II 
115TH CONGRESS 
1ST SESSION H. R. 3823 
IN THE SENATE OF THE UNITED STATES 
SEPTEMBER 28, 2017 
Received 
AN ACT 
To amend title 49, United States Code, to extend authoriza-
tions for the airport improvement program, to amend 
the Internal Revenue Code of 1986 to extend the funding 
and expenditure authority of the Airport and Airway 
Trust Fund, to provide disaster tax relief, and for other 
purposes. 
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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 
‘‘Disaster Tax Relief and Airport and Airway Extension 
Act of 2017’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
TITLE I—FEDERAL AVIATION PROGRAMS 
Sec. 101. Extension of airport improvement program. 
Sec. 102. Extension of expiring authorities. 
Sec. 103. Federal Aviation Administration operations. 
Sec. 104. Small community air service. 
Sec. 105. Air navigation facilities and equipment. 
Sec. 106. Research, engineering, and development. 
Sec. 107. Funding for aviation programs. 
TITLE II—AVIATION REVENUE PROVISIONS 
Sec. 201. Expenditure authority from Airport and Airway Trust Fund. 
Sec. 202. Extension of taxes funding Airport and Airway Trust Fund. 
TITLE III—EXPIRING HEALTH PROVISIONS 
Sec. 301. Extension of certain public health programs. 
Sec. 302. Extension of Medicare Patient IVIG Access Demonstration Project. 
Sec. 303. Funds from the Medicare Improvement Fund. 
TITLE IV—DEVELOPMENT OF PRIVATE FLOOD INSURANCE 
MARKET 
Sec. 401. Private flood insurance. 
TITLE V—TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND 
MARIA 
Sec. 501. Definitions. 
Sec. 502. Special disaster-related rules for use of retirement funds. 
Sec. 503. Disaster-related employment relief. 
Sec. 504. Additional disaster-related tax relief provisions. 
Sec. 505. Budgetary effects. 
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TITLE I—FEDERAL AVIATION 
PROGRAMS 
SEC. 101. EXTENSION OF AIRPORT IMPROVEMENT PRO-
GRAM. 
(a) AUTHORIZATION OF APPROPRIATIONS.— 
(1) IN GENERAL.—Section 48103(a) of title 49, 
United States Code, is amended by striking the pe-
riod at the end and inserting ‘‘and $1,670,410,959 
for the period beginning on October 1, 2017, and 
ending on March 31, 2018.’’. 
(2) OBLIGATION OF AMOUNTS.—Subject to lim-
itations specified in advance in appropriations Acts, 
sums made available pursuant to the amendment 
made by paragraph (1) may be obligated at any time 
through September 30, 2018, and shall remain avail-
able until expended. 
(3) PROGRAM
IMPLEMENTATION.—For pur-
poses of calculating funding apportionments and 
meeting other requirements under sections 47114, 
47115, 47116, and 47117 of title 49, United States 
Code, for the period beginning on October 1, 2017, 
and ending on March 31, 2018, the Administrator of 
the Federal Aviation Administration shall— 
(A) first calculate such funding apportion-
ments on an annualized basis as if the total 
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amount available under section 48103 of such 
title for fiscal year 2018 were $3,350,000,000; 
and 
(B) then reduce by 50 percent— 
(i) all funding apportionments cal-
culated under subparagraph (A); and 
(ii) amounts available pursuant to sec-
tions 47117(b) and 47117(f)(2) of such 
title. 
(b) PROJECT GRANT AUTHORITY.—Section 47104(c) 
of title 49, United States Code, is amended in the matter 
preceding paragraph (1) by striking ‘‘September 30, 
2017,’’ and inserting ‘‘March 31, 2018,’’. 
SEC. 102. EXTENSION OF EXPIRING AUTHORITIES. 
(a) Section 47107(r)(3) of title 49, United States 
Code, is amended by striking ‘‘October 1, 2017’’ and in-
serting ‘‘April 1, 2018’’. 
(b) Section 47114(c)(1)(F) of title 49, United States 
Code, is amended— 
(1) in the subparagraph heading by striking 
‘‘FOR FISCAL YEAR 2017’’; and 
(2) in the matter preceding clause (i) by strik-
ing ‘‘for fiscal year 2017 an amount’’ and inserting 
‘‘for each of fiscal years 2017 and 2018 an 
amount’’. 
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(c) Section 47115(j) of title 49, United States Code, 
is amended by inserting ‘‘and for the period beginning on 
October 1, 2017, and ending on March 31, 2018’’ after 
‘‘fiscal years 2012 through 2017’’. 
(d) Section 47124(b)(3)(E) of title 49, United States 
Code, is amended by inserting ‘‘and not more than 
$5,160,822 for the period beginning on October 1, 2017, 
and ending on March 31, 2018,’’ after ‘‘fiscal years 2012 
through 2017’’. 
(e) Section 47141(f) of title 49, United States Code, 
is amended by striking ‘‘September 30, 2017’’ and insert-
ing ‘‘March 31, 2018’’. 
(f) Section 186(d) of the Vision 100—Century of 
Aviation Reauthorization Act (117 Stat. 2518) is amended 
by inserting ‘‘and for the period beginning on October 1, 
2017, and ending on March 31, 2018,’’ after ‘‘fiscal years 
2012 through 2017’’. 
(g) Section 409(d) of the Vision 100—Century of 
Aviation Reauthorization Act (49 U.S.C. 41731 note) is 
amended by striking ‘‘September 30, 2017’’ and inserting 
‘‘March 31, 2018’’. 
(h) Section 140(c)(1) of the FAA Modernization and 
Reform Act of 2012 (126 Stat. 28) is amended by striking 
‘‘2017’’ and inserting ‘‘2018’’. 
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TITLE II—AVIATION REVENUE 
PROVISIONS 
SEC. 201. EXPENDITURE AUTHORITY FROM AIRPORT AND 
AIRWAY TRUST FUND. 
(a) IN GENERAL.—Section 9502(d)(1) of the Inter-
nal Revenue Code of 1986 is amended— 
(1) in the matter preceding subparagraph (A) 
by striking ‘‘October 1, 2017’’ and inserting ‘‘April 
1, 2018’’; and 
(2) in subparagraph (A) by striking the semi-
colon at the end and inserting ‘‘or the Disaster Tax 
Relief and Airport and Airway Extension Act of 
2017;’’. 
(b) CONFORMING AMENDMENT.—Section 9502(e)(2) 
of such Code is amended by striking ‘‘October 1, 2017’’ 
and inserting ‘‘April 1, 2018’’. 
SEC. 202. EXTENSION OF TAXES FUNDING AIRPORT AND 
AIRWAY TRUST FUND. 
(a) FUEL TAXES.—Section 4081(d)(2)(B) of the In-
ternal Revenue Code of 1986 is amended by striking ‘‘Sep-
tember 30, 2017’’ and inserting ‘‘March 31, 2018’’. 
(b) TICKET TAXES.— 
(1) PERSONS.—Section 4261(k)(1)(A)(ii) of 
such Code is amended by striking ‘‘September 30, 
2017’’ and inserting ‘‘March 31, 2018’’. 
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(2) PROPERTY.—Section 4271(d)(1)(A)(ii) of 
such Code is amended by striking ‘‘September 30, 
2017’’ and inserting ‘‘March 31, 2018’’. 
(c) FRACTIONAL OWNERSHIP PROGRAMS.— 
(1) TREATMENT
AS
NONCOMMERCIAL
AVIA-
TION.—Section 4083(b) of such Code is amended by 
striking ‘‘October 1, 2017’’ and inserting ‘‘April 1, 
2018’’. 
(2) EXEMPTION FROM TICKET TAXES.—Section 
4261(j) of such Code is amended by striking ‘‘Sep-
tember 30, 2017’’ and inserting ‘‘March 31, 2018’’. 
TITLE III—EXPIRING HEALTH 
PROVISIONS 
SEC. 301. EXTENSION OF CERTAIN PUBLIC HEALTH PRO-
GRAMS. 
(a) EXTENSION
OF PROGRAM
OF PAYMENTS
TO 
TEACHING HEALTH CENTERS THAT OPERATE GRAD-
UATE
MEDICAL
EDUCATION
PROGRAMS.—Section 
340H(g) of the Public Health Service Act (42 U.S.C. 
256h(g)) is amended— 
(1) by striking ‘‘and $60,000,000’’ and insert-
ing ‘‘, $60,000,000’’; and 
(2) by inserting ‘‘, and $15,000,000 for the 
first quarter of fiscal year 2018’’ before the period 
at the end. 
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(b) EXTENSION OF SPECIAL DIABETES PROGRAM 
FOR INDIANS.—Section 330C(c)(2) of the Public Health 
Service Act (42 U.S.C. 254c–3(c)(2)) is amended— 
(1) in subparagraph (B), by striking ‘‘and’’ at 
the end; 
(2) in subparagraph (C), by striking the period 
at the end and inserting ‘‘; and’’; and 
(3) by adding at the end the following new sub-
paragraph: 
‘‘(D) $37,500,000 for the first quarter of 
fiscal year 2018.’’. 
(c) TECHNICAL CORRECTIONS.—Part D of the Public 
Health Service Act is amended by redesignating— 
(1) the second subpart XI (42 U.S.C. 256i; re-
lating to a community-based collaborative care net-
work program) as subpart XII; and 
(2) the second section 340H (42 U.S.C. 256i) 
as section 340I. 
SEC. 302. EXTENSION OF MEDICARE PATIENT IVIG ACCESS 
DEMONSTRATION PROJECT. 
Section 101(b) of the Medicare IVIG Access and 
Strengthening Medicare and Repaying Taxpayers Act of 
2012 (42 U.S.C. 1395l note) is amended— 
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(1) in paragraph (1), by inserting after ‘‘for a 
period of 3 years’’ the following: ‘‘and, subject to the 
availability of funds under subsection (g)— 
‘‘(A) if the date of enactment of the Dis-
aster Tax Relief and Airport and Airway Exten-
sion Act of 2017 is on or before September 30, 
2017, for the period beginning on October 1, 
2017, and ending on December 31, 2020; and 
‘‘(B) if the date of enactment of such Act 
is after September 30, 2017, for the period be-
ginning on the date of enactment of such Act 
and ending on December 31, 2020’’; and 
(2) in paragraph (2), by adding at the end the 
following new sentences: ‘‘Subject to the preceding 
sentence, a Medicare beneficiary enrolled in the dem-
onstration project on September 30, 2017, shall be 
automatically enrolled during the period beginning 
on the date of the enactment of the Disaster Tax 
Relief and Airport and Airway Extension Act of 
2017 and ending on December 31, 2020, without 
submission of another application.’’. 
SEC. 303. FUNDS FROM THE MEDICARE IMPROVEMENT 
FUND. 
Section 1898(b)(1) of the Social Security Act (42 
U.S.C. 1395iii(b)(1)) is amended by striking ‘‘during and 
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after fiscal year 2021, $270,000,000’’ and inserting ‘‘dur-
ing and after fiscal year 2021, $220,000,000’’. 
TITLE 
IV—DEVELOPMENT 
OF 
PRIVATE FLOOD INSURANCE 
MARKET 
SEC. 401. PRIVATE FLOOD INSURANCE. 
(a) FLOOD INSURANCE MANDATORY PURCHASE RE-
QUIREMENT.— 
(1) AMOUNT AND TERM OF COVERAGE.—Sec-
tion 102 of the Flood Disaster Protection Act of 
1973 (42 U.S.C. 4012a) is amended by striking 
‘‘Sec. 102. (a)’’ and all that follows through the end 
of subsection (a) and inserting the following: 
‘‘SEC. 102. (a) AMOUNT AND TERM OF COVERAGE.— 
After the expiration of sixty days following the date of the 
enactment of this Act, no Federal officer or agency shall 
approve any financial assistance for acquisition or con-
struction purposes for use in any area that has been iden-
tified by the Administrator as an area having special flood 
hazards and in which the sale of flood insurance has been 
made available under the National Flood Insurance Act 
of 1968, unless the building or mobile home and any per-
sonal property to which such financial assistance relates 
is covered by flood insurance: Provided, That the amount 
of flood insurance (1) in the case of Federal flood insur-
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ance, is at least equal to the development or project cost 
of the building, mobile home, or personal property (less 
estimated land cost), the outstanding principal balance of 
the loan, or the maximum limit of Federal flood insurance 
coverage made available with respect to the particular type 
of property, whichever is less; or (2) in the case of private 
flood insurance, is at least equal to the development or 
project cost of the building, mobile home, or personal 
property (less estimated land cost), the outstanding prin-
cipal balance of the loan, or the maximum limit of Federal 
flood insurance coverage made available with respect to 
the particular type of property, whichever is less: Provided 
further, That if the financial assistance provided is in the 
form of a loan or an insurance or guaranty of a loan, the 
amount of flood insurance required need not exceed the 
outstanding principal balance of the loan and need not be 
required beyond the term of the loan. The requirement 
of maintaining flood insurance shall apply during the life 
of the property, regardless of transfer of ownership of such 
property.’’. 
(2) REQUIREMENT
FOR
MORTGAGE
LOANS.— 
Subsection (b) of section 102 of the Flood Disaster 
Protection Act of 1973 (42 U.S.C. 4012a(b)) is 
amended— 
(A) by striking paragraph (7); 
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(B) by redesignating paragraph (6) as 
paragraph (7); 
(C) by striking the subsection designation 
and all that follows through the end of para-
graph (5) and inserting the following: 
‘‘(b) REQUIREMENT FOR MORTGAGE LOANS.— 
‘‘(1) REGULATED
LENDING
INSTITUTIONS.— 
Each Federal entity for lending regulation (after 
consultation and coordination with the Financial In-
stitutions Examination Council established under the 
Federal Financial Institutions Examination Council 
Act of 1974) shall by regulation direct regulated 
lending institutions not to make, increase, extend, or 
renew any loan secured by improved real estate or 
a mobile home located or to be located in an area 
that has been identified by the Administrator as an 
area having special flood hazards and in which flood 
insurance has been made available under the Na-
tional Flood Insurance Act of 1968, unless the 
building or mobile home and any personal property 
securing such loan is covered for the term of the 
loan by flood insurance: Provided, That the amount 
of flood insurance (A) in the case of Federal flood 
insurance, is at least equal to the outstanding prin-
cipal balance of the loan or the maximum limit of 
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Federal flood insurance coverage made available 
with respect to the particular type of property, 
whichever is less; or (B) in the case of private flood 
insurance, is at least equal to the outstanding prin-
cipal balance of the loan or the maximum limit of 
Federal flood insurance coverage made available 
with respect to the particular type of property, 
whichever is less. 
‘‘(2) FEDERAL AGENCY LENDERS AND MORT-
GAGE INSURANCE AND GUARANTEE AGENCIES.— 
‘‘(A) FEDERAL
AGENCY
LENDERS.—A 
Federal agency lender may not make, increase, 
extend, or renew any loan secured by improved 
real estate or a mobile home located or to be lo-
cated in an area that has been identified by the 
Administrator as an area having special flood 
hazards and in which flood insurance has been 
made available under the National Flood Insur-
ance Act of 1968, unless the building or mobile 
home and any personal property securing such 
loan is covered for the term of the loan by flood 
insurance in accordance with paragraph (1). 
Each Federal agency lender may issue any reg-
ulations necessary to carry out this paragraph. 
Such regulations shall be consistent with and 
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substantially identical to the regulations issued 
under paragraph (1). 
‘‘(B) OTHER FEDERAL MORTGAGE ENTI-
TIES.— 
‘‘(i) 
COVERAGE
REQUIREMENTS.— 
Each covered Federal mortgage entity 
shall implement procedures reasonably de-
signed to ensure that, for any loan that— 
‘‘(I) is secured by improved real 
estate or a mobile home located in an 
area that has been identified, at the 
time of the origination of the loan or 
at any time during the term of the 
loan, by the Administrator as an area 
having special flood hazards and in 
which flood insurance is available 
under the National Flood Insurance 
Act of 1968, and 
‘‘(II) is made, insured, held, or 
guaranteed by such entity, or backs or 
on which is based any trust certificate 
or other security for which such entity 
guarantees the timely payment of 
principal and interest, 
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the building or mobile home and any per-
sonal property securing the loan is covered 
for the term of the loan by flood insurance 
in the amount provided in paragraph (1). 
‘‘(ii) DEFINITION.—For purposes of 
this subparagraph, the term ‘covered Fed-
eral mortgage entity’ means— 
‘‘(I) the Secretary of Housing 
and Urban Development, with respect 
to mortgages insured under the Na-
tional Housing Act; 
‘‘(II) the Secretary of Agri-
culture, with respect to loans made, 
insured, or guaranteed under title V 
of the Housing Act of 1949; and 
‘‘(III) the Government National 
Mortgage Association. 
‘‘(C) REQUIREMENT TO ACCEPT FLOOD IN-
SURANCE.—Each Federal agency lender and 
each covered Federal mortgage entity shall ac-
cept flood insurance as satisfaction of the flood 
insurance coverage requirement under subpara-
graph (A) or (B), respectively, if the flood in-
surance coverage meets the requirements for 
coverage under such subparagraph and the re-
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quirements relating to financial strength issued 
pursuant to paragraph (4). 
‘‘(3) GOVERNMENT-SPONSORED
ENTERPRISES 
FOR HOUSING.—The Federal National Mortgage As-
sociation and the Federal Home Loan Mortgage 
Corporation shall implement procedures reasonably 
designed to ensure that, for any loan that is— 
‘‘(A) secured by improved real estate or a 
mobile home located in an area that has been 
identified, at the time of the origination of the 
loan or at any time during the term of the loan, 
by the Administrator as an area having special 
flood hazards and in which flood insurance is 
available under the National Flood Insurance 
Act of 1968, and 
‘‘(B) purchased or guaranteed by such en-
tity, 
the building or mobile home and any personal prop-
erty securing the loan is covered for the term of the 
loan by flood insurance in the amount provided in 
paragraph (1). The Federal National Mortgage As-
sociation and the Federal Home Loan Mortgage 
Corporation shall accept flood insurance as satisfac-
tion of the flood insurance coverage requirement 
under paragraph (1) if the flood insurance coverage 
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provided meets the requirements for coverage under 
that paragraph and the requirements relating to fi-
nancial strength issued pursuant to paragraph (4). 
‘‘(4) REQUIREMENTS
REGARDING
FINANCIAL 
STRENGTH.—The Director of the Federal Housing 
Finance Agency, in consultation with the Federal 
National Mortgage Association, the Federal Home 
Loan Mortgage Corporation, the Secretary of Hous-
ing and Urban Development, the Government Na-
tional Mortgage Association, and the Secretary of 
Agriculture shall develop and implement require-
ments relating to the financial strength of private 
insurance companies from which such entities and 
agencies will accept private flood insurance, provided 
that such requirements shall not affect or conflict 
with any State law, regulation, or procedure con-
cerning the regulation of the business of insurance. 
‘‘(5) APPLICABILITY.— 
‘‘(A) EXISTING
COVERAGE.—Except as 
provided in subparagraph (B), paragraph (1) 
shall apply on the date of enactment of the Rie-
gle Community Development and Regulatory 
Improvement Act of 1994. 
‘‘(B) NEW
COVERAGE.—Paragraphs (2) 
and (3) shall apply only with respect to any 
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loan made, increased, extended, or renewed 
after the expiration of the 1-year period begin-
ning on the date of enactment of the Riegle 
Community Development and Regulatory Im-
provement Act of 1994. Paragraph (1) shall 
apply with respect to any loan made, increased, 
extended, or renewed by any lender supervised 
by the Farm Credit Administration only after 
the expiration of the period under this subpara-
graph. 
‘‘(C) CONTINUED
EFFECT
OF
REGULA-
TIONS.—Notwithstanding any other provision of 
this subsection, the regulations to carry out 
paragraph (1), as in effect immediately before 
the date of enactment of the Riegle Community 
Development and Regulatory Improvement Act 
of 1994, shall continue to apply until the regu-
lations issued to carry out paragraph (1) as 
amended by section 522(a) of such Act take ef-
fect. 
‘‘(6) RULE OF CONSTRUCTION.—Except as oth-
erwise specified, any reference to flood insurance in 
this section shall be considered to include Federal 
flood insurance and private flood insurance. Nothing 
in this subsection shall be construed to supersede or 
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limit the authority of a Federal entity for lending 
regulation, the Federal Housing Finance Agency, a 
Federal agency lender, a covered Federal mortgage 
entity (as such term is defined in paragraph 
(2)(B)(ii)), the Federal National Mortgage Associa-
tion, or the Federal Home Loan Mortgage Corpora-
tion to establish requirements relating to the finan-
cial strength of private insurance companies from 
which the entity or agency will accept private flood 
insurance, provided that such requirements shall not 
affect or conflict with any State law, regulation, or 
procedure concerning the regulation of the business 
of insurance.’’; and 
(D) by adding at the end the following new 
paragraphs: 
‘‘(8) DEFINITIONS.—In this section: 
‘‘(A) FLOOD INSURANCE.—The term ‘flood 
insurance’ means— 
‘‘(i) Federal flood insurance; and 
‘‘(ii) private flood insurance. 
‘‘(B) FEDERAL FLOOD INSURANCE.—The 
term ‘Federal flood insurance’ means an insur-
ance policy made available under the National 
Flood Insurance Act of 1968 (42 U.S.C. 4001 
et seq.). 
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‘‘(C) PRIVATE
FLOOD
INSURANCE.—The 
term ‘private flood insurance’ means an insur-
ance policy that— 
‘‘(i) is issued by an insurance com-
pany that is— 
‘‘(I) licensed, admitted, or other-
wise approved to engage in the busi-
ness of insurance in the State in 
which the insured building is located, 
by the insurance regulator of that 
State; or 
‘‘(II) eligible as a nonadmitted 
insurer to provide insurance in the 
home State of the insured, in accord-
ance with sections 521 through 527 of 
the Dodd-Frank Wall Street Reform 
and Consumer Protection Act (15 
U.S.C. 8201 through 8206); 
‘‘(ii) is issued by an insurance com-
pany that is not otherwise disapproved as 
a surplus lines insurer by the insurance 
regulator of the State in which the prop-
erty to be insured is located; and 
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‘‘(iii) provides flood insurance cov-
erage that complies with the laws and reg-
ulations of that State. 
‘‘(D) STATE.—The term ‘State’ means any 
State of the United States, the District of Co-
lumbia, the Commonwealth of Puerto Rico, 
Guam, the Northern Mariana Islands, the Vir-
gin Islands, and American Samoa.’’. 
(b) EFFECT OF PRIVATE FLOOD INSURANCE COV-
ERAGE ON CONTINUOUS COVERAGE REQUIREMENTS.— 
Section 1308 of the National Flood Insurance Act of 1968 
(42 U.S.C. 4015) is amended by adding at the end the 
following: 
‘‘(n) EFFECT OF PRIVATE FLOOD INSURANCE COV-
ERAGE ON CONTINUOUS COVERAGE REQUIREMENTS.— 
For purposes of applying any statutory, regulatory, or ad-
ministrative continuous coverage requirement, including 
under section 1307(g)(1), the Administrator shall consider 
any period during which a property was continuously cov-
ered by private flood insurance (as defined in section 
102(b)(8) of the Flood Disaster Protection Act of 1973 
(42 U.S.C. 4012a(b)(8))) to be a period of continuous cov-
erage.’’. 
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TITLE V—TAX RELIEF FOR HUR-
RICANES HARVEY, IRMA, AND 
MARIA 
SEC. 501. DEFINITIONS. 
(a) HURRICANE HARVEY DISASTER ZONE AND DIS-
ASTER AREA.—For purposes of this title— 
(1) HURRICANE HARVEY DISASTER ZONE.—The 
term ‘‘Hurricane Harvey disaster zone’’ means that 
portion of the Hurricane Harvey disaster area deter-
mined by the President to warrant individual or in-
dividual and public assistance from the Federal Gov-
ernment under the Robert T. Stafford Disaster Re-
lief and Emergency Assistance Act by reason of 
Hurricane Harvey. 
(2) HURRICANE HARVEY DISASTER AREA.—The 
term ‘‘Hurricane Harvey disaster area’’ means an 
area with respect to which a major disaster has been 
declared by the President before September 21, 
2017, under section 401 of such Act by reason of 
Hurricane Harvey. 
(b) HURRICANE IRMA DISASTER ZONE AND DIS-
ASTER AREA.—For purposes of this title— 
(1) HURRICANE
IRMA
DISASTER
ZONE.—The 
term ‘‘Hurricane Irma disaster zone’’ means that 
portion of the Hurricane Irma disaster area deter-
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mined by the President to warrant individual or in-
dividual and public assistance from the Federal Gov-
ernment under such Act by reason of Hurricane 
Irma. 
(2) HURRICANE
IRMA
DISASTER
AREA.—The 
term ‘‘Hurricane Irma disaster area’’ means an area 
with respect to which a major disaster has been de-
clared by the President before September 21, 2017, 
under section 401 of such Act by reason of Hurri-
cane Irma. 
(c) HURRICANE MARIA DISASTER ZONE AND DIS-
ASTER AREA.—For purposes of this title— 
(1) HURRICANE MARIA DISASTER ZONE.—The 
term ‘‘Hurricane Maria disaster zone’’ means that 
portion of the Hurricane Maria disaster area deter-
mined by the President to warrant individual or in-
dividual and public assistance from the Federal Gov-
ernment under such Act by reason of Hurricane 
Maria. 
(2) HURRICANE MARIA DISASTER AREA.—The 
term ‘‘Hurricane Maria disaster area’’ means an 
area with respect to which a major disaster has been 
declared by the President before September 21, 
2017, under section 401 of such Act by reason of 
Hurricane Maria. 
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SEC. 502. SPECIAL DISASTER-RELATED RULES FOR USE OF 
RETIREMENT FUNDS. 
(a) TAX-FAVORED WITHDRAWALS FROM RETIRE-
MENT PLANS.— 
(1) IN GENERAL.—Section 72(t) of the Internal 
Revenue Code of 1986 shall not apply to any quali-
fied hurricane distribution. 
(2) AGGREGATE DOLLAR LIMITATION.— 
(A) IN GENERAL.—For purposes of this 
subsection, the aggregate amount of distribu-
tions received by an individual which may be 
treated as qualified hurricane distributions for 
any taxable year shall not exceed the excess (if 
any) of— 
(i) $100,000, over 
(ii) the aggregate amounts treated as 
qualified hurricane distributions received 
by such individual for all prior taxable 
years. 
(B) TREATMENT
OF
PLAN
DISTRIBU-
TIONS.—If a distribution to an individual would 
(without regard to subparagraph (A)) be a 
qualified hurricane distribution, a plan shall not 
be treated as violating any requirement of the 
Internal Revenue Code of 1986 merely because 
the plan treats such distribution as a qualified 
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