I 
111TH CONGRESS 
2D SESSION 
H. R. 5273 
To amend the Internal Revenue Code of 1986 to extend certain tax benefits 
relating to certain disasters. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 11, 2010 
Mr. LANGEVIN (for himself and Mr. KENNEDY) 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 tax benefits relating to certain disasters. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘National Disaster Tax 
Extenders Act’’. 
SEC. 2. CASUALTY LOSS DEDUCTION FOR DISASTER LOSS 
ALLOWED 
WHETHER 
OR 
NOT 
TAXPAYER 
ITEMIZES OTHER DEDUCTIONS. 
(a) IN GENERAL.—Subsection (a) of section 62 of 
such Code (defining adjusted gross income) is amended 
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by inserting after paragraph (21) the following new para-
graph: 
‘‘(22) DISASTER
LOSSES.—The deduction al-
lowed by section 165 for any loss attributable to a 
disaster occurring— 
‘‘(A) in an area subsequently determined 
by the President to warrant assistance by the 
Federal Government under the Robert T. Staf-
ford Disaster Relief and Emergency Assistance 
Act, and 
‘‘(B) before January 1, 2011.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to losses sustained after December 
31, 2009, by individuals residing in areas warranting as-
sistance as determined by the President after such date. 
SEC. 3. DEDUCTIBILITY OF PERSONAL CASUALTY LOSSES 
ATTRIBUTABLE TO FEDERALLY DECLARED 
DISASTERS. 
(a) 
IN
GENERAL.—Subclause 
(I) 
of 
section 
165(h)(3)(B)(i) is amended by striking ‘‘January 1, 
2010’’ and inserting ‘‘January 1, 2011’’. 
(b) EFFECTIVE DATE.—Except as otherwise provided 
in this subsection, the amendments made by this section 
shall apply to losses attributable to disasters occurring 
after December 31, 2009. 
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SEC. 4. EXPENSING OF CERTAIN QUALIFIED DISASTER EX-
PENSES. 
(a) IN GENERAL.—Subparagraph (A) of section 
198A(b)(2) is amended by striking ‘‘January 1, 2010’’ 
and inserting ‘‘January 1, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to expenditures on account of dis-
asters occurring after December 31, 2009. 
SEC. 
5. 
FIVE-YEAR 
CARRYBACK 
OF 
NET 
OPERATING 
LOSSES ATTRIBUTABLE TO FEDERALLY DE-
CLARED DISASTERS. 
(a) 
IN
GENERAL.—Subclause 
(I) 
of 
section 
172(j)(1)(A)(i) is amended by striking ‘‘January 1, 2010’’ 
and inserting ‘‘January 1, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to losses attributable to disasters 
occurring after December 31, 2009. 
SEC. 6. EXPENSING AND SPECIAL DEPRECIATION ALLOW-
ANCE FOR QUALIFIED DISASTER ASSISTANCE 
PROPERTY. 
(a) 
IN
GENERAL.—Subclause 
(I) 
of 
section 
168(n)(2)(A)(ii) is amended by striking ‘‘January 1, 
2010’’ and inserting ‘‘January 1, 2011’’. 
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