would (without regard to clause (i)) be a 
qualified disaster distribution, a plan shall 
not be treated as violating any requirement 
of this title merely because the plan treats 
such distribution as a qualified disaster 
distribution, unless the aggregate amount 
of such distributions from all plans main-
tained by the employer (and any member 
of any controlled group which includes the 
employer) 
to 
such 
individual 
exceeds 
$100,000. 
‘‘(iii) CONTROLLED GROUP.—For pur-
poses of clause (ii), the term ‘controlled 
group’ means any group treated as a single 
employer under subsection (b), (c), (m), or 
(o) of section 414. 
‘‘(iv) SPECIAL RULE FOR INDIVIDUALS 
AFFECTED
BY
MORE
THAN
ONE
DIS-
ASTER.—The limitation of clause (i) shall 
be applied separately with respect to dis-
tributions made with respect to each quali-
fied disaster. 
‘‘(C) AMOUNT DISTRIBUTED MAY BE RE-
PAID.— 
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‘‘(i) IN
GENERAL.—Any individual 
who receives a qualified disaster distribu-
tion may, at any time during the 3-year 
period beginning on the day after the date 
on which such distribution was received, 
make one or more contributions in an ag-
gregate amount not to exceed the amount 
of such distribution to an eligible retire-
ment plan of which such individual is a 
beneficiary and to which a rollover con-
tribution of such distribution could be 
made under section 402(c), 403(a)(4), 
403(b)(8), 408(d)(3), or 457(e)(16), as the 
case may be. 
‘‘(ii) TREATMENT OF REPAYMENTS OF 
DISTRIBUTIONS
FROM
ELIGIBLE
RETIRE-
MENT
PLANS
OTHER
THAN
IRAS.—If a 
contribution is made pursuant to clause (i) 
with respect to a qualified disaster dis-
tribution from an eligible retirement plan 
other than an individual retirement plan, 
then the taxpayer shall, to the extent of 
the amount of the contribution, be treated 
as having received the qualified disaster 
distribution in an eligible rollover distribu-
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tion (as defined in section 402(c)(4) of 
such Code) and as having transferred the 
amount to the eligible retirement plan in a 
direct trustee to trustee transfer within 60 
days of the distribution. 
‘‘(iii) TREATMENT
OF
REPAYMENTS 
OF DISTRIBUTIONS FROM IRAS.—If a con-
tribution is made pursuant to clause (i) 
with respect to a qualified disaster dis-
tribution from an individual retirement 
plan, then, to the extent of the amount of 
the contribution, the qualified disaster dis-
tribution shall be treated as a distribution 
described in section 408(d)(3) and as hav-
ing been transferred to the eligible retire-
ment plan in a direct trustee to trustee 
transfer within 60 days of the distribution. 
‘‘(D) INCOME INCLUSION SPREAD OVER 3- 
YEAR PERIOD.— 
‘‘(i) IN GENERAL.—In the case of any 
qualified disaster distribution, unless the 
taxpayer elects not to have this paragraph 
apply for any taxable year, any amount re-
quired to be included in gross income for 
such taxable year shall be so included rat-
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ably over the 3-taxable-year period begin-
ning with such taxable year. 
‘‘(ii) SPECIAL RULE.—For purposes of 
clause (i), rules similar to the rules of sec-
tion 408A(d)(3)(E) shall apply. 
‘‘(E) SPECIAL RULES.— 
‘‘(i) EXEMPTION
OF
DISTRIBUTIONS 
FROM
TRUSTEE
TO
TRUSTEE
TRANSFER 
AND WITHHOLDING RULES.—For purposes 
of sections 401(a)(31), 402(f), and 3405, 
qualified disaster distributions shall not be 
treated as eligible rollover distributions. 
‘‘(ii) QUALIFIED DISASTER DISTRIBU-
TIONS TREATED AS MEETING PLAN DIS-
TRIBUTION
REQUIREMENTS.—A qualified 
disaster distribution shall be treated as 
meeting the requirements of sections 
401(k)(2)(B)(I), 
403(b)(7)(A)(ii), 
403(b)(11), and 457(d)(1)(A). 
‘‘(F) DISASTER DEFINITIONS.—Any term 
which is used in this paragraph and is also de-
fined in section 2 of the Tax Relief and Expe-
dited Assistance for Disasters Act of 2019 shall 
have the meaning given such term in such sec-
tion.’’. 
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(b) RECONTRIBUTIONS
OF
WITHDRAWALS
FOR 
HOME PURCHASES.— 
(1) RECONTRIBUTIONS.— 
(A) IN GENERAL.—Any individual who re-
ceived a qualified distribution may, during the 
applicable period, make one or more contribu-
tions in an aggregate amount not to exceed the 
amount of such qualified distribution to an eli-
gible retirement plan (as defined in section 
402(c)(8)(B) of the Internal Revenue Code of 
1986) of which such individual is a beneficiary 
and to which a rollover contribution of such dis-
tribution could be made under section 402(c), 
403(a)(4), 403(b)(8), or 408(d)(3), of such 
Code, as the case may be. 
(B) TREATMENT OF REPAYMENTS.—Rules 
similar to the rules of subparagraphs (B) and 
(C) of subsection (a)(3) shall apply for purposes 
of this subsection. 
(2) QUALIFIED DISTRIBUTION.—For purposes 
of this subsection, the term ‘‘qualified distribution’’ 
means any distribution— 
(A) 
described 
in 
section 
401(k)(2)(B)(i)(IV), 403(b)(7)(A)(ii) (but only 
to the extent such distribution relates to finan-
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lotter on DSKBCFDHB2PROD with BILLS
cial hardship), 403(b)(11)(B), or 72(t)(2)(F), 
of the Internal Revenue Code of 1986, 
(B) which was to be used to purchase or 
construct a principal residence in a qualified 
disaster area, but which was not so used on ac-
count of the qualified disaster with respect to 
such area, and 
(C) which was received on or after the date 
that is 270 days before the first day of incident 
period of the disaster, and before the date 
which is 30 days after the last day of the inci-
dent period of such qualified disaster. 
(3) APPLICABLE PERIOD.—For purposes of this 
subsection, the term ‘‘applicable period’’ means, with 
respect to any qualified distribution, the period be-
ginning on the first day of the incident period of the 
disaster and ending on the date that is 180 days 
after the last day of such incident period. 
(c) LOANS FROM QUALIFIED PLANS.— 
(1) IN GENERAL.—Section 72(p) of the Internal 
Revenue Code of 1986 is amended by adding at the 
end the following new paragraph: 
‘‘(6) INCREASE IN LIMIT ON LOANS NOT TREAT-
ED AS DISTRIBUTIONS.— 
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‘‘(A) IN
GENERAL.—In the case of any 
loan from a qualified employer plan to a quali-
fied individual made during the period begin-
ning on the first date of the incident period and 
ending on December 31 of the year after the 
year in which such first date of the incident pe-
riod occurs— 
‘‘(i) clause (i) of paragraph (2)(A) 
shall be applied by substituting ‘$100,000’ 
for ‘$50,000’, and 
‘‘(ii) clause (ii) of such paragraph 
shall be applied by substituting ‘the 
present value of the nonforfeitable accrued 
benefit of the employee under the plan’ for 
‘one-half of the present value of the non-
forfeitable accrued benefit of the employee 
under the plan’. 
‘‘(B) DELAY OF REPAYMENT.—In the case 
of a qualified individual (with respect to any 
qualified disaster) with an outstanding loan 
during or after the incident period (of such 
qualified disaster) from a qualified employer 
plan— 
‘‘(i) if the due date pursuant to sub-
paragraph (B) or (C) of paragraph (2) for 
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any repayment with respect to such loan 
occurs during the period beginning on the 
incident beginning date of such qualified 
disaster and ending on December 31 of the 
year after the year in which the incident 
period with respect to the disaster begins, 
such due date shall be delayed for 1 year, 
‘‘(ii) any subsequent repayments with 
respect to any such loan shall be appro-
priately adjusted to reflect the delay in the 
due date under clause (i) and any interest 
accruing during such delay, and 
‘‘(iii) in determining the 5-year period 
and the term of a loan under subpara-
graph (B) or (C) of paragraph (2), the pe-
riod described in clause (i) of this subpara-
graph shall be disregarded. 
‘‘(C) QUALIFIED
INDIVIDUAL.—For pur-
poses of this paragraph, the term ‘qualified in-
dividual’ means any individual— 
‘‘(i) whose principal place of abode at 
any time during the incident period of any 
qualified disaster is located in the qualified 
disaster area with respect to such qualified 
disaster, and 
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‘‘(ii) who has sustained an economic 
loss by reason of such qualified disaster. 
‘‘(D) DISASTER DEFINITIONS.—Any term 
which used in this paragraph and is also de-
fined in section 2 of the Tax Relief and Expe-
dited Assistance for Disasters Act of 2019 shall 
have the meaning given such term in such sec-
tion.’’. 
(d) PROVISIONS
RELATING
TO
PLAN
AMEND-
MENTS.— 
(1) IN GENERAL.—If this subsection applies to 
any amendment to any plan or annuity contract, 
such plan or contract shall be treated as being oper-
ated in accordance with the terms of the plan during 
the period described in paragraph (2)(B)(i). 
(2) AMENDMENTS TO WHICH SUBSECTION AP-
PLIES.— 
(A) IN
GENERAL.—This subsection shall 
apply to any amendment to any plan or annuity 
contract which is made— 
(i) pursuant to any provision of this 
section (and any amendment made there-
by), or pursuant to any regulation issued 
by the Secretary or the Secretary of Labor 
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under any such provision or amendment, 
and 
(ii) on or before the last day of the 
first plan year beginning on or after Janu-
ary 1, 2020, or such later date as the Sec-
retary may prescribe. 
In the case of a governmental plan (as defined 
in section 414(d) of the Internal Revenue Code 
of 1986), clause (ii) shall be applied by sub-
stituting the date which is 2 years after the 
date otherwise applied under clause (ii). 
(B) CONDITIONS.—This subsection shall 
not apply to any amendment unless— 
(i) during the period— 
(I) beginning on the date that 
this section or the regulation de-
scribed in subparagraph (A)(i) takes 
effect (or in the case of a plan or con-
tract amendment not required by this 
section or such regulation, the effec-
tive date specified by the plan), and 
(II) ending on the date described 
in subparagraph (A)(ii) (or, if earlier, 
the date the plan or contract amend-
ment is adopted), 
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the plan or contract is operated as if such plan 
or contract amendment were in effect, and 
(ii) such plan or contract amendment 
applies retroactively for such period. 
SEC. 4. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS 
AFFECTED BY QUALIFIED DISASTERS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45T. EMPLOYEE RETENTION CREDIT FOR EMPLOY-
ERS AFFECTED BY QUALIFIED DISASTERS. 
‘‘(a) IN GENERAL.—For purposes of section 38, in 
the case of an eligible employer, the qualified disaster em-
ployee retention credit for any taxable year is an amount 
equal to 40 percent of the qualified wages with respect 
to each eligible employee of such employer for such taxable 
year. For purposes of the preceding sentence, the amount 
of qualified wages which may be taken into account with 
respect to any individual shall not exceed $6,000. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE EMPLOYER.—The term ‘eligible 
employer’ means any employer— 
‘‘(A) which conducted an active trade or 
business in a qualified disaster zone at any time 
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during the incident period of the qualified dis-
aster with respect to such qualified disaster 
zone, and 
‘‘(B) with respect to whom the trade or 
business described in subparagraph (A) is inop-
erable at any time after the incident beginning 
date of such qualified disaster, and before Jan-
uary 1 of the year after the year of such inci-
dent beginning date, as a result of damage sus-
tained by reason of such qualified disaster. 
‘‘(2) ELIGIBLE EMPLOYEE.—The term ‘eligible 
employee’ means with respect to an eligible employer 
an employee whose principal place of employment at 
any time during the incident period of the qualified 
disaster referred to in paragraph (1) with such eligi-
ble employer was in the qualified disaster zone re-
ferred to in such paragraph. 
‘‘(3) QUALIFIED WAGES.—The term ‘qualified 
wages’ means wages (as defined in section 51(c)(1), 
but without regard to section 3306(b)(2)(B)) paid or 
incurred by an eligible employer with respect to an 
eligible employee at any time during the period de-
scribed in paragraph (1)(B), and which occurs dur-
ing the period— 
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‘‘(A) beginning on the date on which the 
trade or business described in paragraph (1) 
first became inoperable at the principal place of 
employment of the employee immediately before 
the qualified disaster referred to in such para-
graph, and 
‘‘(B) ending on the date on which such 
trade or business has resumed significant oper-
ations at such principal place of employment. 
Such term shall include wages paid without regard 
to whether the employee performs no services, per-
forms services at a different place of employment 
than such principal place of employment, or per-
forms services at such principal place of employment 
before significant operations have resumed. 
‘‘(4) DISASTER DEFINITIONS.—Any term which 
is used in this section and is also defined in section 
2 of the Tax Relief and Expedited Assistance for 
Disasters Act of 2019 shall have the meaning given 
such term in such section 2. 
‘‘(c) CERTAIN RULES TO APPLY.—For purposes of 
this subsection, rules similar to the rules of sections 
51(i)(1), 52, and 280C(a) shall apply. 
‘‘(d) EMPLOYEE NOT TAKEN INTO ACCOUNT MORE 
THAN ONCE.—An employee shall not be treated as an eli-
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gible employee for purposes of this subsection for any pe-
riod with respect to any employer if such employer is al-
lowed a credit under section 51 with respect to such em-
ployee for such period.’’. 
(b) GENERAL BUSINESS CREDIT.—Section 38(b) of 
such Code is amended by striking ‘‘plus’’ at the end of 
paragraph (31), by striking the period at the end of para-
graph (32) and inserting ‘‘, plus’’, and by adding at the 
end the following new paragraph: 
‘‘(33) the qualified disaster employee retention 
credit determined under section 45T(a).’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45T. Employee retention credit for employers affected by qualified disas-
ters.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disasters occurring after Decem-
ber 31, 2017. 
SEC. 5. OTHER DISASTER-RELATED TAX RELIEF PROVI-
SIONS. 
(a) TEMPORARY SUSPENSION OF LIMITATIONS ON 
CHARITABLE CONTRIBUTIONS.—Section 170 of the Inter-
nal Revenue Code of 1986 is amended by redesignating 
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subsection (p) as subsection (q) and by inserting after sub-
section (o) the following new subsection: 
‘‘(p) TEMPORARY SUSPENSION OF LIMITATIONS ON 
CHARITABLE CONTRIBUTIONS.— 
‘‘(1) IN GENERAL.—Except as otherwise pro-
vided in paragraph (2), subsection (b) shall not 
apply to qualified contributions and such contribu-
tions shall not be taken into account for purposes of 
applying subsections (b) and (d) to other contribu-
tions. 
‘‘(2) 
TREATMENT
OF
EXCESS
CONTRIBU-
TIONS.— 
‘‘(A) INDIVIDUALS.—In the case of an in-
dividual— 
‘‘(i) LIMITATION.—Any qualified con-
tribution shall be allowed only to the ex-
tent that the aggregate of such contribu-
tions does not exceed the excess of the tax-
payer’s contribution base over the amount 
of all other charitable contributions allowed 
under subsection (b)(1). 
‘‘(ii) CARRYOVER.—If the aggregate 
amount of qualified contributions made in 
the contribution year (within the meaning 
of subsection (d)(1)) exceeds the limitation 
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of clause (i), such excess shall be added to 
the excess described in the portion of sub-
paragraph (A) of such subsection which 
precedes clause (i) thereof for purposes of 
applying such subsection. 
‘‘(B) CORPORATIONS.—In the case of a 
corporation— 
‘‘(i) LIMITATION.—Any qualified con-
tribution shall be allowed only to the ex-
tent that the aggregate of such contribu-
tions does not exceed the excess of the tax-
payer’s taxable income over the amount of 
all other charitable contributions allowed 
under such paragraph. 
‘‘(ii) CARRYOVER.—Rules similar to 
the rules of subparagraph (A)(ii) shall 
apply for purposes of this subparagraph. 
‘‘(3) QUALIFIED CONTRIBUTIONS.— 
‘‘(A) IN GENERAL.—For purposes of this 
subsection, the term ‘qualified contribution’ 
means any charitable contribution if— 
‘‘(i) such contribution— 
‘‘(I) is made for relief efforts in 
one or more qualified disaster areas, 
and 
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‘‘(II) is paid during the period 
beginning on the first day of the inci-
dent period for any such disaster, and 
ending on December 31 of the year in 
which such incident period begins, in 
cash to an organization described in 
subsection (b)(1)(A), 
‘‘(ii) the taxpayer obtains from such 
organization contemporaneous written ac-
knowledgment that such contribution was 
used (or is to be used) for relief efforts de-
scribed in clause (i)(I), and 
‘‘(iii) the taxpayer has elected the ap-
plication of this subsection with respect to 
such contribution. 
‘‘(B) EXCEPTION.—Such term shall not in-
clude a contribution by a donor if the contribu-
tion is— 
‘‘(i) to an organization described in 
section 509(a)(3), or 
‘‘(ii) for the establishment of a new, 
or maintenance of an existing, donor ad-
vised 
fund 
(as 
defined 
in 
section 
4966(d)(2)). 
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‘‘(C) APPLICATION OF ELECTION TO PART-
NERSHIPS AND S CORPORATIONS.—In the case 
of a partnership or S corporation, the election 
under subparagraph (A)(iii) shall be made sepa-
rately by each partner or shareholder. 
‘‘(4) DISASTER DEFINITIONS.—Any term which 
used in this subsection and is also defined in section 
2 of the Tax Relief and Expedited Assistance for 
Disasters Act of 2019 shall have the meaning given 
such term in such section.’’. 
(b) SPECIAL RULES FOR QUALIFIED DISASTER-RE-
LATED PERSONAL CASUALTY LOSSES.—Section 165(h) of 
such Code is amended by redesignating paragraphs (3), 
(4), and (5) as paragraphs (4), (5), and (6), respectively, 
and by inserting after paragraph (2) the following new 
paragraph: 
‘‘(3) SPECIAL
RULES
FOR
QUALIFIED
DIS-
ASTER-RELATED PERSONAL CASUALTY LOSSES.— 
‘‘(A) IN GENERAL.—If an individual has a 
net disaster loss for any taxable year— 
‘‘(i) the amount determined under 
section 165(h)(2)(A)(ii) of the Internal 
Revenue Code of 1986 shall be equal to 
the sum of— 
‘‘(I) such net disaster loss, and 
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‘‘(II) so much of the excess re-
ferred to in the matter preceding 
clause (i) of section 165(h)(2)(A) of 
such Code (reduced by the amount in 
clause (i) of this subparagraph) as ex-
ceeds 10 percent of the adjusted gross 
income of the individual, 
‘‘(ii) paragraph (1) shall be applied by 
substituting ‘$500’ for ‘$500 ($100 for 
taxable years beginning after December 
31, 2009)’, 
‘‘(iii) the standard deduction deter-
mined under section 63(c) shall be in-
creased by the net disaster loss, and 
‘‘(iv) section 56(b)(1)(E) shall not 
apply to so much of the standard deduc-
tion as is attributable to the increase 
under subparagraph (C) of this paragraph. 
‘‘(B) NET DISASTER LOSS.—For purposes 
of this paragraph, the term ‘net disaster loss’ 
means the excess of qualified disaster-related 
personal casualty losses over personal casualty 
gains. 
‘‘(C) QUALIFIED DISASTER-RELATED PER-
SONAL
CASUALTY
LOSSES.—For purposes of 
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this paragraph, the term ‘qualified disaster-re-
lated personal casualty losses’ means losses de-
scribed in subsection (c)(3) which arise in a 
qualified disaster area on or after the incident 
beginning date of the qualified disaster to which 
such area relates, and which are attributable to 
such qualified disaster. Any term which used in 
this subparagraph and is also defined in section 
2 of the Tax Relief and Expedited Assistance 
for Disasters Act of 2019 shall have the mean-
ing given such term in such section.’’. 
(c) SPECIAL RULE FOR DETERMINING EARNED IN-
COME.—Section 32 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new sub-
section: 
‘‘(n) SPECIAL RULE FOR DETERMINING EARNED IN-
COME.— 
‘‘(1) IN GENERAL.—In the case of a qualified 
individual, if the earned income of the taxpayer for 
the applicable taxable year is less than the earned 
income of the taxpayer for the preceding taxable 
year, the credits allowed under this section and sec-
tion 24(d) may, at the election of the taxpayer, be 
determined by substituting— 
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‘‘(A) such earned income for the preceding 
taxable year, for 
‘‘(B) such earned income for the applicable 
taxable year. 
‘‘(2) QUALIFIED INDIVIDUAL.—For purposes of 
this subsection, the term ‘qualified individual’ means 
any individual whose principal place of abode at any 
time during the incident period of any qualified dis-
aster was located— 
‘‘(A) in the qualified disaster zone with re-
spect to such qualified disaster, or 
‘‘(B) in the qualified disaster area with re-
spect to such qualified disaster (but outside the 
qualified disaster zone with respect to such 
qualified disaster) and such individual was dis-
placed from such principal place of abode by 
reason of such qualified disaster. 
‘‘(3) APPLICABLE TAXABLE YEAR.—The term 
‘applicable taxable year’ means, with respect to any 
qualified individual, any taxable year which includes 
any day during the incident period of the qualified 
disaster to which the qualified disaster area referred 
to in paragraph (2) relates. 
‘‘(4) DEFINITION AND SPECIAL RULES.— 
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‘‘(A) DISASTER DEFINITIONS.—Any term 
which is used in this subsection and is also de-
fined in section 2 of the Tax Relief and Expe-
dited Assistance for Disasters Act of 2019 shall 
have the meaning given such term in such sec-
tion. 
‘‘(B) APPLICATION TO JOINT RETURNS.— 
For purposes of paragraph (1), in the case of 
a joint return for an applicable taxable year— 
‘‘(i) such paragraph shall apply if ei-
ther spouse is a qualified individual, and 
‘‘(ii) the earned income of the tax-
payer for the preceding taxable year shall 
be the sum of the earned income of each 
spouse for such preceding taxable year. 
‘‘(C) UNIFORM
APPLICATION
OF
ELEC-
TION.—Any election made under paragraph (1) 
shall apply with respect to both this section and 
section 24(d). 
‘‘(D) 
ERRORS
TREATED
AS
MATHE-
MATICAL
ERROR.—For purposes of section 
6213, an incorrect use on a return of earned in-
come pursuant to paragraph (1) shall be treat-
ed as a mathematical or clerical error. 
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‘‘(E) NO EFFECT ON DETERMINATION OF 
GROSS INCOME, ETC.—Except as otherwise pro-
vided in this subsection, this title shall be ap-
plied without regard to any substitution under 
paragraph (1).’’. 
(d) CHILD TAX CREDIT.—Section 24(d) of such Code 
is amended by inserting after paragraph (2) the following 
new paragraph: 
‘‘(3) 
SPECIAL
RULE
FOR
DETERMINING 
EARNED INCOME OF TAXPAYERS AFFECTED BY FED-
ERALLY
DECLARED
DISASTERS.—For election by 
qualified individuals with respect to certain federally 
declared disasters to substitute earned income from 
the preceding taxable year, see section 32(n).’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
SEC. 6. TREATMENT OF CERTAIN POSSESSIONS. 
(a) PAYMENTS TO GUAM AND THE COMMONWEALTH 
OF THE NORTHERN MARIANA ISLANDS.—The Secretary 
of the Treasury shall pay to Guam and the Commonwealth 
of the Northern Mariana Islands amounts equal to the loss 
to that possession by reason of the application of the pro-
visions of this Act. Such amounts shall be determined by 
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the Secretary of the Treasury based on information pro-
vided by the government of the respective possession. 
(b) PAYMENTS TO AMERICAN SAMOA.— 
(1) IN GENERAL.—The Secretary of the Treas-
ury shall pay to American Samoa amounts estimated 
by the Secretary of the Treasury as being equal to 
the aggregate benefits that would have been pro-
vided to residents of American Samoa by reason of 
the provisions of this Act if a mirror code tax system 
had been in effect in American Samoa. The pre-
ceding sentence shall not apply unless American 
Samoa has a plan, which has been approved by the 
Secretary of the Treasury, under which American 
Samoa will promptly distribute such payments to its 
residents. 
(2) MIRROR CODE TAX SYSTEM.—For purposes 
of this subsection, the term ‘‘mirror code tax sys-
tem’’ means, with respect to any possession of the 
United States, the income tax system of such posses-
sion if the income tax liability of the residents of 
such possession under such system is determined by 
reference to the income tax laws of the United 
States as if such possession were the United States. 
(c) TREATMENT OF PAYMENTS.—For purposes of 
section 1324 of title 31, United States Code, the payments 
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under this section shall be treated in the same manner 
as a refund due from a credit provision referred to in sub-
section (b)(2) of such section. 
SEC. 7. AUTOMATIC EXTENSION OF FILING DEADLINES IN 
CASE OF CERTAIN TAXPAYERS AFFECTED BY 
FEDERALLY DECLARED DISASTERS. 
(a) IN GENERAL.—Section 7508A of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subsection: 
‘‘(d) MANDATORY 60-DAY EXTENSION.— 
‘‘(1) IN GENERAL.—In the case of any qualified 
taxpayer, the period— 
‘‘(A) beginning on the earliest incident 
date specified in the declaration to which the 
disaster area referred to in paragraph (2) re-
lates, and 
‘‘(B) ending on the date which is 60 days 
after the latest incident date so specified, 
shall be disregarded in the same manner as a period 
specified under subsection (a). 
‘‘(2) QUALIFIED TAXPAYER.—For purposes of 
this subsection, the term ‘qualified taxpayer’ 
means— 
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‘‘(A) any individual whose principal resi-
dence (for purposes of section 1033(h)(4)) is lo-
cated in a disaster area, 
‘‘(B) any taxpayer if the taxpayer’s prin-
cipal place of business (other than the business 
of performing services as an employee) is lo-
cated in a disaster area, 
‘‘(C) any individual who is a relief worker 
affiliated with a recognized government or phil-
anthropic organization and who is assisting in 
a disaster area, 
‘‘(D) any taxpayer whose records necessary 
to meet a deadline for an act described in sec-
tion 7508(a)(1) are maintained in a disaster 
area, 
‘‘(E) any individual visiting a disaster area 
who was killed or injured as a result of the dis-
aster, and 
‘‘(F) solely with respect to a joint return, 
any spouse of an individual described in any 
preceding subparagraph of this paragraph. 
‘‘(3) DISASTER
AREA.—For purposes of this 
subsection, the term ‘disaster area’ has the meaning 
given such term under subparagraph (B) of section 
165(i)(5) with respect to a Federally declared dis-
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aster (as defined in subparagraph (A) of such sec-
tion). 
‘‘(4) APPLICATION TO RULES REGARDING PEN-
SIONS.—In the case of any person described in sub-
section (b), a rule similar to the rule of paragraph 
(1) shall apply for purposes of subsection (b) with 
respect to— 
‘‘(A) making contributions to a qualified 
retirement plan (within the meaning of section 
4974(c)) under section 219(f)(3), 404(a)(6), 
404(h)(1)(B), or 404(m)(2), 
‘‘(B) making distributions under section 
408(d)(4), 
‘‘(C) recharacterizing contributions under 
section 408A(d)(6), and 
‘‘(D) making a rollover under section 
402(c), 403(a)(4), 403(b)(8), or 408(d)(3). 
‘‘(5) COORDINATION WITH PERIODS SPECIFIED 
BY THE SECRETARY.—Any period described in para-
graph (1) with respect to any person (including by 
reason of the application of paragraph (4)) shall be 
in addition to (or concurrent with, as the case may 
be) any period specified under subsection (a) or (b) 
with respect to such person.’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to federally declared disasters de-
clared after the date of the enactment of this Act. 
Æ 
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