I 
112TH CONGRESS 
1ST SESSION H. R. 3048 
To amend the Internal Revenue Code of 1986 to provide a look back rule 
in the case of federally declared disasters for determining earned income 
for purposes of the child tax credit and the earned income credit, and 
for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 23, 2011 
Ms. DELAURO (for herself, Mr. WELCH, Mr. PASCRELL, Mr. PRICE of North 
Carolina, Mr. FATTAH, Mr. HINCHEY, Mr. COURTNEY, and Mr. 
MICHAUD) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a look back rule in the case of federally declared disas-
ters for determining earned income for purposes of the 
child tax credit and the earned income credit, 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. 
This Act may be cited as the ‘‘Tax Relief for Victims 
of Disasters Act of 2011’’. 
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SEC. 2. SPECIAL RULE FOR DETERMINING EARNED IN-
COME MADE APPLICABLE GENERALLY TO 
FEDERALLY DECLARED DISASTERS. 
(a) IN GENERAL.—Section 1400S(d)(2)(A) of the In-
ternal Revenue Code of 1986 is amended— 
(1) by striking ‘‘and any’’ and inserting ‘‘any’’, 
and 
(2) by inserting before the period at the end ‘‘, 
and any qualified federally declared disaster indi-
vidual’’. 
(b) QUALIFIED FEDERALLY DECLARED DISASTER 
INDIVIDUAL.—Section 1400S(d)(2) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following: 
‘‘(E) QUALIFIED
FEDERALLY
DECLARED 
DISASTER
INDIVIDUAL.—The term ‘qualified 
federally declared disaster individual’ means 
with respect to a federally declared disaster oc-
curring after December 31, 2010, and before 
January 1, 2013, any individual— 
‘‘(i) whose principal place of abode on 
the applicable date was located in the dis-
aster area and such individual was dis-
placed from such principal place of abode 
by reason of the federally declared dis-
aster, or 
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‘‘(ii) who performed substantially all 
employment services in the disaster area 
and was so employed on the applicable 
date. 
For purposes of the preceding sentence and 
paragraph (3)(D), the terms ‘federally declared 
disaster’ and ‘disaster area’ have the meanings 
given such terms in section 165(h)(3).’’. 
(c) APPLICABLE DATE.—Section 1400S(d)(3) of the 
Internal Revenue Code of 1986 is amended by striking 
‘‘and’’ at the end of subparagraph (B), by striking the 
period at the end of subparagraph (C) and inserting ‘‘, 
and’’, and by inserting after subparagraph (C) the fol-
lowing: 
‘‘(D) in the case of a qualified federally de-
clared disaster individual, the date of the feder-
ally declared disaster.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to federally declared 
disasters occurring after December 31, 2010. 
SEC. 3. LOSSES ATTRIBUTABLE TO FEDERALLY DECLARED 
DISASTERS. 
(a) IN GENERAL.—Section 1400S(b) of the Internal 
Revenue Code of 1986 is amended— 
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(1) by striking ‘‘and (2)(A)’’ in the matter pre-
ceding paragraph (1) and inserting ‘‘, (2)(A), and 
(3)’’, 
(2) by striking ‘‘or’’ at the end of paragraph 
(2), 
(3) by striking the period at the end of para-
graph (3) and inserting ‘‘, or’’, and 
(4) by inserting after paragraph (3) the fol-
lowing new paragraph: 
‘‘(4) which arise in the disaster area (as defined 
in section 165(h)(3)(C)(ii)) and which are attrib-
utable to a federally declared disaster (as defined in 
section 165(h)(3)(C)(i)) occurring after December 
31, 2010, and before January 1, 2013.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to federally declared 
disasters occurring after December 31, 2010. 
SEC. 4. ADDITIONAL EXEMPTION FOR HOUSING QUALIFIED 
FEDERALLY 
DECLARED 
DISASTER 
DIS-
PLACED INDIVIDUALS. 
(a) IN GENERAL.—In the case of taxable years of a 
natural person beginning in 2011 or 2012, for purposes 
of the Internal Revenue Code of 1986, taxable income 
shall be reduced by $500 for each qualified federally de-
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clared disaster displaced individual of the taxpayer for the 
taxable year. 
(b) LIMITATIONS.— 
(1) DOLLAR LIMITATION.—The reduction under 
subsection (a) shall not exceed $2,000, reduced by 
the amount of the reduction under this section for 
all prior taxable years. 
(2) INDIVIDUALS TAKEN INTO ACCOUNT ONLY 
ONCE.—An individual shall not be taken into ac-
count under subsection (a) if such individual was 
taken into account under such subsection by the tax-
payer for any prior taxable year. 
(3) IDENTIFYING
INFORMATION
REQUIRED.— 
An individual shall not be taken into account under 
subsection (a) for a taxable year unless the taxpayer 
identification number of such individual is included 
on the return of the taxpayer for such taxable year. 
(c) QUALIFIED FEDERALLY DECLARED DISASTER 
DISPLACED INDIVIDUAL.—For purposes of this section, 
the term ‘‘qualified federally declared disaster displaced 
individual’’ means, with respect to any taxpayer for any 
taxable year, any qualified federally declared disaster indi-
vidual (as defined in section 1400S(d)(2)(E)(i)) if such 
individual is provided housing free of charge by the tax-
payer in the principal residence of the taxpayer for a pe-
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riod of 60 consecutive days which ends in such taxable 
year. Such term shall not include the spouse or any de-
pendent of the taxpayer. 
(d) COMPENSATION FOR HOUSING.—No deduction 
shall be allowed under this section if the taxpayer receives 
any rent or other amount (from any source) in connection 
with the providing of such housing. 
Æ 
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