SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Toxic Drywall Home-
owner Relief Act of 2010’’. 
SEC. 2. DEDUCTION FOR COSTS TO REMEDIATE THE PRES-
ENCE OF DRYWALL CONTAINING ELEVATED 
LEVELS OF SULPHUR OR STRONTIUM IN THE 
PRINCIPAL RESIDENCE OF THE TAXPAYER 
AND FOR TEMPORARY ALTERNATIVE LIVING 
COSTS INCURRED BY REASON OF THE PRES-
ENCE OF SUCH DRYWALL. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions for individuals) is amended 
by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
‘‘SEC. 224. DEDUCTION FOR COSTS TO REMEDIATE THE 
PRESENCE OF DRYWALL CONTAINING ELE-
VATED LEVELS OF SULPHUR OR STRONTIUM 
IN THE PRINCIPAL RESIDENCE OF THE TAX-
PAYER AND FOR TEMPORARY ALTERNATIVE 
LIVING COSTS INCURRED BY REASON OF THE 
PRESENCE OF SUCH DRYWALL. 
‘‘(a) IN GENERAL.—In the case of an eligible indi-
vidual, there shall be allowed as a deduction an amount 
equal to— 
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‘‘(1) the qualified drywall removal and remedi-
ation costs paid or incurred by the taxpayer during 
the taxable year, and 
‘‘(2) the qualified alternative living costs so 
paid or incurred. 
‘‘(b) DOLLAR LIMITATIONS.— 
‘‘(1) DRYWALL
REMOVAL
AND
REMEDIATION 
COSTS.—The deduction allowed by this section for 
qualified drywall removal and remediation costs for 
any taxable year shall not exceed the excess of— 
‘‘(A) $20,000, over 
‘‘(B) the deduction allowed to the taxpayer 
by this section for qualified drywall removal and 
remediation costs for all prior taxable years. 
‘‘(2) 
QUALIFIED
ALTERNATIVE
LIVING 
COSTS.—The deduction allowed by this section for 
qualified alternative living costs for any taxable year 
shall not exceed the excess of— 
‘‘(A) $12,000, over 
‘‘(B) the deduction allowed to the taxpayer 
by this section for qualified alternative living 
costs for all prior taxable years. 
No more than $1,000 of such costs may be taken 
into account for any month. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
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‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible 
individual’ means any individual if— 
‘‘(A) drywall was installed in the principal 
residence of such individual after 2004 and be-
fore 2009, and 
‘‘(B) it is reasonable to believe that the 
drywall— 
‘‘(i) was manufactured in the People’s 
Republic of China, or 
‘‘(ii) contains elevated levels of sul-
phur or strontium. 
‘‘(2) QUALIFIED DRYWALL REMOVAL AND RE-
MEDIATION COSTS.—The term ‘qualified drywall re-
moval and remediation costs’ means costs in-
curred— 
‘‘(A) to remove drywall containing elevated 
levels of sulphur or strontium from the prin-
cipal residence of the taxpayer and to replace 
the drywall, 
‘‘(B) to remove and replace electrical sys-
tem components and appliances which corroded 
by reason of the presence of such drywall, 
‘‘(C) to carry out other remediation activi-
ties recommended by the Consumer Product 
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Safety Commission by reason of such drywall, 
and 
‘‘(D) for building inspections associated 
with any of the foregoing. 
‘‘(3) 
QUALIFIED
ALTERNATIVE
LIVING 
COSTS.—The term ‘qualified alternative living costs’ 
means costs for lodging (not lavish or extravagant 
under the circumstances) occupied by the taxpayer 
for a reasonable period— 
‘‘(A) while the taxpayer is determining 
whether the taxpayer’s principal residence has 
drywall containing elevated levels of sulphur or 
strontium, and 
‘‘(B) while such drywall is being removed 
and replaced. 
‘‘(4) PRINCIPAL RESIDENCE.—The term ‘prin-
cipal residence’ has the meaning given to such term 
by section 121. 
‘‘(d) CERTAIN RULES TO APPLY.—Rules similar to 
the rules under paragraphs (4), (5), (6), and (7) of section 
25D(e) shall apply for purposes of this section. 
‘‘(e) APPLICATION OF SECTION.—The section shall 
apply only to taxable years beginning after December 31, 
2008, and before January 1, 2012.’’. 
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(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 
of section 62 of such Code is amended by inserting after 
paragraph (21) the following new paragraph: 
‘‘(22) DEDUCTION FOR COSTS TO REMOVE AND 
REPLACE CERTAIN DRYWALL AND FOR TEMPORARY 
ALTERNATIVE
LIVING
COSTS.—The deduction al-
lowed by section 224.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
is amended by redesignating the item relating to section 
224 as relating to section 225 and by inserting after the 
item relating to section 223 the following new item: 
‘‘Sec. 224. Deduction for costs to remediate the presence of drywall containing 
elevated levels of sulphur or strontium in the principal resi-
dence of the taxpayer and for temporary alternative living costs 
incurred by reason of the presence of such drywall.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008. 
SEC. 3. CREDIT FOR MOVING COSTS ASSOCIATED WITH 
VACATING 
TAXPAYER’S 
PRINCIPAL 
RESI-
DENCE 
BY 
REASON 
OF 
DRYWALL 
CON-
TAINING ELEVATED LEVELS OF SULPHUR OR 
STRONTIUM. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25D the following new 
section: 
‘‘SEC. 25E. MOVING COSTS ASSOCIATED WITH VACATING 
TAXPAYER’S PRINCIPAL RESIDENCE BY REA-
SON OF DRYWALL CONTAINING ELEVATED 
LEVELS OF SULPHUR OR STRONTIUM. 
‘‘(a) IN GENERAL.—In the case of an eligible indi-
vidual (as defined in section 224(c)), there shall be allowed 
as a credit against the tax imposed by this chapter for 
the taxable year an amount equal to the qualified moving 
costs paid or incurred by the taxpayer during the taxable 
year. 
‘‘(b) MAXIMUM CREDIT.—The aggregate costs taken 
into account under subsection (a) with respect to moves 
from and to the taxpayer’s principal residence shall not 
exceed $1,000. 
‘‘(c) QUALIFIED MOVING COSTS.—For purposes of 
this section, the term ‘qualified moving costs’ means costs 
incurred— 
‘‘(1) to move from the taxpayer’s principal resi-
dence (within the meaning of section 121) to tem-
porary lodging to be occupied by the taxpayer— 
‘‘(A) while the taxpayer is determining 
whether the taxpayer’s principal residence has 
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drywall containing elevated levels of sulphur or 
strontium, and 
‘‘(B) while such drywall is being removed 
and replaced, and 
‘‘(2) to move from such lodging back to such 
residence. 
‘‘(d) APPLICATION OF SECTION.—The section shall 
apply only to taxable years beginning after December 31, 
2008, and before January 1, 2012.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such subpart A is amended by inserting after the item 
relating to section 25D the following new item: 
‘‘Sec. 25E. Moving costs associated with vacating taxpayer’s principal residence 
by reason of drywall containing elevated levels of sulphur or 
strontium.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008. 
Æ 
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