I 
114TH CONGRESS 
1ST SESSION H. R. 3110 
To amend the Internal Revenue Code of 1986 to provide tax relief for 
major disasters declared in any of calendar years 2012 through 2015, 
to make certain tax relief provisions permanent, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 16, 2015 
Mr. REED (for himself, Mr. PASCRELL, Mr. HARPER, Mr. RANGEL, Mr. KING 
of New York, Mr. THOMPSON of California, Ms. DELBENE, Mr. GIBSON, 
Mr. COLE, Mr. RODNEY DAVIS of Illinois, Mr. DENT, Mr. KELLY of 
Pennsylvania, Mr. MEEHAN, Mr. SMITH of New Jersey, and Mr. 
FITZPATRICK) introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
tax relief for major disasters declared in any of calendar 
years 2012 through 2015, to make certain tax relief 
provisions permanent, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘National Disaster Tax Relief Act of 2015’’. 
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(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
TITLE I—TAX RELIEF RELATING TO DISASTERS IN 2012, 2013, 
2014, AND 2015 
Sec. 101. Expensing of qualified disaster expenses. 
Sec. 102. Increased limitation on charitable contributions for disaster relief. 
Sec. 103. Losses attributable to disasters in 2012, 2013, 2014, and 2015. 
Sec. 104. Net operating losses attributable to disasters in 2012, 2013, 2014, 
and 2015. 
Sec. 105. Waiver of certain mortgage revenue bond requirements following 
2012, 2013, 2014, and 2015 disasters. 
Sec. 106. Increased expensing and bonus depreciation for qualified disaster as-
sistance property following 2012, 2013, 2014, and 2015 disas-
ters. 
Sec. 107. Increase in new markets tax credit for investments in community de-
velopment entities serving 2012, 2013, 2014, and 2015 dis-
aster areas. 
Sec. 108. Special rules for use of retirement funds in connection with federally 
declared disasters in 2012, 2013, 2014, and 2015. 
Sec. 109. Additional exemption for housing qualified disaster displaced individ-
uals. 
Sec. 110. Exclusions of certain cancellations of indebtedness by reason of 2012, 
2013, 2014, and 2015 disasters. 
Sec. 111. Special rule for determining earned income of individuals affected by 
federally declared disasters. 
Sec. 112. Increase in rehabilitation credit for buildings in 2012, 2013, 2014, 
and 2015 disaster areas. 
Sec. 113. Advanced refundings of certain tax-exempt bonds. 
Sec. 114. Qualified disaster area recovery bonds. 
Sec. 115. Additional low-income housing credit allocations. 
Sec. 116. Facilitation of transfer of water leasing and water by mutual ditch 
or irrigation companies in disaster areas. 
TITLE II—OTHER DISASTER TAX RELIEF PROVISIONS 
Sec. 201. Exclusion for disaster mitigation payments received from State and 
local governments. 
Sec. 202. Natural disaster funds. 
TITLE III—PERMANENT DISASTER TAX RELIEF PROVISIONS 
Sec. 301. Increase property replacement period to 5 years. 
Sec. 302. Wage credit for specified disaster-damaged businesses. 
Sec. 303. Disaster-related medical expenses. 
Sec. 304. Expensing of qualified disaster expenses. 
Sec. 305. Losses attributable to disasters. 
Sec. 306. Net operating losses attributable to disasters. 
Sec. 307. Special rules for use of retirement funds in connection with federally 
declared disasters. 
Sec. 308. Additional exemption for housing qualified disaster displaced individ-
uals. 
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