I 
112TH CONGRESS 
1ST SESSION H. R. 2080 
To amend the Internal Revenue Code of 1986 to allow individuals either 
a credit against income tax or a deduction for expenses paid or incurred 
by reason of a voluntary or mandatory evacuation. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 1, 2011 
Mr. PAUL 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 allow indi-
viduals either a credit against income tax or a deduction 
for expenses paid or incurred by reason of a voluntary 
or mandatory evacuation. 
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 ‘‘Evacuees Tax Relief 
Act of 2011’’. 
SEC. 2. EVACUATION EXPENSES. 
(a) CREDIT FOR EVACUATION EXPENSES.—Subpart 
A of part IV of subchapter A of chapter 1 of the Internal 
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Revenue Code of 1986 (relating to nonrefundable personal 
credits) is amended by inserting after section 25D the fol-
lowing new section: 
‘‘SEC. 25E. EVACUATION EXPENSES. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
equal to the qualified evacuation expenses paid or incurred 
by the individual during the taxable year. 
‘‘(b) DOLLAR LIMITATION.—With respect to an indi-
vidual, the aggregate amount of qualified evacuation ex-
penses which may be taken into account under subsection 
(a) for all taxable years during the credit allowance period 
shall not exceed $5,000. 
‘‘(c) QUALIFIED EVACUATION EXPENSES.—For pur-
poses of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified evacu-
ation expenses’ means, with respect to any taxable 
year during the credit allowance period, the sum of 
all expenses paid or incurred by the individual dur-
ing such taxable year by reason of a qualified evacu-
ation. Such expenses shall include travel and lodging 
expenses as do not exceed $1,000, lost wages, and 
any property damage not compensated for by insur-
ance or otherwise. 
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‘‘(2) QUALIFIED EVACUATION.—With respect to 
an individual, the term ‘qualified evacuation’ means 
a voluntary or mandatory evacuation ordered by rea-
son of a qualified disaster (as defined in section 
139(c)) of an area in which such individual resides 
on the date of such disaster. 
‘‘(3) CREDIT
ALLOWANCE
PERIOD.—With re-
spect to a qualified evacuation, the term ‘credit al-
lowance period’ means the taxable year or years dur-
ing which the evacuation occurred and each of the 
3 succeeding taxable years. 
‘‘(d) PORTION OF CREDIT REFUNDABLE.— 
‘‘(1) IN GENERAL.—The aggregate credits al-
lowed to an individual under subpart C shall be in-
creased by the lesser of— 
‘‘(A) the credit which would be allowed 
under this section without regard to this sub-
section, or 
‘‘(B) the amount by which the aggregate 
amount of credits allowed by this subpart (de-
termined without regard to this subsection) 
would increase if the limitation imposed by sec-
tion 26(a) were increased by the individual’s so-
cial security taxes for the taxable year. 
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139(c)) of an area in which such individual resides 
on the date of such disaster. 
‘‘(3) DEDUCTION ALLOWANCE PERIOD.—With 
respect to a qualified evacuation, the term ‘deduc-
tion allowance period’ means the taxable year or 
years during which the evacuation occurred and each 
of the 3 succeeding taxable years. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under subsection (a) for any expense for 
which a deduction or credit is allowed under any other 
provision of this chapter. 
‘‘(e) ELECTION NOT TO HAVE SECTION APPLY.—An 
individual may elect not to have this section apply with 
respect to the qualified evacuation expenses of the indi-
vidual for any taxable year.’’. 
(2) DEDUCTION ALLOWED WHETHER OR NOT 
INDIVIDUAL
ITEMIZES
OTHER
DEDUCTIONS.—Sub-
section (a) of section 62 of such Code is amended 
by inserting after paragraph (21) the following new 
paragraph: 
‘‘(22) 
DEDUCTION
FOR
EVACUATION
EX-
PENSES.—The deduction allowed by section 224.’’. 
(c) CLERICAL AMENDMENTS.— 
(1) The table of sections for subpart A of part 
IV of subchapter A of chapter 1 of such Code is 
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amended by inserting after the item relating to sec-
tion 25D the following new item: 
‘‘Sec. 25E. Evacuation expenses.’’. 
(2) The table of sections for part VII of sub-
chapter B of chapter 1 of such Code is amended by 
striking the last item and inserting the following 
new items: 
‘‘Sec. 224. Deduction for evacuation expenses. 
‘‘Sec. 225. Cross reference.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
Æ 
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