I 

116TH CONGRESS 

1ST SESSION H. R. 3301 

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 

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

certain expiring provisions, to provide disaster relief, and 

for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE; ETC. 

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

5 ‘‘Taxpayer Certainty and Disaster Tax Relief Act of 

6 2019’’. 

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

8 this Act is as follows: 

Sec. 1. Short title; etc. 

TITLE I—EXTENSION OF CERTAIN EXPIRING PROVISIONS 


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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. 

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. 


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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 other2 wise expressly provided, whenever in this Act an amend3 ment or repeal is expressed in terms of an amendment 

4 to, or repeal of, a section or other provision, the reference 

5 shall be considered to be made to a section or other provi6 sion of the Internal Revenue Code of 1986. 

7 TITLE I—EXTENSION OF 

8 CERTAIN EXPIRING PROVISIONS 

9 Subtitle A—Tax Relief and Support 

10 for Families and Individuals 

11 SEC. 101. EXCLUSION FROM GROSS INCOME OF DISCHARGE 

12 OF QUALIFIED PRINCIPAL RESIDENCE IN13 DEBTEDNESS. 

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

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

16 inserting ‘‘January 1, 2021’’. 

17 (b) CONFORMING AMENDMENT.—Section 108(h)(2) 

18 is amended by inserting ‘‘and determined without regard 

19 to the substitution described in section 

20 163(h)(3)(F)(i)(II)’’ after ‘‘clause (ii) thereof’’. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to discharges of indebtedness after 

3 December 31, 2017. 

4 SEC. 102. TREATMENT OF MORTGAGE INSURANCE PRE5 MIUMS AS QUALIFIED RESIDENCE INTEREST. 

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

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

8 ‘‘December 31, 2020’’. 

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

10 this section shall apply to amounts paid or incurred after 

11 December 31, 2017. 

12 SEC. 103. REDUCTION IN MEDICAL EXPENSE DEDUCTION 

13 FLOOR. 

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

15 as follows: 

16 ‘‘(f) TEMPORARY SPECIAL RULE.—In the case of tax17 able years beginning before January 1, 2021, subsection 

18 (a) shall be applied with respect to a taxpayer by sub19 stituting ‘7.5 percent’ for ‘10 percent’.’’. 

20 (b) ALTERNATIVE MINIMUM TAX.—Section 56(b)(1) 

21 is amended by striking subparagraph (B) and by redesig22 nating subparagraphs (C), (D), (E), and (F), as subpara23 graphs (B), (C), (D), and (E), respectively. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years ending after De3 cember 31, 2018. 

4 SEC. 104. DEDUCTION OF QUALIFIED TUITION AND RE5 LATED EXPENSES. 

6 (a) IN GENERAL.—Section 222(e) is amended by 

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

8 31, 2020’’. 

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

10 this section shall apply to taxable years beginning after 

11 December 31, 2017. 

12 SEC. 105. BLACK LUNG DISABILITY TRUST FUND EXCISE 

13 TAX. 

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

15 by striking ‘‘December 31, 2018’’ and inserting ‘‘Decem16 ber 31, 2020’’. 

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

18 this section shall apply on and after the first day of the 

19 first calendar month beginning after the date of the enact20 ment of this Act. 


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1 Subtitle B—Incentives for Employ2 ment, Economic Growth, and 

3 Community Development 

4 SEC. 111. INDIAN EMPLOYMENT CREDIT. 

5 (a) IN GENERAL.—Section 45A(f) is amended by 

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

7 31, 2020’’. 

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

9 this section shall apply to taxable years beginning after 

10 December 31, 2017. 

11 SEC. 112. RAILROAD TRACK MAINTENANCE CREDIT. 

12 (a) IN GENERAL.—Section 45G(f) is amended by 

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

14 2021’’. 

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

16 including related expenditures paid or incurred, under sec17 tion 45G(b)(2) of the Internal Revenue Code of 1986 for 

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

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

20 of the close of such taxable year if made pursuant to a 

21 written agreement entered into no later than 90 days fol22 lowing the date of the enactment of this Act. 

23 (c) EFFECTIVE DATE.—The amendment made by 

24 this section shall apply to expenditures paid or incurred 

25 during taxable years beginning after December 31, 2017. 


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1 SEC. 113. MINE RESCUE TEAM TRAINING CREDIT. 

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

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

4 31, 2020’’. 

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

6 this section shall apply to taxable years beginning after 

7 December 31, 2017. 

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

9 ENTERTAINMENT COMPLEXES. 

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

11 by striking ‘‘December 31, 2017’’ and inserting ‘‘Decem12 ber 31, 2020’’. 

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

14 this section shall apply to property placed in service after 

15 December 31, 2017. 

16 SEC. 115. ACCELERATED DEPRECIATION FOR BUSINESS 

17 PROPERTY ON INDIAN RESERVATIONS. 

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

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

20 31, 2020’’. 

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

22 this section shall apply to property placed in service after 

23 December 31, 2017. 


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1 SEC. 116. EXPENSING RULES FOR CERTAIN PRODUCTIONS. 

2 (a) IN GENERAL.—Section 181(g) is amended by 

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

4 31, 2020’’. 

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

6 this section shall apply to productions commencing after 

7 December 31, 2017. 

8 SEC. 117. EMPOWERMENT ZONE TAX INCENTIVES. 

9 (a) IN GENERAL.—Section 1391(d)(1)(A)(i) is 

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

11 ‘‘December 31, 2020’’. 

12 (b) TREATMENT OF CERTAIN TERMINATION DATES

13 SPECIFIED IN NOMINATIONS.—In the case of a designa14 tion of an empowerment zone the nomination for which 

15 included a termination date which is contemporaneous 

16 with the date specified in subparagraph (A)(i) of section 

17 1391(d)(1) of the Internal Revenue Code of 1986 (as in 

18 effect before the enactment of this Act), subparagraph (B) 

19 of such section shall not apply with respect to such des20 ignation if, after the date of the enactment of this section, 

21 the entity which made such nomination amends the nomi22 nation to provide for a new termination date in such man23 ner as the Secretary of the Treasury (or the Secretary’s 

24 designee) may provide. 


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

2 subsection (a) shall apply to taxable years beginning after 

3 December 31, 2017. 

4 SEC. 118. AMERICAN SAMOA ECONOMIC DEVELOPMENT 

5 CREDIT. 

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

7 the Tax Relief and Health Care Act of 2006 is amended— 

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

9 it appears and inserting ‘‘January 1, 2021’’, 

10 (2) by striking ‘‘first 12 taxable years’’ in para11 graph (1) and inserting ‘‘first 15 taxable years’’, 

12 (3) by striking ‘‘first 6 taxable years’’ in para13 graph (2) and inserting ‘‘first 9 taxable years’’, and 

14 (4) by adding at the end the following flush 

15 sentence: 

16 ‘‘In the case of a corporation described in subsection 

17 (a)(2), the Internal Revenue Code of 1986 shall be applied 

18 and administered without regard to the amendments made 

19 by section 401(d)(1) of the Tax Technical Corrections Act 

20 of 2018.’’. 

21 (b) CONFORMING AMENDMENT.—Section 119(e) of 

22 division A of the Tax Relief and Health Care Act of 2006 

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

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


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2017. 

4 Subtitle C—Incentives for Energy 

5 Production, Efficiency, and 

6 Green Economy Jobs 

7 SEC. 121. BIODIESEL AND RENEWABLE DIESEL. 

8 (a) INCOME TAX CREDIT.— 

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

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

11 ‘‘December 31, 2020’’. 

12 (2) EFFECTIVE DATE.—The amendment made 

13 by this subsection shall apply to fuel sold or used 

14 after December 31, 2017. 

15 (b) EXCISE TAX INCENTIVES.— 

16 (1) TERMINATION.— 

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

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

19 inserting ‘‘December 31, 2020’’. 

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

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

22 inserting ‘‘December 31, 2020’’. 

23 (2) EFFECTIVE DATE.—The amendments made 

24 by this subsection shall apply to fuel sold or used 

25 after December 31, 2017. 


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1 (3) SPECIAL RULE.—Notwithstanding any other 

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

3 credit properly determined under section 6426(c) of 

4 the Internal Revenue Code of 1986 for the period 

5 beginning on January 1, 2018, and ending with the 

6 close of the last calendar quarter beginning before 

7 the date of the enactment of this Act, such credit 

8 shall be allowed, and any refund or payment attrib9 utable to such credit (including any payment under 

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

11 such manner as the Secretary of the Treasury (or 

12 the Secretary’s delegate) shall provide. Such Sec13 retary shall issue guidance within 30 days after the 

14 date of the enactment of this Act providing for a 

15 one-time submission of claims covering periods de16 scribed in the preceding sentence. Such guidance 

17 shall provide for a 180-day period for the submission 

18 of such claims (in such manner as prescribed by 

19 such Secretary) to begin not later than 30 days after 

20 such guidance is issued. Such claims shall be paid 

21 by such Secretary not later than 60 days after re22 ceipt. If such Secretary has not paid pursuant to a 

23 claim filed under this subsection within 60 days 

24 after the date of the filing of such claim, the claim 

25 shall be paid with interest from such date deterVerDate Sep 11 2014 02:29 Jun 20, 2019 Jkt 089200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\H3301.IH H3301

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1 mined by using the overpayment rate and method 

2 under section 6621 of such Code. 

3 SEC. 122. SECOND GENERATION BIOFUEL PRODUCER 

4 CREDIT. 

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

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

7 2021’’. 

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

9 this section shall apply to qualified second generation 

10 biofuel production after December 31, 2017. 

11 SEC. 123. NONBUSINESS ENERGY PROPERTY. 

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

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

14 31, 2020’’. 

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

16 amended— 

17 (1) by striking ‘‘an energy factor of at least 

18 2.0’’ in subparagraph (A) and inserting ‘‘a Uniform 

19 Energy Factor of at least 2.2’’, and 

20 (2) by striking ‘‘an energy factor’’ in subpara21 graph (D) and inserting ‘‘a Uniform Energy Fac22 tor’’. 

23 (c) EFFECTIVE DATE.—The amendments made by 

24 this section shall apply to property placed in service after 

25 December 31, 2017. 


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1 SEC. 124. QUALIFIED FUEL CELL MOTOR VEHICLES. 

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

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

4 31, 2020’’. 

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

6 this section shall apply to property purchased after De7 cember 31, 2017. 

8 SEC. 125. ALTERNATIVE FUEL REFUELING PROPERTY 

9 CREDIT. 

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

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

12 31, 2020’’. 

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

14 this section shall apply to property placed in service after 

15 December 31, 2017. 

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

17 (a) IN GENERAL.—Section 30D(g)(3)(E)(ii) is 

18 amended by striking ‘‘January 1, 2018’’ and inserting 

19 ‘‘January 1, 2021’’. 

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

21 this section shall apply to vehicles acquired after Decem22 ber 31, 2017. 

23 SEC. 127. CREDIT FOR ELECTRICITY PRODUCED FROM 

24 CERTAIN RENEWABLE RESOURCES. 

25 (a) IN GENERAL.—The following provisions of sec26 tion 45(d) are each amended by striking ‘‘January 1, 


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1 2018’’ each place it appears and inserting ‘‘January 1, 

2 2021’’: 

3 (1) Paragraph (2)(A). 

4 (2) Paragraph (3)(A). 

5 (3) Paragraph (4)(B). 

6 (4) Paragraph (6). 

7 (5) Paragraph (7). 

8 (6) Paragraph (9). 

9 (7) Paragraph (11)(B). 

10 (b) EXTENSION OF ELECTION TO TREAT QUALIFIED

11 FACILITIES AS ENERGY PROPERTY.—Section 

12 48(a)(5)(C)(ii) is amended by striking ‘‘January 1, 2018 

13 (January 1, 2020, in the case of any facility which is de14 scribed in paragraph (1) of section 45(d))’’ and inserting 

15 ‘‘January 1, 2021’’. 

16 (c) APPLICATION OF EXTENSION TO WIND FACILI17 TIES.— 

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

19 by striking ‘‘January 1, 2020’’ and inserting ‘‘Janu20 ary 1, 2021’’. 

21 (2) APPLICATION OF PHASEOUT PERCENT22 AGE.—Sections 45(b)(5)(C) and 48(a)(5)(E)(iii) are 

23 each amended by striking ‘‘and before January 1, 

24 2020,’’. 


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

2 this section shall take effect on January 1, 2018. 

3 SEC. 128. PRODUCTION CREDIT FOR INDIAN COAL FACILI4 TIES. 

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

6 by striking ‘‘12-year period’’ each place it appears and in7 serting ‘‘15-year period’’. 

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

9 this section shall apply to coal produced after December 

10 31, 2017. 

11 SEC. 129. ENERGY EFFICIENT HOMES CREDIT. 

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

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

14 31, 2020’’. 

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

16 this section shall apply to homes acquired after December 

17 31, 2017. 

18 SEC. 130. SPECIAL ALLOWANCE FOR SECOND GENERATION 

19 BIOFUEL PLANT PROPERTY. 

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

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

22 2021’’. 

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

24 this section shall apply to property placed in service after 

25 December 31, 2017. 


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1 SEC. 131. ENERGY EFFICIENT COMMERCIAL BUILDINGS DE2 DUCTION. 

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

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

5 31, 2020’’. 

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

7 subsection (a) shall apply to property placed in service 

8 after December 31, 2017. 

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

10 IMPLEMENT FERC OR STATE ELECTRIC RE11 STRUCTURING POLICY FOR QUALIFIED ELEC12 TRIC UTILITIES. 

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

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

15 2021’’. 

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

17 this section shall apply to dispositions after December 31, 

18 2017. 

19 SEC. 133. EXTENSION AND CLARIFICATION OF EXCISE TAX 

20 CREDITS RELATING TO ALTERNATIVE FUELS. 

21 (a) EXTENSION.— 

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

23 6426(e)(3) are each amended by striking ‘‘December 

24 31, 2017’’ and inserting ‘‘December 31, 2020’’. 

25 (2) OUTLAY PAYMENTS FOR ALTERNATIVE

26 FUELS.—Section 6427(e)(6)(C) is amended by strikVerDate Sep 11 2014 02:29 Jun 20, 2019 Jkt 089200 PO 00000 Frm 00016 Fmt 6652 Sfmt 6201 E:\BILLS\H3301.IH H3301

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1 ing ‘‘December 31, 2017’’ and inserting ‘‘December 

2 31, 2020’’. 

3 (3) SPECIAL RULE.—Notwithstanding any other 

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

5 credit properly determined under section 6426(d) of 

6 the Internal Revenue Code of 1986 for the period 

7 beginning on January 1, 2018, and ending with the 

8 close of the last calendar quarter beginning before 

9 the date of the enactment of this Act, such credit 

10 shall be allowed, and any refund or payment attrib11 utable to such credit (including any payment under 

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

13 such manner as the Secretary of the Treasury (or 

14 the Secretary’s delegate) shall provide. Such Sec15 retary shall issue guidance within 30 days after the 

16 date of the enactment of this Act providing for a 

17 one-time submission of claims covering periods de18 scribed in the preceding sentence. Such guidance 

19 shall provide for a 180-day period for the submission 

20 of such claims (in such manner as prescribed by 

21 such Secretary) to begin not later than 30 days after 

22 such guidance is issued. Such claims shall be paid 

23 by such Secretary not later than 60 days after re24 ceipt. If such Secretary has not paid pursuant to a 

25 claim filed under this subsection within 60 days 


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1 after the date of the filing of such claim, the claim 

2 shall be paid with interest from such date deter3 mined by using the overpayment rate and method 

4 under section 6621 of such Code. 

5 (4) EFFECTIVE DATE.—The amendments made 

6 by this subsection shall apply to fuel sold or used 

7 after December 31, 2017. 

8 (b) CLARIFICATION OF RULES REGARDING ALTER9 NATIVE FUEL MIXTURE CREDIT.— 

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

11 6426(e) is amended by striking ‘‘mixture of alter12 native fuel’’ and inserting ‘‘mixture of alternative 

13 fuel (other than a fuel described in subparagraph 

14 (A), (C), or (F) of subsection (d)(2))’’. 

15 (2) EFFECTIVE DATE.—The amendment made 

16 by this section shall apply to— 

17 (A) fuel sold or used on or after the date 

18 of the enactment of this Act, and 

19 (B) fuel sold or used before such date of 

20 enactment, but only to the extent that credits 

21 and claims of credit under section 6426(e) of 

22 the Internal Revenue Code of 1986 with respect 

23 to such sale or use have not been paid or al24 lowed as of such date. 


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

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

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

4 31, 2020’’. 

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

6 this section shall apply on and after the first day of the 

7 first calendar month beginning after the date of the enact8 ment of this Act. 

9 Subtitle D—Certain Provisions 

10 Expiring at the End of 2019 

11 SEC. 141. NEW MARKETS TAX CREDIT. 

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

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

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

15 ‘‘, and’’, and by adding at the end the following new sub16 paragraph: 

17 ‘‘(H) $5,000,000,000 for 2020.’’. 

18 (b) CARRYOVER OF UNUSED LIMITATION.—Section 

19 45D(f)(3) is amended by striking ‘‘2024’’ and inserting 

20 ‘‘2025’’. 

21 (c) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to calendar years beginning after 

23 December 31, 2019. 


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1 SEC. 142. EMPLOYER CREDIT FOR PAID FAMILY AND MED2 ICAL LEAVE. 

3 (a) IN GENERAL.—Section 45S(i) is amended by 

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

5 31, 2020’’. 

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

7 this section shall apply to wages paid in taxable years be8 ginning after December 31, 2019. 

9 SEC. 143. WORK OPPORTUNITY CREDIT. 

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

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

12 31, 2020’’. 

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

14 this section shall apply to individuals who begin work for 

15 the employer after December 31, 2019. 

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

17 AND DISTILLED SPIRITS. 

18 (a) EXEMPTION FOR AGING PROCESS OF BEER, 

19 WINE, AND DISTILLED SPIRITS.— 

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

21 amended by striking ‘‘December 31, 2019’’ and in22 serting ‘‘December 31, 2020’’. 

23 (2) EFFECTIVE DATE.—The amendment made 

24 by this subsection shall apply to interest costs paid 

25 or accrued after December 31, 2019. 

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


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1 (1) IN GENERAL.—Paragraphs (1)(C) and 

2 (2)(A) of section 5051(a) are each amended by 

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

4 1, 2021’’. 

5 (2) EFFECTIVE DATE.—The amendments made 

6 by this subsection shall apply to beer removed after 

7 December 31, 2019. 

8 (c) TRANSFER OF BEER BETWEEN BONDED FACILI9 TIES.— 

10 (1) IN GENERAL.—Section 5414(b)(3) is 

11 amended by striking ‘‘December 31, 2019’’ and in12 serting ‘‘December 31, 2020’’. 

13 (2) EFFECTIVE DATE.—The amendment made 

14 by this subsection shall apply to calendar quarters 

15 beginning after December 31, 2019. 

16 (d) REDUCED RATE OF EXCISE TAX ON CERTAIN

17 WINE.— 

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

19 amended by striking ‘‘January 1, 2020’’ and insert20 ing ‘‘January 1, 2021’’. 

21 (2) CONFORMING AMENDMENT.—The heading 

22 of section 5041(c)(8) is amended by striking ‘‘SPE23 CIAL RULE FOR 2018 AND 2019’’ and inserting 

24 ‘‘TEMPORARY SPECIAL RULE’’. 


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1 (3) EFFECTIVE DATE.—The amendments made 

2 by this subsection shall apply to wine removed after 

3 December 31, 2019. 

4 (e) ADJUSTMENT OF ALCOHOL CONTENT LEVEL FOR

5 APPLICATION OF EXCISE TAXES.— 

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

7 section 5041(b) are each amended by striking ‘‘Jan8 uary 1, 2020’’ and inserting ‘‘January 1, 2021’’. 

9 (2) EFFECTIVE DATE.—The amendments made 

10 by this subsection shall apply to wine removed after 

11 December 31, 2019. 

12 (f) DEFINITION OF MEAD AND LOW ALCOHOL BY

13 VOLUME WINE.— 

14 (1) IN GENERAL.—Section 5041(h)(3) is 

15 amended by striking ‘‘December 31, 2019’’ and in16 serting ‘‘December 31, 2020’’. 

17 (2) EFFECTIVE DATE.—The amendment made 

18 by this subsection shall apply to wine removed after 

19 December 31, 2019. 

20 (g) REDUCED RATE OF EXCISE TAX ON CERTAIN

21 DISTILLED SPIRITS.— 

22 (1) IN GENERAL.—Section 5001(c)(3) is 

23 amended by striking ‘‘December 31, 2019’’ and in24 serting ‘‘December 31, 2020’’. 


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1 (2) CONFORMING AMENDMENT.—The heading 

2 of section 5001(c) is amended by striking ‘‘RE3 DUCED RATE FOR 2018 AND 2019’’ and inserting 

4 ‘‘TEMPORARY REDUCED RATE’’. 

5 (3) EFFECTIVE DATE.—The amendments made 

6 by this subsection shall apply to distilled spirits re7 moved after December 31, 2019. 

8 (h) BULK DISTILLED SPIRITS.— 

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

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

11 1, 2021’’. 

12 (2) EFFECTIVE DATE.—The amendment made 

13 by this subsection shall apply to distilled spirits 

14 transferred in bond after December 31, 2019. 

15 (i) SIMPLIFICATION OF RULES REGARDING

16 RECORDS, STATEMENTS, AND RETURNS.— 

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

18 by striking ‘‘January 1, 2020’’ and inserting ‘‘Janu19 ary 1, 2021’’. 

20 (2) EFFECTIVE DATE.—The amendment made 

21 by this subsection shall apply to calendar quarters 

22 beginning after December 31, 2019. 


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

2 FOREIGN CORPORATIONS. 

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

4 by striking ‘‘January 1, 2020’’ and inserting ‘‘January 1, 

5 2021’’. 

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

7 this section shall apply to taxable years of foreign corpora8 tions beginning after December 31, 2019, and to taxable 

9 years of United States shareholders with or within which 

10 such taxable years of foreign corporations end. 

11 SEC. 146. CREDIT FOR HEALTH INSURANCE COSTS OF ELI12 GIBLE INDIVIDUALS. 

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

14 by striking ‘‘January 1, 2020’’ and inserting ‘‘January 1, 

15 2021’’. 

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

17 this section shall apply to months beginning after Decem18 ber 31, 2019. 

19 TITLE II—ESTATE AND GIFT TAX 

20 SEC. 201. REDUCTION OF UNIFIED CREDIT AGAINST ES21 TATE TAX. 

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

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

24 2023’’. 


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

2 this section shall apply to estates of decedents dying and 

3 gifts made after December 31, 2022. 

4 TITLE III—DISASTER TAX 

5 RELIEF 

6 SEC. 301. DEFINITIONS. 

7 For purposes of this title— 

8 (1) QUALIFIED DISASTER AREA.— 

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

10 disaster area’’ means any area with respect to 

11 which a major disaster was declared, during the 

12 period beginning on January 1, 2018, and end13 ing on the date which is 60 days after the date 

14 of the enactment of this Act, by the President 

15 under section 401 of the Robert T. Stafford 

16 Disaster Relief and Emergency Assistance Act 

17 if the incident period of the disaster with re18 spect to which such declaration is made begins 

19 on or before the date of the enactment of this 

20 Act. 

21 (B) DENIAL OF DOUBLE BENEFIT.—Such 

22 term shall not include the California wildfire 

23 disaster area (as defined in section 20101 of 

24 subdivision 2 of division B of the Bipartisan 

25 Budget Act of 2018). 


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1 (2) QUALIFIED DISASTER ZONE.—The term 

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

3 qualified disaster area which was determined by the 

4 President, during the period beginning on January 

5 1, 2018, and ending on the date which is 60 days 

6 after the date of the enactment of this Act, to war7 rant individual or individual and public assistance 

8 from the Federal Government under the Robert T. 

9 Stafford Disaster Relief and Emergency Assistance 

10 Act by reason of the qualified disaster with respect 

11 to such disaster area. 

12 (3) QUALIFIED DISASTER.—The term ‘‘quali13 fied disaster’’ means, with respect to any qualified 

14 disaster area, the disaster by reason of which a 

15 major disaster was declared with respect to such 

16 area. 

17 (4) INCIDENT PERIOD.—The term ‘‘incident pe18 riod’’ means, with respect to any qualified disaster, 

19 the period specified by the Federal Emergency Man20 agement Agency as the period during which such 

21 disaster occurred (except that for purposes of this 

22 title such period shall not be treated as beginning 

23 before January 1, 2018, or ending after the date 

24 which is 30 days after the date of the enactment of 

25 this Act). 


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

2 RETIREMENT FUNDS. 

3 (a) TAX-FAVORED WITHDRAWALS FROM RETIRE4 MENT PLANS.— 

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

6 Revenue Code of 1986 shall not apply to any quali7 fied disaster distribution. 

8 (2) AGGREGATE DOLLAR LIMITATION.— 

9 (A) IN GENERAL.—For purposes of this 

10 subsection, the aggregate amount of distribu11 tions received by an individual which may be 

12 treated as qualified disaster distributions for 

13 any taxable year shall not exceed the excess (if 

14 any) of— 

15 (i) $100,000, over 

16 (ii) the aggregate amounts treated as 

17 qualified disaster distributions received by 

18 such individual for all prior taxable years. 

19 (B) TREATMENT OF PLAN DISTRIBU20 TIONS.—If a distribution to an individual would 

21 (without regard to subparagraph (A)) be a 

22 qualified disaster distribution, a plan shall not 

23 be treated as violating any requirement of the 

24 Internal Revenue Code of 1986 merely because 

25 the plan treats such distribution as a qualified 

26 disaster distribution, unless the aggregate 


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1 amount of such distributions from all plans 

2 maintained by the employer (and any member 

3 of any controlled group which includes the em4 ployer) to such individual exceeds $100,000. 

5 (C) CONTROLLED GROUP.—For purposes 

6 of subparagraph (B), the term ‘‘controlled 

7 group’’ means any group treated as a single 

8 employer under subsection (b), (c), (m), or (o) 

9 of section 414 of the Internal Revenue Code of 

10 1986. 

11 (D) SPECIAL RULE FOR INDIVIDUALS AF12 FECTED BY MORE THAN ONE DISASTER.—The 

13 limitation of subparagraph (A) shall be applied 

14 separately with respect to distributions made 

15 with respect to each qualified disaster. 

16 (3) AMOUNT DISTRIBUTED MAY BE REPAID.— 

17 (A) IN GENERAL.—Any individual who re18 ceives a qualified disaster distribution may, at 

19 any time during the 3-year period beginning on 

20 the day after the date on which such distribu21 tion was received, make 1 or more contributions 

22 in an aggregate amount not to exceed the 

23 amount of such distribution to an eligible retire24 ment plan of which such individual is a bene25 ficiary and to which a rollover contribution of 


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1 such distribution could be made under section 

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

3 457(e)(16), of the Internal Revenue Code of 

4 1986, as the case may be. 

5 (B) TREATMENT OF REPAYMENTS OF DIS6 TRIBUTIONS FROM ELIGIBLE RETIREMENT

7 PLANS OTHER THAN IRAS.—For purposes of 

8 the Internal Revenue Code of 1986, if a con9 tribution is made pursuant to subparagraph (A) 

10 with respect to a qualified disaster distribution 

11 from an eligible retirement plan other than an 

12 individual retirement plan, then the taxpayer 

13 shall, to the extent of the amount of the con14 tribution, be treated as having received the 

15 qualified disaster distribution in an eligible roll16 over distribution (as defined in section 

17 402(c)(4) of such Code) and as having trans18 ferred the amount to the eligible retirement 

19 plan in a direct trustee to trustee transfer with20 in 60 days of the distribution. 

21 (C) TREATMENT OF REPAYMENTS OF DIS22 TRIBUTIONS FROM IRAS.—For purposes of the 

23 Internal Revenue Code of 1986, if a contribu24 tion is made pursuant to subparagraph (A) 

25 with respect to a qualified disaster distribution 


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1 from an individual retirement plan (as defined 

2 by section 7701(a)(37) of such Code), then, to 

3 the extent of the amount of the contribution, 

4 the qualified disaster distribution shall be treat5 ed as a distribution described in section 

6 408(d)(3) of such Code and as having been 

7 transferred to the eligible retirement plan in a 

8 direct trustee to trustee transfer within 60 days 

9 of the distribution. 

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

12 (A) QUALIFIED DISASTER DISTRIBU13 TION.—Except as provided in paragraph (2), 

14 the term ‘‘qualified disaster distribution’’ means 

15 any distribution from an eligible retirement 

16 plan made— 

17 (i) on or after the first day of the in18 cident period of a qualified disaster and 

19 before 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 


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1 has sustained an economic loss by reason 

2 of such qualified disaster. 

3 (B) ELIGIBLE RETIREMENT PLAN.—The 

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

5 meaning given such term by section 

6 402(c)(8)(B) of the Internal Revenue Code of 

7 1986. 

8 (5) INCOME INCLUSION SPREAD OVER 3-YEAR

9 PERIOD.— 

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

11 qualified disaster distribution, unless the tax12 payer elects not to have this paragraph apply 

13 for any taxable year, any amount required to be 

14 included in gross income for such taxable year 

15 shall be so included ratably over the 3-taxable16 year period beginning with such taxable year. 

17 (B) SPECIAL RULE.—For purposes of sub18 paragraph (A), rules similar to the rules of sub19 paragraph (E) of section 408A(d)(3) of the In20 ternal Revenue Code of 1986 shall apply. 

21 (6) SPECIAL RULES.— 

22 (A) EXEMPTION OF DISTRIBUTIONS FROM

23 TRUSTEE TO TRUSTEE TRANSFER AND WITH24 HOLDING RULES.—For purposes of sections 

25 401(a)(31), 402(f), and 3405 of the Internal 


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1 Revenue Code of 1986, qualified disaster dis2 tributions shall not be treated as eligible roll3 over distributions. 

4 (B) QUALIFIED DISASTER DISTRIBUTIONS

5 TREATED AS MEETING PLAN DISTRIBUTION RE6 QUIREMENTS.—For purposes the Internal Rev7 enue Code of 1986, a qualified disaster dis8 tribution shall be treated as meeting the re9 quirements of sections 401(k)(2)(B)(i), 

10 403(b)(7)(A)(ii), 403(b)(11), and 457(d)(1)(A) 

11 of such Code. 

12 (b) RECONTRIBUTIONS OF WITHDRAWALS FOR

13 HOME PURCHASES.— 

14 (1) RECONTRIBUTIONS.— 

15 (A) IN GENERAL.—Any individual who re16 ceived a qualified distribution may, during the 

17 applicable period, make 1 or more contributions 

18 in an aggregate amount not to exceed the 

19 amount of such qualified distribution to an eli20 gible retirement plan (as defined in section 

21 402(c)(8)(B) of the Internal Revenue Code of 

22 1986) of which such individual is a beneficiary 

23 and to which a rollover contribution of such dis24 tribution could be made under section 402(c), 


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1 403(a)(4), 403(b)(8), or 408(d)(3), of such 

2 Code, as the case may be. 

3 (B) TREATMENT OF REPAYMENTS.—Rules 

4 similar to the rules of subparagraphs (B) and 

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

6 of this subsection. 

7 (2) QUALIFIED DISTRIBUTION.—For purposes 

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

9 means any distribution— 

10 (A) described in section 

11 401(k)(2)(B)(i)(IV), 403(b)(7)(A)(ii) (but only 

12 to the extent such distribution relates to finan13 cial hardship), 403(b)(11)(B), or 72(t)(2)(F), 

14 of the Internal Revenue Code of 1986, 

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

16 construct a principal residence in a qualified 

17 disaster area, but which was not so used on ac18 count of the qualified disaster with respect to 

19 such area, and 

20 (C) which was received during the period 

21 beginning on the date which is 180 days before 

22 the first day of the incident period of such 

23 qualified disaster and ending on the date which 

24 is 30 days after the last day of such incident 

25 period. 


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

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

3 the case of a principal residence in a qualified dis4 aster area with respect to any qualified disaster, the 

5 period beginning on the first day of the incident pe6 riod of such qualified disaster and ending on the 

7 date which is 180 days after the date of the enact8 ment of this Act. 

9 (c) LOANS FROM QUALIFIED PLANS.— 

10 (1) INCREASE IN LIMIT ON LOANS NOT TREAT11 ED AS DISTRIBUTIONS.—In the case of any loan 

12 from a qualified employer plan (as defined under 

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

14 1986) to a qualified individual made during the 180- 

15 day period beginning on the date of the enactment 

16 of this Act— 

17 (A) clause (i) of section 72(p)(2)(A) of 

18 such Code shall be applied by substituting 

19 ‘‘$100,000’’ for ‘‘$50,000’’, and 

20 (B) clause (ii) of such section shall be ap21 plied by substituting ‘‘the present value of the 

22 nonforfeitable accrued benefit of the employee 

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

24 value of the nonforfeitable accrued benefit of 

25 the employee under the plan’’. 


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

2 qualified individual (with respect to any qualified 

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

4 first day of the incident period of such qualified dis5 aster) from a qualified employer plan (as defined in 

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

7 1986)— 

8 (A) if the due date pursuant to subpara9 graph (B) or (C) of section 72(p)(2) of such 

10 Code for any repayment with respect to such 

11 loan occurs during the period beginning on the 

12 first day of the incident period of such qualified 

13 disaster and ending on the date which is 180 

14 days after the last day of such incident period, 

15 such due date shall be delayed for 1 year (or, 

16 if later, until the date which is 180 days after 

17 the date of the enactment of this Act), 

18 (B) any subsequent repayments with re19 spect to any such loan shall be appropriately 

20 adjusted to reflect the delay in the due date 

21 under subparagraph (A) and any interest accru22 ing during such delay, and 

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

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

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


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1 described in subparagraph (A) of this para2 graph shall be disregarded. 

3 (3) QUALIFIED INDIVIDUAL.—For purposes of 

4 this subsection, the term ‘‘qualified individual’’ 

5 means any individual— 

6 (A) whose principal place of abode at any 

7 time during the incident period of any qualified 

8 disaster is located in the qualified disaster area 

9 with respect to such qualified disaster, and 

10 (B) who has sustained an economic loss by 

11 reason of such qualified disaster. 

12 (d) PROVISIONS RELATING TO PLAN AMEND13 MENTS.— 

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

15 any amendment to any plan or annuity contract, 

16 such plan or contract shall be treated as being oper17 ated in accordance with the terms of the plan during 

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

19 (2) AMENDMENTS TO WHICH SUBSECTION AP20 PLIES.— 

21 (A) IN GENERAL.—This subsection shall 

22 apply to any amendment to any plan or annuity 

23 contract which is made— 

24 (i) pursuant to any provision of this 

25 section, or pursuant to any regulation 


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1 issued by the Secretary or the Secretary of 

2 Labor under any provision of this section, 

3 and 

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

5 first plan year beginning on or after Janu6 ary 1, 2020, or such later date as the Sec7 retary may prescribe. 

8 In the case of a governmental plan (as defined 

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

10 of 1986), clause (ii) shall be applied by sub11 stituting the date which is 2 years after the 

12 date otherwise applied under clause (ii). 

13 (B) CONDITIONS.—This subsection shall 

14 not apply to any amendment unless— 

15 (i) during the period— 

16 (I) beginning on the date that 

17 this section or the regulation de18 scribed in subparagraph (A)(i) takes 

19 effect (or in the case of a plan or con20 tract amendment not required by this 

21 section or such regulation, the effec22 tive date specified by the plan), and 

23 (II) ending on the date described 

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


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1 the date the plan or contract amend2 ment is adopted), 

3 the plan or contract is operated as if such plan 

4 or contract amendment were in effect, and 

5 (ii) such plan or contract amendment 

6 applies retroactively for such period. 

7 SEC. 303. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS 

8 AFFECTED BY QUALIFIED DISASTERS. 

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

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

11 employer, the 2018 qualified disaster employee retention 

12 credit shall be treated as a credit listed at the end of sub13 section (b) of such section. For purposes of this sub14 section, the 2018 qualified disaster employee retention 

15 credit for any taxable year is an amount equal to 40 per16 cent of the qualified wages with respect to each eligible 

17 employee of such employer for such taxable year. The 

18 amount of qualified wages with respect to any employee 

19 which may be taken into account under this subsection 

20 by the employer for any taxable year shall not exceed 

21 $6,000 (reduced by the amount of qualified wages with 

22 respect to such employee which may be so taken into ac23 count for any prior taxable year). 

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


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

2 employer’’ means any employer— 

3 (A) which conducted an active trade or 

4 business in a qualified disaster zone at any time 

5 during the incident period of the qualified dis6 aster with respect to such qualified disaster 

7 zone, and 

8 (B) with respect to whom the trade or 

9 business described in subparagraph (A) is inop10 erable at any time during the period beginning 

11 on the first day of the incident period of such 

12 qualified disaster and ending on the date of the 

13 enactment of this Act, as a result of damage 

14 sustained by reason of such qualified disaster. 

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

16 employee’’ means with respect to an eligible em17 ployer an employee whose principal place of employ18 ment with such eligible employer (determined imme19 diately before the qualified disaster referred to in 

20 paragraph (1)) was in the qualified disaster zone re21 ferred to in such paragraph. 

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

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

24 of the Internal Revenue Code of 1986, but without 

25 regard to section 3306(b)(2)(B) of such Code) paid 


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1 or incurred by an eligible employer with respect to 

2 an eligible employee at any time on or after the date 

3 on which the trade or business described in para4 graph (1) first became inoperable at the principal 

5 place of employment of the employee (determined 

6 immediately before the qualified disaster referred to 

7 in such paragraph) and before the earlier of— 

8 (A) the date on which such trade or busi9 ness has resumed significant operations at such 

10 principal place of employment, or 

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

12 day of the incident period of the qualified dis13 aster referred to in paragraph (1). 

14 Such term shall include wages paid without regard 

15 to whether the employee performs no services, per16 forms services at a different place of employment 

17 than such principal place of employment, or per18 forms services at such principal place of employment 

19 before significant operations have resumed. 

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

21 this subsection, rules similar to the rules of sections 

22 51(i)(1), 52, and 280C(a), of the Internal Revenue Code 

23 of 1986, shall apply. 

24 (d) EMPLOYEE NOT TAKEN INTO ACCOUNT MORE

25 THAN ONCE.—An employee shall not be treated as an eliVerDate Sep 11 2014 02:29 Jun 20, 2019 Jkt 089200 PO 00000 Frm 00040 Fmt 6652 Sfmt 6201 E:\BILLS\H3301.IH H3301

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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 of the Internal Revenue 

4 Code of 1986 with respect to such employee for such pe5 riod. 

6 SEC. 304. OTHER DISASTER-RELATED TAX RELIEF PROVI7 SIONS. 

8 (a) TEMPORARY INCREASE IN LIMITATION ON

9 QUALIFIED CONTRIBUTIONS.— 

10 (1) SUSPENSION OF CURRENT LIMITATION.— 

11 Except as otherwise provided in paragraph (2), 

12 qualified contributions shall be disregarded in apply13 ing subsections (b) and (d) of section 170 of the In14 ternal Revenue Code of 1986. 

15 (2) APPLICATION OF INCREASED LIMITATION.— 

16 For purposes of section 170 of the Internal Revenue 

17 Code of 1986— 

18 (A) INDIVIDUALS.—In the case of an indi19 vidual— 

20 (i) LIMITATION.—Any qualified con21 tribution shall be allowed as a deduction 

22 only to the extent that the aggregate of 

23 such contributions does not exceed the ex24 cess of the taxpayer’s contribution base (as 

25 defined in subparagraph (H) of section 


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1 170(b)(1) of such Code) over the amount 

2 of all other charitable contributions allowed 

3 under section 170(b)(1) of such Code. 

4 (ii) CARRYOVER.—If the aggregate 

5 amount of qualified contributions made in 

6 the contribution year (within the meaning 

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

8 the limitation of clause (i), such excess 

9 shall be added to the excess described in 

10 section 170(b)(1)(G)(ii). 

11 (B) CORPORATIONS.—In the case of a cor12 poration— 

13 (i) LIMITATION.—Any qualified con14 tribution shall be allowed as a deduction 

15 only to the extent that the aggregate of 

16 such contributions does not exceed the ex17 cess of the taxpayer’s taxable income (as 

18 determined under paragraph (2) of section 

19 170(b) of such Code) over the amount of 

20 all other charitable contributions allowed 

21 under such paragraph. 

22 (ii) CARRYOVER.—If the aggregate 

23 amount of qualified contributions made in 

24 the contribution year (within the meaning 

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


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1 the limitation of clause (i), such excess 

2 shall be appropriately taken into account 

3 under section 170(d)(2) subject to the limi4 tations thereof. 

5 (3) QUALIFIED CONTRIBUTIONS.— 

6 (A) IN GENERAL.—For purposes of this 

7 subsection, the term ‘‘qualified contribution’’ 

8 means any charitable contribution (as defined 

9 in section 170(c) of the Internal Revenue Code 

10 of 1986) if— 

11 (i) such contribution— 

12 (I) is paid, during the period be13 ginning on January 1, 2018, and end14 ing on the date which is 60 days after 

15 the date of the enactment of this Act, 

16 in cash to an organization described 

17 in section 170(b)(1)(A) of such Code, 

18 and 

19 (II) is made for relief efforts in 

20 one or more qualified disaster areas, 

21 (ii) the taxpayer obtains from such or22 ganization contemporaneous written ac23 knowledgment (within the meaning of sec24 tion 170(f)(8) of such Code) that such con25 tribution was used (or is to be used) for 


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1 relief efforts described in clause (i)(II), 

2 and 

3 (iii) the taxpayer has elected the ap4 plication of this subsection with respect to 

5 such contribution. 

6 (B) EXCEPTION.—Such term shall not in7 clude a contribution by a donor if the contribu8 tion is— 

9 (i) to an organization described in sec10 tion 509(a)(3) of the Internal Revenue 

11 Code of 1986, or 

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

13 maintenance of an existing, donor advised 

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

15 such Code). 

16 (C) APPLICATION OF ELECTION TO PART17 NERSHIPS AND S CORPORATIONS.—In the case 

18 of a partnership or S corporation, the election 

19 under subparagraph (A)(iii) shall be made sepa20 rately by each partner or shareholder. 

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

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

24 disaster loss for any taxable year— 


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1 (A) the amount determined under section 

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

3 of 1986 shall be equal to the sum of— 

4 (i) such net disaster loss, and 

5 (ii) so much of the excess referred to 

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

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

10 adjusted gross income of the individual, 

11 (B) section 165(h)(1) of such Code shall 

12 be applied by substituting ‘‘$500’’ for ‘‘$500 

13 ($100 for taxable years beginning after Decem14 ber 31, 2009)’’, 

15 (C) the standard deduction determined 

16 under section 63(c) of such Code shall be in17 creased by the net disaster loss, and 

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

19 not apply to so much of the standard deduction 

20 as is attributable to the increase under sub21 paragraph (C) of this paragraph. 

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

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

24 excess of qualified disaster-related personal casualty 

25 losses over personal casualty gains (as defined in 


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

2 of 1986). 

3 (3) QUALIFIED DISASTER-RELATED PERSONAL

4 CASUALTY LOSSES.—For purposes of this sub5 section, the term ‘‘qualified disaster-related personal 

6 casualty losses’’ means losses described in section 

7 165(c)(3) of the Internal Revenue Code of 1986 

8 which arise in a qualified disaster area on or after 

9 the first day of the incident period of the qualified 

10 disaster to which such area relates, and which are 

11 attributable to such qualified disaster. 

12 (c) SPECIAL RULE FOR DETERMINING EARNED IN13 COME.— 

14 (1) IN GENERAL.—In the case of a qualified in15 dividual, if the earned income of the taxpayer for the 

16 applicable taxable year is less than the earned in17 come of the taxpayer for the preceding taxable year, 

18 the credits allowed under sections 24(d) and 32 of 

19 the Internal Revenue Code of 1986 may, at the elec20 tion of the taxpayer, be determined by sub21 stituting— 

22 (A) such earned income for the preceding 

23 taxable year, for 

24 (B) such earned income for the applicable 

25 taxable year. 


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1 (2) QUALIFIED INDIVIDUAL.—For purposes of 

2 this subsection— 

3 (A) IN GENERAL.—The term ‘‘qualified in4 dividual’’ means any individual whose principal 

5 place of abode at any time during the incident 

6 period of any qualified disaster was located— 

7 (i) in the qualified disaster zone with 

8 respect to such qualified disaster, or 

9 (ii) in the qualified disaster area with 

10 respect to such qualified disaster (but out11 side the qualified disaster zone with re12 spect to such qualified disaster) and such 

13 individual was displaced from such prin14 cipal place of abode by reason of such 

15 qualified disaster. 

16 (B) HURRICANE SANDY.—The term 

17 ‘‘qualified individual’’ includes any individual 

18 whose principal place of abode at any time dur19 ing the period beginning on October 29, 2012, 

20 and ending on November 3, 2012, was lo21 cated— 

22 (i) in that portion of the area de23 scribed in clause (ii) which was determined 

24 by the President to warrant individual or 

25 individual and public assistance from the 


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1 Federal Government under the Robert T. 

2 Stafford Disaster Relief and Emergency 

3 Assistance Act by reason of Hurricane 

4 Sandy, or 

5 (ii) in the area with respect to which 

6 a major disaster was declared by the Presi7 dent under section 401 of the Robert T. 

8 Stafford Disaster Relief and Emergency 

9 Assistance Act by reason of Hurricane 

10 Sandy and such individual was displaced 

11 from such principal place of abode by rea12 son of Hurricane Sandy. 

13 (3) APPLICABLE TAXABLE YEAR.—The term 

14 ‘‘applicable taxable year’’ means— 

15 (A) in the case of a qualified individual 

16 other than an individual described in subpara17 graph (B), any taxable year which includes any 

18 portion of the incident period of the qualified 

19 disaster to which the qualified disaster area re20 ferred to in paragraph (2)(A) relates, or 

21 (B) in the case of a qualified individual de22 scribed in subparagraph (B) of paragraph (2), 

23 any taxable year which includes any portion of 

24 the period described in such subparagraph. 


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1 (4) EARNED INCOME.—For purposes of this 

2 subsection, the term ‘‘earned income’’ has the mean3 ing given such term under section 32(c) of the Inter4 nal Revenue Code of 1986. 

5 (5) SPECIAL RULES.— 

6 (A) APPLICATION TO JOINT RETURNS.— 

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

8 a joint return for an applicable taxable year— 

9 (i) such paragraph shall apply if ei10 ther spouse is a qualified individual, and 

11 (ii) the earned income of the taxpayer 

12 for the preceding taxable year shall be the 

13 sum of the earned income of each spouse 

14 for such preceding taxable year. 

15 (B) UNIFORM APPLICATION OF ELEC16 TION.—Any election made under paragraph (1) 

17 shall apply with respect to both sections 24(d) 

18 and 32 of the Internal Revenue Code of 1986. 

19 (C) ERRORS TREATED AS MATHEMATICAL

20 ERROR.—For purposes of section 6213 of the 

21 Internal Revenue Code of 1986, an incorrect 

22 use on a return of earned income pursuant to 

23 paragraph (1) shall be treated as a mathe24 matical or clerical error. 


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1 (D) NO EFFECT ON DETERMINATION OF

2 GROSS INCOME, ETC.—Except as otherwise pro3 vided in this subsection, the Internal Revenue 

4 Code of 1986 shall be applied without regard to 

5 any substitution under paragraph (1). 

6 (E) EXTENSION OF PERIOD OF LIMITA7 TION FOR CERTAIN INDIVIDUALS AFFECTED BY

8 HURRICANE SANDY.— 

9 (i) IN GENERAL.—In the case of an 

10 individual described in paragraph (2)(B), 

11 the period of limitation prescribed by sec12 tion 6511(a) of the Internal Revenue Code 

13 of 1986 for any applicable taxable year 

14 shall be extended until the date prescribed 

15 by law (including extensions) for filing the 

16 return of tax for the taxable year that in17 cludes the date of the enactment of this 

18 Act, and section 6511(b)(2) of such Code 

19 shall not apply to any claim of credit or re20 fund with respect to the return for such 

21 applicable tax year. 

22 (ii) AMENDMENTS, ETC. RESTRICTED

23 TO CHANGES TO EARNED INCOME.—Clause 

24 (i) shall apply only with respect to amend25 ments to the return of tax, and claims for 


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1 credit or refund, relating to a change in 

2 the earned income of the individual. 

3 SEC. 305. AUTOMATIC EXTENSION OF FILING DEADLINES 

4 IN CASE OF CERTAIN TAXPAYERS AFFECTED 

5 BY FEDERALLY DECLARED DISASTERS. 

6 (a) IN GENERAL.—Section 7508A is amended by 

7 adding at the end the following new subsection: 

8 ‘‘(d) MANDATORY 60-DAY EXTENSION.— 

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

10 taxpayer, the period— 

11 ‘‘(A) beginning on the earliest incident 

12 date specified in the declaration to which the 

13 disaster area referred to in paragraph (2) re14 lates, and 

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

16 after the latest incident date so specified, 

17 shall be disregarded in the same manner as a period 

18 specified under subsection (a). 

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

20 this subsection, the term ‘qualified taxpayer’ 

21 means— 

22 ‘‘(A) any individual whose principal resi23 dence (for purposes of section 1033(h)(4)) is lo24 cated in a disaster area, 


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1 ‘‘(B) any taxpayer if the taxpayer’s prin2 cipal place of business (other than the business 

3 of performing services as an employee) is lo4 cated in a disaster area, 

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

6 affiliated with a recognized government or phil7 anthropic organization and who is assisting in 

8 a disaster area, 

9 ‘‘(D) any taxpayer whose records necessary 

10 to meet a deadline for an act described in sec11 tion 7508(a)(1) are maintained in a disaster 

12 area, 

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

14 who was killed or injured as a result of the dis15 aster, and 

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

17 any spouse of an individual described in any 

18 preceding subparagraph of this paragraph. 

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

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

21 given such term under subparagraph (B) of section 

22 165(i)(5) with respect to a Federally declared dis23 aster (as defined in subparagraph (A) of such sec24 tion). 


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1 ‘‘(4) APPLICATION TO RULES REGARDING PEN2 SIONS.—In the case of any person described in sub3 section (b), a rule similar to the rule of paragraph 

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

5 respect to— 

6 ‘‘(A) making contributions to a qualified 

7 retirement plan (within the meaning of section 

8 4974(c)) under section 219(f)(3), 404(a)(6), 

9 404(h)(1)(B), or 404(m)(2), 

10 ‘‘(B) making distributions under section 

11 408(d)(4), 

12 ‘‘(C) recharacterizing contributions under 

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

14 ‘‘(D) making a rollover under section 

15 402(c), 403(a)(4), 403(b)(8), or 408(d)(3). 

16 ‘‘(5) COORDINATION WITH PERIODS SPECIFIED

17 BY THE SECRETARY.—Any period described in para18 graph (1) with respect to any person (including by 

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

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

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

22 with respect to such person.’’. 

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

24 this section shall apply to federally declared disasters de25 clared after the date of the enactment of this Act. 


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1 SEC. 306. MODIFICATION OF THE TAX RATE FOR THE EX2 CISE TAX ON INVESTMENT INCOME OF PRI3 VATE FOUNDATIONS. 

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

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

6 (b) ELIMINATION OF REDUCED TAX WHERE FOUN7 DATION MEETS CERTAIN DISTRIBUTION REQUIRE8 MENTS.—Section 4940 of such Code is amended by strik9 ing subsection (e). 

10 (c) EFFECTIVE DATE.—The amendments made by 

11 this subsection shall apply to taxable years beginning after 

12 the date of the enactment of this Act. 

13 SEC. 307. ADDITIONAL LOW-INCOME HOUSING CREDIT AL14 LOCATIONS FOR QUALIFIED 2017 AND 2018 

15 CALIFORNIA DISASTER AREAS. 

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

17 Internal Revenue Code of 1986, the State housing credit 

18 ceiling for California for calendar year 2019 shall be in19 creased by the lesser of— 

20 (1) the aggregate housing credit dollar amount 

21 allocated by the State housing credit agencies of 

22 California for such calendar year to buildings located 

23 in qualified 2017 and 2018 California disaster areas, 

24 or 


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1 (2) 50 percent of the sum of the State housing 

2 credit ceilings for California for calendar years 2017 

3 and 2018. 

4 (b) ALLOCATIONS TREATED AS MADE FIRST FROM

5 ADDITIONAL ALLOCATION FOR PURPOSES OF DETER6 MINING CARRYOVER.—For purposes of determining the 

7 unused State housing credit ceiling for any calendar year 

8 under section 42(h)(3)(C) of the Internal Revenue Code 

9 of 1986, any increase in the State housing credit ceiling 

10 under subsection (a) shall be treated as an amount de11 scribed in clause (ii) of such section. 

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

13 (1) QUALIFIED 2017 AND 2018 CALIFORNIA DIS14 ASTER AREAS.—The term ‘‘qualified 2017 and 2018 

15 California disaster areas’’ means any area in Cali16 fornia which was determined by the President (be17 fore January 1, 2019) to warrant individual or indi18 vidual and public assistance from the Federal Gov19 ernment under the Robert T. Stafford Disaster Re20 lief and Emergency Assistance Act by reason of a 

21 major disaster the incident period of which begins or 

22 ends in calendar year 2017 or 2018. Notwith23 standing section 301, for purposes of the preceding 

24 sentence, the term ‘‘incident period’’ means the pe25 riod specified by the Federal Emergency ManageVerDate Sep 11 2014 02:29 Jun 20, 2019 Jkt 089200 PO 00000 Frm 00055 Fmt 6652 Sfmt 6201 E:\BILLS\H3301.IH H3301

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1 ment Agency as the period during which the disaster 

2 occurred. 

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

4 section which are also used in section 42 of the In5 ternal Revenue Code of 1986 shall have the same 

6 meaning in this section as in such section 42. 

7 SEC. 308. TREATMENT OF CERTAIN POSSESSIONS. 

8 (a) PAYMENTS TO POSSESSIONS WITH MIRROR

9 CODE TAX SYSTEMS.—The Secretary of the Treasury 

10 shall pay to each possession of the United States which 

11 has a mirror code tax system amounts equal to the loss 

12 (if any) to that possession by reason of the application 

13 of the provisions of this title. Such amounts shall be deter14 mined by the Secretary of the Treasury based on informa15 tion provided by the government of the respective posses16 sion. 

17 (b) PAYMENTS TO OTHER POSSESSIONS.—The Sec18 retary of the Treasury shall pay to each possession of the 

19 United States which does not have a mirror code tax sys20 tem amounts estimated by the Secretary of the Treasury 

21 as being equal to the aggregate benefits (if any) that 

22 would have been provided to residents of such possession 

23 by reason of the provisions of this title if a mirror code 

24 tax system had been in effect in such possession. The pre25 ceding sentence shall not apply unless the respective posVerDate Sep 11 2014 02:29 Jun 20, 2019 Jkt 089200 PO 00000 Frm 00056 Fmt 6652 Sfmt 6201 E:\BILLS\H3301.IH H3301

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1 session has a plan, which has been approved by the Sec2 retary of the Treasury, under which such possession will 

3 promptly distribute such payments to its residents. 

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

5 this section, the term ‘‘mirror code tax system’’ means, 

6 with respect to any possession of the United States, the 

7 income tax system of such possession if the income tax 

8 liability of the residents of such possession under such sys9 tem is determined by reference to the income tax laws of 

10 the United States as if such possession were the United 

11 States. 

12 (d) TREATMENT OF PAYMENTS.—For purposes of 

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

14 under this section shall be treated in the same manner 

15 as a refund due from a credit provision referred to in sub16 section (b)(2) of such section. 

Æ 


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