I 
116TH CONGRESS 
1ST SESSION H. R. 3301 
To amend the Internal Revenue Code of 1986 to extend certain expiring 
provisions, to provide disaster relief, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 18, 2019 
Mr. THOMPSON of California 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 expiring provisions, to provide disaster relief, 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; ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Taxpayer Certainty and Disaster Tax Relief Act of 
2019’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; etc. 
TITLE I—EXTENSION OF CERTAIN EXPIRING PROVISIONS 
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Subtitle A—Tax Relief and Support for Families and Individuals 
Sec. 101. Exclusion from gross income of discharge of qualified principal resi-
dence indebtedness. 
Sec. 102. Treatment of mortgage insurance premiums as qualified residence in-
terest. 
Sec. 103. Reduction in medical expense deduction floor. 
Sec. 104. Deduction of qualified tuition and related expenses. 
Sec. 105. Black lung disability trust fund excise tax. 
Subtitle B—Incentives for Employment, Economic Growth, and Community 
Development 
Sec. 111. Indian employment credit. 
Sec. 112. Railroad track maintenance credit. 
Sec. 113. Mine rescue team training credit. 
Sec. 114. 7-year recovery period for motorsports entertainment complexes. 
Sec. 115. Accelerated depreciation for business property on Indian reservations. 
Sec. 116. Expensing rules for certain productions. 
Sec. 117. Empowerment zone tax incentives. 
Sec. 118. American Samoa economic development credit. 
Subtitle C—Incentives for Energy Production, Efficiency, and Green Economy 
Jobs 
Sec. 121. Biodiesel and renewable diesel. 
Sec. 122. Second generation biofuel producer credit. 
Sec. 123. Nonbusiness energy property. 
Sec. 124. Qualified fuel cell motor vehicles. 
Sec. 125. Alternative fuel refueling property credit. 
Sec. 126. 2-wheeled plug-in electric vehicle credit. 
Sec. 127. Credit for electricity produced from certain renewable resources. 
Sec. 128. Production credit for Indian coal facilities. 
Sec. 129. Energy efficient homes credit. 
Sec. 130. Special allowance for second generation biofuel plant property. 
Sec. 131. Energy efficient commercial buildings deduction. 
Sec. 132. Special rule for sales or dispositions to implement FERC or State 
electric restructuring policy for qualified electric utilities. 
Sec. 133. Extension and clarification of excise tax credits relating to alternative 
fuels. 
Sec. 134. Oil spill liability trust fund rate. 
Subtitle D—Certain Provisions Expiring at the End of 2019 
Sec. 141. New markets tax credit. 
Sec. 142. Employer credit for paid family and medical leave. 
Sec. 143. Work opportunity credit. 
Sec. 144. Certain provisions related to beer, wine, and distilled spirits. 
Sec. 145. Look-thru rule for related controlled foreign corporations. 
Sec. 146. Credit for health insurance costs of eligible individuals. 
TITLE II—ESTATE AND GIFT TAX 
Sec. 201. Reduction of unified credit against estate tax. 
TITLE III—DISASTER TAX RELIEF 
Sec. 301. Definitions. 
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Sec. 302. Special disaster-related rules for use of retirement funds. 
Sec. 303. Employee retention credit for employers affected by qualified disas-
ters. 
Sec. 304. Other disaster-related tax relief provisions. 
Sec. 305. Automatic extension of filing deadlines in case of certain taxpayers 
affected by Federally declared disasters. 
Sec. 306. Modification of the tax rate for the excise tax on investment income 
of private foundations. 
Sec. 307. Additional low-income housing credit allocations for qualified 2017 
and 2018 California disaster areas. 
Sec. 308. Treatment of certain possessions. 
(c) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment 
to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
TITLE I—EXTENSION OF 
CERTAIN EXPIRING PROVISIONS 
Subtitle A—Tax Relief and Support 
for Families and Individuals 
SEC. 101. EXCLUSION FROM GROSS INCOME OF DISCHARGE 
OF QUALIFIED PRINCIPAL RESIDENCE IN-
DEBTEDNESS. 
(a) IN GENERAL.—Section 108(a)(1)(E) is amended 
by striking ‘‘January 1, 2018’’ each place it appears and 
inserting ‘‘January 1, 2021’’. 
(b) CONFORMING AMENDMENT.—Section 108(h)(2) 
is amended by inserting ‘‘and determined without regard 
to 
the 
substitution 
described 
in 
section 
163(h)(3)(F)(i)(II)’’ after ‘‘clause (ii) thereof’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to discharges of indebtedness after 
December 31, 2017. 
SEC. 102. TREATMENT OF MORTGAGE INSURANCE PRE-
MIUMS AS QUALIFIED RESIDENCE INTEREST. 
(a) IN GENERAL.—Section 163(h)(3)(E)(iv)(I) is 
amended by striking ‘‘December 31, 2017’’ and inserting 
‘‘December 31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to amounts paid or incurred after 
December 31, 2017. 
SEC. 103. REDUCTION IN MEDICAL EXPENSE DEDUCTION 
FLOOR. 
(a) IN GENERAL.—Section 213(f) is amended to read 
as follows: 
‘‘(f) TEMPORARY SPECIAL RULE.—In the case of tax-
able years beginning before January 1, 2021, subsection 
(a) shall be applied with respect to a taxpayer by sub-
stituting ‘7.5 percent’ for ‘10 percent’.’’. 
(b) ALTERNATIVE MINIMUM TAX.—Section 56(b)(1) 
is amended by striking subparagraph (B) and by redesig-
nating subparagraphs (C), (D), (E), and (F), as subpara-
graphs (B), (C), (D), and (E), respectively. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after De-
cember 31, 2018. 
SEC. 104. DEDUCTION OF QUALIFIED TUITION AND RE-
LATED EXPENSES. 
(a) IN GENERAL.—Section 222(e) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
SEC. 105. BLACK LUNG DISABILITY TRUST FUND EXCISE 
TAX. 
(a) IN GENERAL.—Section 4121(e)(2)(A) is amended 
by striking ‘‘December 31, 2018’’ and inserting ‘‘Decem-
ber 31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply on and after the first day of the 
first calendar month beginning after the date of the enact-
ment of this Act. 
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Subtitle B—Incentives for Employ-
ment, Economic Growth, and 
Community Development 
SEC. 111. INDIAN EMPLOYMENT CREDIT. 
(a) IN GENERAL.—Section 45A(f) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
SEC. 112. RAILROAD TRACK MAINTENANCE CREDIT. 
(a) IN GENERAL.—Section 45G(f) is amended by 
striking ‘‘January 1, 2018’’ and inserting ‘‘January 1, 
2021’’. 
(b) SAFE HARBOR ASSIGNMENTS.—Any assignment, 
including related expenditures paid or incurred, under sec-
tion 45G(b)(2) of the Internal Revenue Code of 1986 for 
a taxable year beginning on or after January 1, 2018, and 
before January 1, 2019, shall be treated as effective as 
of the close of such taxable year if made pursuant to a 
written agreement entered into no later than 90 days fol-
lowing the date of the enactment of this Act. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to expenditures paid or incurred 
during taxable years beginning after December 31, 2017. 
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SEC. 113. MINE RESCUE TEAM TRAINING CREDIT. 
(a) IN GENERAL.—Section 45N(e) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
SEC. 114. 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS 
ENTERTAINMENT COMPLEXES. 
(a) IN GENERAL.—Section 168(i)(15)(D) is amended 
by striking ‘‘December 31, 2017’’ and inserting ‘‘Decem-
ber 31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2017. 
SEC. 115. ACCELERATED DEPRECIATION FOR BUSINESS 
PROPERTY ON INDIAN RESERVATIONS. 
(a) IN GENERAL.—Section 168(j)(9) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2017. 
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SEC. 116. EXPENSING RULES FOR CERTAIN PRODUCTIONS. 
(a) IN GENERAL.—Section 181(g) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to productions commencing after 
December 31, 2017. 
SEC. 117. EMPOWERMENT ZONE TAX INCENTIVES. 
(a) IN
GENERAL.—Section 1391(d)(1)(A)(i) is 
amended by striking ‘‘December 31, 2017’’ and inserting 
‘‘December 31, 2020’’. 
(b) TREATMENT OF CERTAIN TERMINATION DATES 
SPECIFIED IN NOMINATIONS.—In the case of a designa-
tion of an empowerment zone the nomination for which 
included a termination date which is contemporaneous 
with the date specified in subparagraph (A)(i) of section 
1391(d)(1) of the Internal Revenue Code of 1986 (as in 
effect before the enactment of this Act), subparagraph (B) 
of such section shall not apply with respect to such des-
ignation if, after the date of the enactment of this section, 
the entity which made such nomination amends the nomi-
nation to provide for a new termination date in such man-
ner as the Secretary of the Treasury (or the Secretary’s 
designee) may provide. 
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(c) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2017. 
SEC. 118. AMERICAN SAMOA ECONOMIC DEVELOPMENT 
CREDIT. 
(a) IN GENERAL.—Section 119(d) of division A of 
the Tax Relief and Health Care Act of 2006 is amended— 
(1) by striking ‘‘January 1, 2018’’ each place 
it appears and inserting ‘‘January 1, 2021’’, 
(2) by striking ‘‘first 12 taxable years’’ in para-
graph (1) and inserting ‘‘first 15 taxable years’’, 
(3) by striking ‘‘first 6 taxable years’’ in para-
graph (2) and inserting ‘‘first 9 taxable years’’, and 
(4) by adding at the end the following flush 
sentence: 
‘‘In the case of a corporation described in subsection 
(a)(2), the Internal Revenue Code of 1986 shall be applied 
and administered without regard to the amendments made 
by section 401(d)(1) of the Tax Technical Corrections Act 
of 2018.’’. 
(b) CONFORMING AMENDMENT.—Section 119(e) of 
division A of the Tax Relief and Health Care Act of 2006 
is amended by inserting ‘‘(as in effect before its repeal)’’ 
after ‘‘section 199 of the Internal Revenue Code of 1986’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
Subtitle C—Incentives for Energy 
Production, 
Efficiency, 
and 
Green Economy Jobs 
SEC. 121. BIODIESEL AND RENEWABLE DIESEL. 
(a) INCOME TAX CREDIT.— 
(1) IN GENERAL.—Section 40A(g) is amended 
by striking ‘‘December 31, 2017’’ and inserting 
‘‘December 31, 2020’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to fuel sold or used 
after December 31, 2017. 
(b) EXCISE TAX INCENTIVES.— 
(1) TERMINATION.— 
(A) IN GENERAL.—Section 6426(c)(6) is 
amended by striking ‘‘December 31, 2017’’ and 
inserting ‘‘December 31, 2020’’. 
(B) PAYMENTS.—Section 6427(e)(6)(B) is 
amended by striking ‘‘December 31, 2017’’ and 
inserting ‘‘December 31, 2020’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to fuel sold or used 
after December 31, 2017. 
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(3) SPECIAL RULE.—Notwithstanding any other 
provision of law, in the case of any biodiesel mixture 
credit properly determined under section 6426(c) of 
the Internal Revenue Code of 1986 for the period 
beginning on January 1, 2018, and ending with the 
close of the last calendar quarter beginning before 
the date of the enactment of this Act, such credit 
shall be allowed, and any refund or payment attrib-
utable to such credit (including any payment under 
section 6427(e) of such Code) shall be made, only in 
such manner as the Secretary of the Treasury (or 
the Secretary’s delegate) shall provide. Such Sec-
retary shall issue guidance within 30 days after the 
date of the enactment of this Act providing for a 
one-time submission of claims covering periods de-
scribed in the preceding sentence. Such guidance 
shall provide for a 180-day period for the submission 
of such claims (in such manner as prescribed by 
such Secretary) to begin not later than 30 days after 
such guidance is issued. Such claims shall be paid 
by such Secretary not later than 60 days after re-
ceipt. If such Secretary has not paid pursuant to a 
claim filed under this subsection within 60 days 
after the date of the filing of such claim, the claim 
shall be paid with interest from such date deter-
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mined by using the overpayment rate and method 
under section 6621 of such Code. 
SEC. 122. SECOND GENERATION BIOFUEL PRODUCER 
CREDIT. 
(a) IN GENERAL.—Section 40(b)(6)(J)(i) is amended 
by striking ‘‘January 1, 2018’’ and inserting ‘‘January 1, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to qualified second generation 
biofuel production after December 31, 2017. 
SEC. 123. NONBUSINESS ENERGY PROPERTY. 
(a) IN GENERAL.—Section 25C(g)(2) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(b) TECHNICAL AMENDMENT.—Section 25C(d)(3) is 
amended— 
(1) by striking ‘‘an energy factor of at least 
2.0’’ in subparagraph (A) and inserting ‘‘a Uniform 
Energy Factor of at least 2.2’’, and 
(2) by striking ‘‘an energy factor’’ in subpara-
graph (D) and inserting ‘‘a Uniform Energy Fac-
tor’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2017. 
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SEC. 124. QUALIFIED FUEL CELL MOTOR VEHICLES. 
(a) IN GENERAL.—Section 30B(k)(1) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property purchased after De-
cember 31, 2017. 
SEC. 125. ALTERNATIVE FUEL REFUELING PROPERTY 
CREDIT. 
(a) IN GENERAL.—Section 30C(g) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2017. 
SEC. 126. 2-WHEELED PLUG-IN ELECTRIC VEHICLE CREDIT. 
(a) IN
GENERAL.—Section 30D(g)(3)(E)(ii) is 
amended by striking ‘‘January 1, 2018’’ and inserting 
‘‘January 1, 2021’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to vehicles acquired after Decem-
ber 31, 2017. 
SEC. 127. CREDIT FOR ELECTRICITY PRODUCED FROM 
CERTAIN RENEWABLE RESOURCES. 
(a) IN GENERAL.—The following provisions of sec-
tion 45(d) are each amended by striking ‘‘January 1, 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on January 1, 2018. 
SEC. 128. PRODUCTION CREDIT FOR INDIAN COAL FACILI-
TIES. 
(a) IN GENERAL.—Section 45(e)(10)(A) is amended 
by striking ‘‘12-year period’’ each place it appears and in-
serting ‘‘15-year period’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to coal produced after December 
31, 2017. 
SEC. 129. ENERGY EFFICIENT HOMES CREDIT. 
(a) IN GENERAL.—Section 45L(g) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to homes acquired after December 
31, 2017. 
SEC. 130. SPECIAL ALLOWANCE FOR SECOND GENERATION 
BIOFUEL PLANT PROPERTY. 
(a) IN GENERAL.—Section 168(l)(2)(D) is amended 
by striking ‘‘January 1, 2018’’ and inserting ‘‘January 1, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2017. 
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SEC. 131. ENERGY EFFICIENT COMMERCIAL BUILDINGS DE-
DUCTION. 
(a) IN GENERAL.—Section 179D(h) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATES.—The amendment made by 
subsection (a) shall apply to property placed in service 
after December 31, 2017. 
SEC. 132. SPECIAL RULE FOR SALES OR DISPOSITIONS TO 
IMPLEMENT FERC OR STATE ELECTRIC RE-
STRUCTURING POLICY FOR QUALIFIED ELEC-
TRIC UTILITIES. 
(a) IN GENERAL.—Section 451(k)(3) is amended by 
striking ‘‘January 1, 2018’’ and inserting ‘‘January 1, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to dispositions after December 31, 
2017. 
SEC. 133. EXTENSION AND CLARIFICATION OF EXCISE TAX 
CREDITS RELATING TO ALTERNATIVE FUELS. 
(a) EXTENSION.— 
(1) IN
GENERAL.—Sections 6426(d)(5) and 
6426(e)(3) are each amended by striking ‘‘December 
31, 2017’’ and inserting ‘‘December 31, 2020’’. 
(2) OUTLAY
PAYMENTS
FOR
ALTERNATIVE 
FUELS.—Section 6427(e)(6)(C) is amended by strik-
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ing ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(3) SPECIAL RULE.—Notwithstanding any other 
provision of law, in the case of any alternative fuel 
credit properly determined under section 6426(d) of 
the Internal Revenue Code of 1986 for the period 
beginning on January 1, 2018, and ending with the 
close of the last calendar quarter beginning before 
the date of the enactment of this Act, such credit 
shall be allowed, and any refund or payment attrib-
utable to such credit (including any payment under 
section 6427(e) of such Code) shall be made, only in 
such manner as the Secretary of the Treasury (or 
the Secretary’s delegate) shall provide. Such Sec-
retary shall issue guidance within 30 days after the 
date of the enactment of this Act providing for a 
one-time submission of claims covering periods de-
scribed in the preceding sentence. Such guidance 
shall provide for a 180-day period for the submission 
of such claims (in such manner as prescribed by 
such Secretary) to begin not later than 30 days after 
such guidance is issued. Such claims shall be paid 
by such Secretary not later than 60 days after re-
ceipt. If such Secretary has not paid pursuant to a 
claim filed under this subsection within 60 days 
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after the date of the filing of such claim, the claim 
shall be paid with interest from such date deter-
mined by using the overpayment rate and method 
under section 6621 of such Code. 
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to fuel sold or used 
after December 31, 2017. 
(b) CLARIFICATION OF RULES REGARDING ALTER-
NATIVE FUEL MIXTURE CREDIT.— 
(1) IN
GENERAL.—Paragraph (2) of section 
6426(e) is amended by striking ‘‘mixture of alter-
native fuel’’ and inserting ‘‘mixture of alternative 
fuel (other than a fuel described in subparagraph 
(A), (C), or (F) of subsection (d)(2))’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this section shall apply to— 
(A) fuel sold or used on or after the date 
of the enactment of this Act, and 
(B) fuel sold or used before such date of 
enactment, but only to the extent that credits 
and claims of credit under section 6426(e) of 
the Internal Revenue Code of 1986 with respect 
to such sale or use have not been paid or al-
lowed as of such date. 
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SEC. 134. OIL SPILL LIABILITY TRUST FUND RATE. 
(a) IN GENERAL.—Section 4611(f)(2) is amended by 
striking ‘‘December 31, 2018’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply on and after the first day of the 
first calendar month beginning after the date of the enact-
ment of this Act. 
Subtitle D—Certain Provisions 
Expiring at the End of 2019 
SEC. 141. NEW MARKETS TAX CREDIT. 
(a) IN GENERAL.—Section 45D(f)(1) is amended by 
striking ‘‘and’’ at the end of subparagraph (F), by striking 
the period at the end of subparagraph (G) and inserting 
‘‘, and’’, and by adding at the end the following new sub-
paragraph: 
‘‘(H) $5,000,000,000 for 2020.’’. 
(b) CARRYOVER OF UNUSED LIMITATION.—Section 
45D(f)(3) is amended by striking ‘‘2024’’ and inserting 
‘‘2025’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to calendar years beginning after 
December 31, 2019. 
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SEC. 142. EMPLOYER CREDIT FOR PAID FAMILY AND MED-
ICAL LEAVE. 
(a) IN GENERAL.—Section 45S(i) is amended by 
striking ‘‘December 31, 2019’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to wages paid in taxable years be-
ginning after December 31, 2019. 
SEC. 143. WORK OPPORTUNITY CREDIT. 
(a) IN GENERAL.—Section 51(c)(4) is amended by 
striking ‘‘December 31, 2019’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to individuals who begin work for 
the employer after December 31, 2019. 
SEC. 144. CERTAIN PROVISIONS RELATED TO BEER, WINE, 
AND DISTILLED SPIRITS. 
(a) EXEMPTION
FOR AGING PROCESS
OF BEER, 
WINE, AND DISTILLED SPIRITS.— 
(1) IN
GENERAL.—Section 263A(f)(4)(B) is 
amended by striking ‘‘December 31, 2019’’ and in-
serting ‘‘December 31, 2020’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to interest costs paid 
or accrued after December 31, 2019. 
(b) REDUCED RATE OF EXCISE TAX ON BEER.— 
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(1) IN
GENERAL.—Paragraphs (1)(C) and 
(2)(A) of section 5051(a) are each amended by 
striking ‘‘January 1, 2020’’ and inserting ‘‘January 
1, 2021’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to beer removed after 
December 31, 2019. 
(c) TRANSFER OF BEER BETWEEN BONDED FACILI-
TIES.— 
(1) 
IN
GENERAL.—Section 
5414(b)(3) 
is 
amended by striking ‘‘December 31, 2019’’ and in-
serting ‘‘December 31, 2020’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to calendar quarters 
beginning after December 31, 2019. 
(d) REDUCED RATE OF EXCISE TAX ON CERTAIN 
WINE.— 
(1) IN
GENERAL.—Section 5041(c)(8)(A) is 
amended by striking ‘‘January 1, 2020’’ and insert-
ing ‘‘January 1, 2021’’. 
(2) CONFORMING AMENDMENT.—The heading 
of section 5041(c)(8) is amended by striking ‘‘SPE-
CIAL
RULE
FOR 2018 AND 2019’’ and inserting 
‘‘TEMPORARY SPECIAL RULE’’. 
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SEC. 145. LOOK-THRU RULE FOR RELATED CONTROLLED 
FOREIGN CORPORATIONS. 
(a) IN GENERAL.—Section 954(c)(6)(C) is amended 
by striking ‘‘January 1, 2020’’ and inserting ‘‘January 1, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years of foreign corpora-
tions beginning after December 31, 2019, and to taxable 
years of United States shareholders with or within which 
such taxable years of foreign corporations end. 
SEC. 146. CREDIT FOR HEALTH INSURANCE COSTS OF ELI-
GIBLE INDIVIDUALS. 
(a) IN GENERAL.—Section 35(b)(1)(B) is amended 
by striking ‘‘January 1, 2020’’ and inserting ‘‘January 1, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to months beginning after Decem-
ber 31, 2019. 
TITLE II—ESTATE AND GIFT TAX 
SEC. 201. REDUCTION OF UNIFIED CREDIT AGAINST ES-
TATE TAX. 
(a) IN GENERAL.—Section 2010(c)(3)(C) is amended 
by striking ‘‘January 1, 2026’’ and inserting ‘‘January 1, 
2023’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to estates of decedents dying and 
gifts made after December 31, 2022. 
TITLE III—DISASTER TAX 
RELIEF 
SEC. 301. DEFINITIONS. 
For purposes of this title— 
(1) QUALIFIED DISASTER AREA.— 
(A) IN
GENERAL.—The term ‘‘qualified 
disaster area’’ means any area with respect to 
which a major disaster was declared, during the 
period beginning on January 1, 2018, and end-
ing on the date which is 60 days after the date 
of the enactment of this Act, by the President 
under section 401 of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act 
if the incident period of the disaster with re-
spect to which such declaration is made begins 
on or before the date of the enactment of this 
Act. 
(B) DENIAL OF DOUBLE BENEFIT.—Such 
term shall not include the California wildfire 
disaster area (as defined in section 20101 of 
subdivision 2 of division B of the Bipartisan 
Budget Act of 2018). 
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(2) QUALIFIED
DISASTER
ZONE.—The term 
‘‘qualified disaster zone’’ means that portion of any 
qualified disaster area which was determined by the 
President, during the period beginning on January 
1, 2018, and ending on the date which is 60 days 
after the date of the enactment of this Act, to war-
rant individual or individual and public assistance 
from the Federal Government under the Robert T. 
Stafford Disaster Relief and Emergency Assistance 
Act by reason of the qualified disaster with respect 
to such disaster area. 
(3) QUALIFIED
DISASTER.—The term ‘‘quali-
fied disaster’’ means, with respect to any qualified 
disaster area, the disaster by reason of which a 
major disaster was declared with respect to such 
area. 
(4) INCIDENT PERIOD.—The term ‘‘incident pe-
riod’’ means, with respect to any qualified disaster, 
the period specified by the Federal Emergency Man-
agement Agency as the period during which such 
disaster occurred (except that for purposes of this 
title such period shall not be treated as beginning 
before January 1, 2018, or ending after the date 
which is 30 days after the date of the enactment of 
this Act). 
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SEC. 302. 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 disaster 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 disaster distributions for 
any taxable year shall not exceed the excess (if 
any) of— 
(i) $100,000, over 
(ii) the aggregate amounts treated as 
qualified disaster 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 disaster 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 
disaster distribution, unless the aggregate 
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amount of such distributions from all plans 
maintained by the employer (and any member 
of any controlled group which includes the em-
ployer) to such individual exceeds $100,000. 
(C) CONTROLLED GROUP.—For purposes 
of subparagraph (B), the term ‘‘controlled 
group’’ means any group treated as a single 
employer under subsection (b), (c), (m), or (o) 
of section 414 of the Internal Revenue Code of 
1986. 
(D) SPECIAL RULE FOR INDIVIDUALS AF-
FECTED BY MORE THAN ONE DISASTER.—The 
limitation of subparagraph (A) shall be applied 
separately with respect to distributions made 
with respect to each qualified disaster. 
(3) AMOUNT DISTRIBUTED MAY BE REPAID.— 
(A) IN GENERAL.—Any individual who re-
ceives a qualified disaster distribution may, at 
any time during the 3-year period beginning on 
the day after the date on which such distribu-
tion was received, make 1 or more contributions 
in an aggregate amount not to exceed the 
amount of such distribution to an eligible retire-
ment plan of which such individual is a bene-
ficiary and to which a rollover contribution of 
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such distribution could be made under section 
402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 
457(e)(16), of the Internal Revenue Code of 
1986, as the case may be. 
(B) TREATMENT OF REPAYMENTS OF DIS-
TRIBUTIONS
FROM
ELIGIBLE
RETIREMENT 
PLANS
OTHER
THAN
IRAS.—For purposes of 
the Internal Revenue Code of 1986, if a con-
tribution is made pursuant to subparagraph (A) 
with respect to a qualified disaster distribution 
from an eligible retirement plan other than an 
individual retirement plan, then the taxpayer 
shall, to the extent of the amount of the con-
tribution, be treated as having received the 
qualified disaster distribution in an eligible roll-
over 
distribution 
(as 
defined 
in 
section 
402(c)(4) of such Code) and as having trans-
ferred the amount to the eligible retirement 
plan in a direct trustee to trustee transfer with-
in 60 days of the distribution. 
(C) TREATMENT OF REPAYMENTS OF DIS-
TRIBUTIONS FROM IRAS.—For purposes of the 
Internal Revenue Code of 1986, if a contribu-
tion is made pursuant to subparagraph (A) 
with respect to a qualified disaster distribution 
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from an individual retirement plan (as defined 
by section 7701(a)(37) of such Code), then, to 
the extent of the amount of the contribution, 
the qualified disaster distribution shall be treat-
ed as a distribution described in section 
408(d)(3) of such Code and as having been 
transferred to the eligible retirement plan in a 
direct trustee to trustee transfer within 60 days 
of the distribution. 
(4) DEFINITIONS.—For purposes of this sub-
section— 
(A) 
QUALIFIED
DISASTER
DISTRIBU-
TION.—Except as provided in paragraph (2), 
the term ‘‘qualified disaster distribution’’ means 
any distribution from an eligible retirement 
plan made— 
(i) on or after the first day of the in-
cident period of a qualified disaster and 
before the date which is 180 days after the 
date of the enactment of this Act, and 
(ii) to an individual whose principal 
place of abode at any time during the inci-
dent period of such qualified disaster is lo-
cated in the qualified disaster area with re-
spect to such qualified disaster and who 
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has sustained an economic loss by reason 
of such qualified disaster. 
(B) ELIGIBLE
RETIREMENT
PLAN.—The 
term ‘‘eligible retirement plan’’ shall have the 
meaning 
given 
such 
term 
by 
section 
402(c)(8)(B) of the Internal Revenue Code of 
1986. 
(5) INCOME INCLUSION SPREAD OVER 3-YEAR 
PERIOD.— 
(A) IN
GENERAL.—In the case of any 
qualified disaster distribution, unless the tax-
payer elects not to have this paragraph apply 
for any taxable year, any amount required to be 
included in gross income for such taxable year 
shall be so included ratably over the 3-taxable- 
year period beginning with such taxable year. 
(B) SPECIAL RULE.—For purposes of sub-
paragraph (A), rules similar to the rules of sub-
paragraph (E) of section 408A(d)(3) of the In-
ternal Revenue Code of 1986 shall apply. 
(6) SPECIAL RULES.— 
(A) EXEMPTION OF DISTRIBUTIONS FROM 
TRUSTEE TO TRUSTEE TRANSFER AND WITH-
HOLDING
RULES.—For purposes of sections 
401(a)(31), 402(f), and 3405 of the Internal 
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Revenue Code of 1986, qualified disaster dis-
tributions shall not be treated as eligible roll-
over distributions. 
(B) QUALIFIED DISASTER DISTRIBUTIONS 
TREATED AS MEETING PLAN DISTRIBUTION RE-
QUIREMENTS.—For purposes the Internal Rev-
enue Code of 1986, a qualified disaster dis-
tribution shall be treated as meeting the re-
quirements 
of 
sections 
401(k)(2)(B)(i), 
403(b)(7)(A)(ii), 403(b)(11), and 457(d)(1)(A) 
of such Code. 
(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 1 or more contributions 
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), 
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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-
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 during the period 
beginning on the date which is 180 days before 
the first day of the incident period of such 
qualified disaster and ending on the date which 
is 30 days after the last day of such incident 
period. 
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(3) APPLICABLE PERIOD.—For purposes of this 
subsection, the term ‘‘applicable period’’ means, in 
the case of a principal residence in a qualified dis-
aster area with respect to any qualified disaster, the 
period beginning on the first day of the incident pe-
riod of such qualified disaster and ending on the 
date which is 180 days after the date of the enact-
ment of this Act. 
(c) LOANS FROM QUALIFIED PLANS.— 
(1) INCREASE IN LIMIT ON LOANS NOT TREAT-
ED
AS
DISTRIBUTIONS.—In the case of any loan 
from a qualified employer plan (as defined under 
section 72(p)(4) of the Internal Revenue Code of 
1986) to a qualified individual made during the 180- 
day period beginning on the date of the enactment 
of this Act— 
(A) clause (i) of section 72(p)(2)(A) of 
such Code shall be applied by substituting 
‘‘$100,000’’ for ‘‘$50,000’’, and 
(B) clause (ii) of such section shall be ap-
plied 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 nonforfeitable accrued benefit of 
the employee under the plan’’. 
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(2) DELAY OF REPAYMENT.—In the case of a 
qualified individual (with respect to any qualified 
disaster) with an outstanding loan (on or after the 
first day of the incident period of such qualified dis-
aster) from a qualified employer plan (as defined in 
section 72(p)(4) of the Internal Revenue Code of 
1986)— 
(A) if the due date pursuant to subpara-
graph (B) or (C) of section 72(p)(2) of such 
Code for any repayment with respect to such 
loan occurs during the period beginning on the 
first day of the incident period of such qualified 
disaster and ending on the date which is 180 
days after the last day of such incident period, 
such due date shall be delayed for 1 year (or, 
if later, until the date which is 180 days after 
the date of the enactment of this Act), 
(B) any subsequent repayments with re-
spect to any such loan shall be appropriately 
adjusted to reflect the delay in the due date 
under subparagraph (A) and any interest accru-
ing during such delay, and 
(C) in determining the 5-year period and 
the term of a loan under subparagraph (B) or 
(C) of section 72(p)(2) of such Code, the period 
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170(b)(1) of such Code) over the amount 
of all other charitable contributions allowed 
under section 170(b)(1) of such Code. 
(ii) CARRYOVER.—If the aggregate 
amount of qualified contributions made in 
the contribution year (within the meaning 
of section 170(d)(1) of such Code) exceeds 
the limitation of clause (i), such excess 
shall be added to the excess described in 
section 170(b)(1)(G)(ii). 
(B) CORPORATIONS.—In the case of a cor-
poration— 
(i) LIMITATION.—Any qualified con-
tribution shall be allowed as a deduction 
only to the extent that the aggregate of 
such contributions does not exceed the ex-
cess of the taxpayer’s taxable income (as 
determined under paragraph (2) of section 
170(b) of such Code) over the amount of 
all other charitable contributions allowed 
under such paragraph. 
(ii) CARRYOVER.—If the aggregate 
amount of qualified contributions made in 
the contribution year (within the meaning 
of section 170(d)(2) of such Code) exceeds 
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