I 
116TH CONGRESS 
1ST SESSION H. R. 3287 
To amend the Internal Revenue Code of 1986 to provide for permanent 
disaster relief. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 13, 2019 
Mr. RICE of South Carolina 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 
for permanent disaster relief. 
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 ‘‘Tax Relief and Expe-
dited Assistance for Disasters Act of 2019’’ or the 
‘‘TREAD Act’’. 
SEC. 2. DEFINITIONS. 
For purposes of this Act— 
(1) QUALIFIED DISASTER AREA.— 
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(A) IN
GENERAL.—The term ‘‘qualified 
disaster area’’ means any area with respect to 
which a major disaster was declared on or after 
January 1, 2018, by the President under sec-
tion 401 of the Robert T. Stafford Disaster Re-
lief and Emergency Assistance Act if the inci-
dent period of the disaster with respect to 
which such declaration is made begins on or 
after January 1, 2018. 
(B) EXCEPTION.—Such term shall not in-
clude the California wildfire disaster area (as 
defined in section 20101 of subdivision 2 of di-
vision B of the Bipartisan Budget Act of 2018). 
(2) QUALIFIED
DISASTER
ZONE.—The term 
‘‘qualified disaster zone’’ means that portion of any 
qualified disaster area which is determined by the 
President to warrant 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 
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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. 
SEC. 3. SPECIAL DISASTER-RELATED RULES FOR USE OF 
RETIREMENT FUNDS. 
(a) TAX-FAVORED WITHDRAWALS FROM RETIRE-
MENT PLANS.— 
(1) IN GENERAL.—Section 72(t)(2) of the In-
ternal Revenue Code of 1986 is amended by adding 
at the end the following new subparagraph: 
‘‘(H) DISTRIBUTIONS FROM RETIREMENT 
PLANS IN CONNECTION WITH FEDERALLY DE-
CLARED
DISASTERS.—Any qualified disaster 
distribution.’’. 
(2) QUALIFIED DISASTER DISTRIBUTION.—Sec-
tion 72(t) of such Code is amended by adding at the 
end the following new paragraph: 
‘‘(11) QUALIFIED DISASTER DISTRIBUTIONS.— 
For purposes of paragraph (2)(H)— 
‘‘(A) IN GENERAL.—Except as provided in 
paragraph (2), the term ‘qualified disaster dis-
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