I 

111TH CONGRESS 

2D SESSION H. R. 4881 

To amend the Internal Revenue Code of 1986 to allow individuals a deduction 

for costs incurred to remediate the presence of drywall containing elevated levels of sulphur or strontium in the principal residence of the 

taxpayer, a deduction for alternative living costs incurred by reason 

of the need to vacate such residence because of such drywall, and a 

credit against income tax for the costs of moving to and from the 

temporary living quarters. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 18, 2010 

Mr. WITTMAN 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 allow individuals a deduction for costs incurred to remediate the 

presence of drywall containing elevated levels of sulphur 

or strontium in the principal residence of the taxpayer, 

a deduction for alternative living costs incurred by reason 

of the need to vacate such residence because of such 

drywall, and a credit against income tax for the costs 

of moving to and from the temporary living quarters. 

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


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Toxic Drywall Home3 owner Relief Act of 2010’’. 

4 SEC. 2. DEDUCTION FOR COSTS TO REMEDIATE THE PRES5 ENCE OF DRYWALL CONTAINING ELEVATED 

6 LEVELS OF SULPHUR OR STRONTIUM IN THE 

7 PRINCIPAL RESIDENCE OF THE TAXPAYER 

8 AND FOR TEMPORARY ALTERNATIVE LIVING 

9 COSTS INCURRED BY REASON OF THE PRES10 ENCE OF SUCH DRYWALL. 

11 (a) IN GENERAL.—Part VII of subchapter B of chap12 ter 1 of the Internal Revenue Code of 1986 (relating to 

13 additional itemized deductions for individuals) is amended 

14 by redesignating section 224 as section 225 and by insert15 ing after section 223 the following new section: 

16 ‘‘SEC. 224. DEDUCTION FOR COSTS TO REMEDIATE THE 

17 PRESENCE OF DRYWALL CONTAINING ELE18 VATED LEVELS OF SULPHUR OR STRONTIUM 

19 IN THE PRINCIPAL RESIDENCE OF THE TAX20 PAYER AND FOR TEMPORARY ALTERNATIVE 

21 LIVING COSTS INCURRED BY REASON OF THE 

22 PRESENCE OF SUCH DRYWALL. 

23 ‘‘(a) IN GENERAL.—In the case of an eligible indi24 vidual, there shall be allowed as a deduction an amount 

25 equal to— 


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1 ‘‘(1) the qualified drywall removal and remedi2 ation costs paid or incurred by the taxpayer during 

3 the taxable year, and 

4 ‘‘(2) the qualified alternative living costs so 

5 paid or incurred. 

6 ‘‘(b) DOLLAR LIMITATIONS.— 

7 ‘‘(1) DRYWALL REMOVAL AND REMEDIATION

8 COSTS.—The deduction allowed by this section for 

9 qualified drywall removal and remediation costs for 

10 any taxable year shall not exceed the excess of— 

11 ‘‘(A) $20,000, over 

12 ‘‘(B) the deduction allowed to the taxpayer 

13 by this section for qualified drywall removal and 

14 remediation costs for all prior taxable years. 

15 ‘‘(2) QUALIFIED ALTERNATIVE LIVING

16 COSTS.—The deduction allowed by this section for 

17 qualified alternative living costs for any taxable year 

18 shall not exceed the excess of— 

19 ‘‘(A) $12,000, over 

20 ‘‘(B) the deduction allowed to the taxpayer 

21 by this section for qualified alternative living 

22 costs for all prior taxable years. 

23 No more than $1,000 of such costs may be taken 

24 into account for any month. 

25 ‘‘(c) DEFINITIONS.—For purposes of this section— 


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

2 individual’ means any individual if— 

3 ‘‘(A) drywall was installed in the principal 

4 residence of such individual after 2004 and be5 fore 2009, and 

6 ‘‘(B) it is reasonable to believe that the 

7 drywall— 

8 ‘‘(i) was manufactured in the People’s 

9 Republic of China, or 

10 ‘‘(ii) contains elevated levels of sul11 phur or strontium. 

12 ‘‘(2) QUALIFIED DRYWALL REMOVAL AND RE13 MEDIATION COSTS.—The term ‘qualified drywall re14 moval and remediation costs’ means costs in15 curred— 

16 ‘‘(A) to remove drywall containing elevated 

17 levels of sulphur or strontium from the prin18 cipal residence of the taxpayer and to replace 

19 the drywall, 

20 ‘‘(B) to remove and replace electrical sys21 tem components and appliances which corroded 

22 by reason of the presence of such drywall, 

23 ‘‘(C) to carry out other remediation activi24 ties recommended by the Consumer Product 


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1 Safety Commission by reason of such drywall, 

2 and 

3 ‘‘(D) for building inspections associated 

4 with any of the foregoing. 

5 ‘‘(3) QUALIFIED ALTERNATIVE LIVING

6 COSTS.—The term ‘qualified alternative living costs’ 

7 means costs for lodging (not lavish or extravagant 

8 under the circumstances) occupied by the taxpayer 

9 for a reasonable period— 

10 ‘‘(A) while the taxpayer is determining 

11 whether the taxpayer’s principal residence has 

12 drywall containing elevated levels of sulphur or 

13 strontium, and 

14 ‘‘(B) while such drywall is being removed 

15 and replaced. 

16 ‘‘(4) PRINCIPAL RESIDENCE.—The term ‘prin17 cipal residence’ has the meaning given to such term 

18 by section 121. 

19 ‘‘(d) CERTAIN RULES TO APPLY.—Rules similar to 

20 the rules under paragraphs (4), (5), (6), and (7) of section 

21 25D(e) shall apply for purposes of this section. 

22 ‘‘(e) APPLICATION OF SECTION.—The section shall 

23 apply only to taxable years beginning after December 31, 

24 2008, and before January 1, 2012.’’. 


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1 (b) DEDUCTION ALLOWED WHETHER OR NOT TAX2 PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 

3 of section 62 of such Code is amended by inserting after 

4 paragraph (21) the following new paragraph: 

5 ‘‘(22) DEDUCTION FOR COSTS TO REMOVE AND

6 REPLACE CERTAIN DRYWALL AND FOR TEMPORARY

7 ALTERNATIVE LIVING COSTS.—The deduction al8 lowed by section 224.’’. 

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

10 for part VII of subchapter B of chapter 1 of such Code 

11 is amended by redesignating the item relating to section 

12 224 as relating to section 225 and by inserting after the 

13 item relating to section 223 the following new item: 

‘‘Sec. 224. Deduction for costs to remediate the presence of drywall containing 

elevated levels of sulphur or strontium in the principal residence of the taxpayer and for temporary alternative living costs 

incurred by reason of the presence of such drywall.’’. 

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

15 this section shall apply to taxable years beginning after 

16 December 31, 2008. 

17 SEC. 3. CREDIT FOR MOVING COSTS ASSOCIATED WITH 

18 VACATING TAXPAYER’S PRINCIPAL RESI19 DENCE BY REASON OF DRYWALL CON20 TAINING ELEVATED LEVELS OF SULPHUR OR 

21 STRONTIUM. 

22 (a) IN GENERAL.—Subpart A of part IV of sub23 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 (relating to nonrefundable personal credits) is 

2 amended by inserting after section 25D the following new 

3 section: 

4 ‘‘SEC. 25E. MOVING COSTS ASSOCIATED WITH VACATING 

5 TAXPAYER’S PRINCIPAL RESIDENCE BY REA6 SON OF DRYWALL CONTAINING ELEVATED 

7 LEVELS OF SULPHUR OR STRONTIUM. 

8 ‘‘(a) IN GENERAL.—In the case of an eligible indi9 vidual (as defined in section 224(c)), there shall be allowed 

10 as a credit against the tax imposed by this chapter for 

11 the taxable year an amount equal to the qualified moving 

12 costs paid or incurred by the taxpayer during the taxable 

13 year. 

14 ‘‘(b) MAXIMUM CREDIT.—The aggregate costs taken 

15 into account under subsection (a) with respect to moves 

16 from and to the taxpayer’s principal residence shall not 

17 exceed $1,000. 

18 ‘‘(c) QUALIFIED MOVING COSTS.—For purposes of 

19 this section, the term ‘qualified moving costs’ means costs 

20 incurred— 

21 ‘‘(1) to move from the taxpayer’s principal resi22 dence (within the meaning of section 121) to tem23 porary lodging to be occupied by the taxpayer— 

24 ‘‘(A) while the taxpayer is determining 

25 whether the taxpayer’s principal residence has 


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1 drywall containing elevated levels of sulphur or 

2 strontium, and 

3 ‘‘(B) while such drywall is being removed 

4 and replaced, and 

5 ‘‘(2) to move from such lodging back to such 

6 residence. 

7 ‘‘(d) APPLICATION OF SECTION.—The section shall 

8 apply only to taxable years beginning after December 31, 

9 2008, and before January 1, 2012.’’. 

10 (b) CLERICAL AMENDMENT.—The table of sections 

11 for such subpart A is amended by inserting after the item 

12 relating to section 25D the following new item: 

‘‘Sec. 25E. Moving costs associated with vacating taxpayer’s principal residence 

by reason of drywall containing elevated levels of sulphur or 

strontium.’’. 

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

14 this section shall apply to taxable years beginning after 

15 December 31, 2008. 

Æ 


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