I 
110TH CONGRESS 
2D SESSION 
H. R. 6261 
To increase the maximum amount of financial assistance that an individual 
or household is eligible to receive under the Robert T. Stafford Disaster 
Relief and Emergency Assistance Act in connection with recent storm 
damage and flooding in the Midwest, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 12, 2008 
Mr. HILL introduced the following bill; which was referred to the Committee 
on Transportation and Infrastructure, and in addition to the Committee 
on Ways and Means, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall within 
the jurisdiction of the committee concerned 
A BILL 
To increase the maximum amount of financial assistance 
that an individual or household is eligible to receive 
under the Robert T. Stafford Disaster Relief and Emer-
gency Assistance Act in connection with recent storm 
damage and flooding in the Midwest, and for other pur-
poses. 
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 ‘‘Midwest Storm Victim 
Relief Act of 2008’’. 
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SEC. 2. DISASTER ASSISTANCE TO INDIVIDUALS AND 
HOUSEHOLDS. 
In providing financial assistance to individuals and 
households in connection with major disasters declared by 
the President for storm damage and flooding in the States 
of Indiana, Iowa, Minnesota, and Wisconsin during the pe-
riod beginning on May 26, 2008, and ending on June 15, 
2008, the President shall apply section 408(h) of the Rob-
ert T. Stafford Disaster Relief and Emergency Assistance 
Act (42 U.S.C. 5174(h)) by substituting ‘‘$50,000’’ for 
the amount specified in that section. 
SEC. 3. SUSPENSION OF CERTAIN LIMITATIONS ON PER-
SONAL CASUALTY LOSSES. 
(a) IN GENERAL.—Paragraphs (1) and (2)(A) of sec-
tion 165(h) of the Internal Revenue Code of 1986 shall 
not apply to losses described in section 165(c)(3) of such 
Code which are attributable to major disasters declared 
by the President under the Robert T. Stafford Disaster 
Relief and Emergency Assistance Act (42 U.S.C. 5121 et 
seq.) for storm damage and flooding in the States of Indi-
ana, Iowa, Minnesota, and Wisconsin during the period 
beginning on May 26, 2008, and ending on June 15, 2008. 
In the case of any other losses, section 165(h)(2)(A) of 
such Code shall be applied without regard to the losses 
referred to in the preceding sentence. 
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(b) EXCLUSION FOR COMPENSATION FOR SUBSE-
QUENT LOSS.—For purposes of the Internal Revenue 
Code of 1986, gross income does not include any amount 
received as compensation for a loss for which a deduction 
is allowed by reason of subsection (a) if such compensation 
is received in a taxable year beginning after the taxable 
year for which such deduction is allowed. 
Æ 
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