15 and by inserting after paragraph (2) the following new 

16 paragraph: 

17 ‘‘(3) SPECIAL RULES FOR QUALIFIED DIS18 ASTER-RELATED PERSONAL CASUALTY LOSSES.— 

19 ‘‘(A) IN GENERAL.—If an individual has a 

20 net disaster loss for any taxable year— 

21 ‘‘(i) the amount determined under 

22 section 165(h)(2)(A)(ii) of the Internal 

23 Revenue Code of 1986 shall be equal to 

24 the sum of— 

25 ‘‘(I) such net disaster loss, and 


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1 ‘‘(II) so much of the excess re2 ferred to in the matter preceding 

3 clause (i) of section 165(h)(2)(A) of 

4 such Code (reduced by the amount in 

5 clause (i) of this subparagraph) as ex6 ceeds 10 percent of the adjusted gross 

7 income of the individual, 

8 ‘‘(ii) paragraph (1) shall be applied by 

9 substituting ‘$500’ for ‘$500 ($100 for 

10 taxable years beginning after December 

11 31, 2009)’, 

12 ‘‘(iii) the standard deduction deter13 mined under section 63(c) shall be in14 creased by the net disaster loss, and 

15 ‘‘(iv) section 56(b)(1)(E) shall not 

16 apply to so much of the standard deduc17 tion as is attributable to the increase 

18 under subparagraph (C) of this paragraph. 

19 ‘‘(B) NET DISASTER LOSS.—For purposes 

20 of this paragraph, the term ‘net disaster loss’ 

21 means the excess of qualified disaster-related 

22 personal casualty losses over personal casualty 

23 gains. 

24 ‘‘(C) QUALIFIED DISASTER-RELATED PER25 SONAL CASUALTY LOSSES.—For purposes of 


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1 this paragraph, the term ‘qualified disaster-re2 lated personal casualty losses’ means losses de3 scribed in subsection (c)(3) which arise in a 

4 qualified disaster area on or after the incident 

5 beginning date of the qualified disaster to which 

6 such area relates, and which are attributable to 

7 such qualified disaster. Any term which used in 

8 this subparagraph and is also defined in section 

9 2 of the Tax Relief and Expedited Assistance 

10 for Disasters Act of 2019 shall have the mean11 ing given such term in such section.’’. 

12 (c) SPECIAL RULE FOR DETERMINING EARNED IN13 COME.—Section 32 of the Internal Revenue Code of 1986 

14 is amended by adding at the end the following new sub15 section: 

16 ‘‘(n) SPECIAL RULE FOR DETERMINING EARNED IN17 COME.— 

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

19 individual, if the earned income of the taxpayer for 

20 the applicable taxable year is less than the earned 

21 income of the taxpayer for the preceding taxable 

22 year, the credits allowed under this section and sec23 tion 24(d) may, at the election of the taxpayer, be 

24 determined by substituting— 


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1 ‘‘(A) such earned income for the preceding 

2 taxable year, for 

3 ‘‘(B) such earned income for the applicable 

4 taxable year. 

5 ‘‘(2) QUALIFIED INDIVIDUAL.—For purposes of 

6 this subsection, the term ‘qualified individual’ means 

7 any individual whose principal place of abode at any 

8 time during the incident period of any qualified dis9 aster was located— 

10 ‘‘(A) in the qualified disaster zone with re11 spect to such qualified disaster, or 

12 ‘‘(B) in the qualified disaster area with re13 spect to such qualified disaster (but outside the 

14 qualified disaster zone with respect to such 

15 qualified disaster) and such individual was dis16 placed from such principal place of abode by 

17 reason of such qualified disaster. 

18 ‘‘(3) APPLICABLE TAXABLE YEAR.—The term 

19 ‘applicable taxable year’ means, with respect to any 

20 qualified individual, any taxable year which includes 

21 any day during the incident period of the qualified 

22 disaster to which the qualified disaster area referred 

23 to in paragraph (2) relates. 

24 ‘‘(4) DEFINITION AND SPECIAL RULES.— 


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1 ‘‘(A) DISASTER DEFINITIONS.—Any term 

2 which is used in this subsection and is also de3 fined in section 2 of the Tax Relief and Expe4 dited Assistance for Disasters Act of 2019 shall 

5 have the meaning given such term in such sec6 tion. 

7 ‘‘(B) APPLICATION TO JOINT RETURNS.— 

8 For purposes of paragraph (1), in the case of 

9 a joint return for an applicable taxable year— 

10 ‘‘(i) such paragraph shall apply if ei11 ther spouse is a qualified individual, and 

12 ‘‘(ii) the earned income of the tax13 payer for the preceding taxable year shall 

14 be the sum of the earned income of each 

15 spouse for such preceding taxable year. 

16 ‘‘(C) UNIFORM APPLICATION OF ELEC17 TION.—Any election made under paragraph (1) 

18 shall apply with respect to both this section and 

19 section 24(d). 

20 ‘‘(D) ERRORS TREATED AS MATHE21 MATICAL ERROR.—For purposes of section 

22 6213, an incorrect use on a return of earned in23 come pursuant to paragraph (1) shall be treat24 ed as a mathematical or clerical error. 


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1 ‘‘(E) NO EFFECT ON DETERMINATION OF

2 GROSS INCOME, ETC.—Except as otherwise pro3 vided in this subsection, this title shall be ap4 plied without regard to any substitution under 

5 paragraph (1).’’. 

6 (d) CHILD TAX CREDIT.—Section 24(d) of such Code 

7 is amended by inserting after paragraph (2) the following 

8 new paragraph: 

9 ‘‘(3) SPECIAL RULE FOR DETERMINING

10 EARNED INCOME OF TAXPAYERS AFFECTED BY FED11 ERALLY DECLARED DISASTERS.—For election by 

12 qualified individuals with respect to certain federally 

13 declared disasters to substitute earned income from 

14 the preceding taxable year, see section 32(n).’’. 

15 (e) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to taxable years beginning after 

17 December 31, 2017. 

18 SEC. 6. TREATMENT OF CERTAIN POSSESSIONS. 

19 (a) PAYMENTS TO GUAM AND THE COMMONWEALTH

20 OF THE NORTHERN MARIANA ISLANDS.—The Secretary 

21 of the Treasury shall pay to Guam and the Commonwealth 

22 of the Northern Mariana Islands amounts equal to the loss 

23 to that possession by reason of the application of the pro24 visions of this Act. Such amounts shall be determined by 


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1 the Secretary of the Treasury based on information pro2 vided by the government of the respective possession. 

3 (b) PAYMENTS TO AMERICAN SAMOA.— 

4 (1) IN GENERAL.—The Secretary of the Treas5 ury shall pay to American Samoa amounts estimated 

6 by the Secretary of the Treasury as being equal to 

7 the aggregate benefits that would have been pro8 vided to residents of American Samoa by reason of 

9 the provisions of this Act if a mirror code tax system 

10 had been in effect in American Samoa. The pre11 ceding sentence shall not apply unless American 

12 Samoa has a plan, which has been approved by the 

13 Secretary of the Treasury, under which American 

14 Samoa will promptly distribute such payments to its 

15 residents. 

16 (2) MIRROR CODE TAX SYSTEM.—For purposes 

17 of this subsection, the term ‘‘mirror code tax sys18 tem’’ means, with respect to any possession of the 

19 United States, the income tax system of such posses20 sion if the income tax liability of the residents of 

21 such possession under such system is determined by 

22 reference to the income tax laws of the United 

23 States as if such possession were the United States. 

24 (c) TREATMENT OF PAYMENTS.—For purposes of 

25 section 1324 of title 31, United States Code, the payments 


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1 under this section shall be treated in the same manner 

2 as a refund due from a credit provision referred to in sub3 section (b)(2) of such section. 

4 SEC. 7. AUTOMATIC EXTENSION OF FILING DEADLINES IN 

5 CASE OF CERTAIN TAXPAYERS AFFECTED BY 

6 FEDERALLY DECLARED DISASTERS. 

7 (a) IN GENERAL.—Section 7508A of the Internal 

8 Revenue Code of 1986 is amended by adding at the end 

9 the following new subsection: 

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

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

12 taxpayer, the period— 

13 ‘‘(A) beginning on the earliest incident 

14 date specified in the declaration to which the 

15 disaster area referred to in paragraph (2) re16 lates, and 

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

18 after the latest incident date so specified, 

19 shall be disregarded in the same manner as a period 

20 specified under subsection (a). 

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

22 this subsection, the term ‘qualified taxpayer’ 

23 means— 


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1 ‘‘(A) any individual whose principal resi2 dence (for purposes of section 1033(h)(4)) is lo3 cated in a disaster area, 

4 ‘‘(B) any taxpayer if the taxpayer’s prin5 cipal place of business (other than the business 

6 of performing services as an employee) is lo7 cated in a disaster area, 

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

9 affiliated with a recognized government or phil10 anthropic organization and who is assisting in 

11 a disaster area, 

12 ‘‘(D) any taxpayer whose records necessary 

13 to meet a deadline for an act described in sec14 tion 7508(a)(1) are maintained in a disaster 

15 area, 

16 ‘‘(E) any individual visiting a disaster area 

17 who was killed or injured as a result of the dis18 aster, and 

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

20 any spouse of an individual described in any 

21 preceding subparagraph of this paragraph. 

22 ‘‘(3) DISASTER AREA.—For purposes of this 

23 subsection, the term ‘disaster area’ has the meaning 

24 given such term under subparagraph (B) of section 

25 165(i)(5) with respect to a Federally declared disVerDate Sep 11 2014 01:19 Jun 19, 2019 Jkt 089200 PO 00000 Frm 00030 Fmt 6652 Sfmt 6201 E:\BILLS\H3287.IH H3287

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1 aster (as defined in subparagraph (A) of such sec2 tion). 

3 ‘‘(4) APPLICATION TO RULES REGARDING PEN4 SIONS.—In the case of any person described in sub5 section (b), a rule similar to the rule of paragraph 

6 (1) shall apply for purposes of subsection (b) with 

7 respect to— 

8 ‘‘(A) making contributions to a qualified 

9 retirement plan (within the meaning of section 

10 4974(c)) under section 219(f)(3), 404(a)(6), 

11 404(h)(1)(B), or 404(m)(2), 

12 ‘‘(B) making distributions under section 

13 408(d)(4), 

14 ‘‘(C) recharacterizing contributions under 

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

16 ‘‘(D) making a rollover under section 

17 402(c), 403(a)(4), 403(b)(8), or 408(d)(3). 

18 ‘‘(5) COORDINATION WITH PERIODS SPECIFIED

19 BY THE SECRETARY.—Any period described in para20 graph (1) with respect to any person (including by 

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

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

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

24 with respect to such person.’’. 


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

2 this section shall apply to federally declared disasters de3 clared after the date of the enactment of this Act. 

Æ 


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