the period beginning after December 31, 2011, and before 
January 1, 2016’’ and inserting ‘‘or after December 31, 
2011’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2016, with respect to disasters declared 
after such date. 
SEC. 321. INCREASE IN STANDARD MILEAGE RATE FOR 
CHARITABLE USE OF VEHICLE. 
(a) IN GENERAL.—Section 170(i) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following: ‘‘For use of a vehicle described in subsection 
(f)(12)(E)(i) for provision of relief related to a Federally 
declared disaster during the 1-year period beginning on 
the date the Federally declared disaster first occurred, the 
standard mileage rate shall be 70 percent of the standard 
mileage rate in effect under section 162(a) at the time 
of such use. Any increase under the preceding sentence 
shall be rounded to the next highest cent.’’. 
SEC. 322. WORK OPPORTUNITY TAX CREDIT FOR EMPLOY-
EES IN DISASTER AREA. 
(a) IN GENERAL.—Section 51(d)(1) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘or’’ at the 
end of subparagraph (I), by striking the period at the end 
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of subparagraph (J) and inserting ‘‘, or’’, and by adding 
at the end the following new subparagraph: 
‘‘(K) a disaster area employee.’’. 
(b) DISASTER AREA EMPLOYEE.—Section 51(d) of 
such Code is amended by adding at the end the following 
new paragraph: 
‘‘(16) DISASTER AREA EMPLOYEE.— 
‘‘(A) IN
GENERAL.—The term ‘disaster 
area employee’ means any individual who— 
‘‘(i) as of the date the Federally de-
clared disaster first occurred had a prin-
cipal place of abode in a disaster area and 
is hired during the 4-year period beginning 
on such date for a position the principal 
place of employment of which is located 
such disaster area, or 
‘‘(ii) as of such date had a principal 
place of abode in the disaster area, which 
is displaced from such abode by reason of 
such disaster, and who is hired during the 
120-day period beginning on such date. 
‘‘(B) SPECIAL RULES FOR DETERMINING 
CREDIT.—For purposes of determining the 
credit under this section with respect to a dis-
aster area employee— 
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‘‘(i) subsection (c)(4) shall not apply, 
and 
‘‘(ii) subsection (i)(2) shall not apply 
with respect to the first hire of such em-
ployee as a disaster area employee, unless 
such employee was an employee of the em-
ployer on the date the Federally declared 
disaster first occurred. 
‘‘(C) DISASTER
AREA; FEDERALLY
DE-
CLARED DISASTER.—The terms ‘disaster area’ 
and ‘Federally declared disaster area’ shall have 
the respective meanings given such terms in 
section 165(i).’’. 
SEC. 323. EXPENSING FOR ENVIRONMENTAL REMEDIATION 
COSTS IN DISASTER AREAS. 
(a) IN GENERAL.—Section 198 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(i) SPECIAL RULES FOR REMEDIATION COSTS IN 
DISASTER AREAS.—With respect to any qualified environ-
mental remediation expenditure paid or incurred on or 
after the date of the enactment of this subsection in con-
nection with a qualified contaminated site located in a dis-
aster area— 
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‘‘(1) in the case of any such expenditures paid 
or incurred during the 120-day period beginning on 
the date the Federally declared disaster first oc-
curred with respect to such disaster area, subsection 
(h) shall not apply, and 
‘‘(2) this section shall be applied, except as pro-
vided in subsection (d)(2), by treating petroleum 
products (as defined in section 4612(a)(3)) as a haz-
ardous substance.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to disasters occurring after Decem-
ber 31, 2015. 
SEC. 324. TAXPAYER FILING ASSISTANCE. 
(a) IN GENERAL.—Section 7508A of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subsection: 
‘‘(d) STATE-DECLARED
DISASTERS
OR
EMER-
GENCIES.— 
‘‘(1) IN GENERAL.—In the case of a taxpayer 
determined by the Governor of a State (or in the 
case of the District of Columbia, the Mayor) to be 
affected by a state of emergency or disaster declared 
by such Governor (or Mayor), the Secretary may, 
pursuant to a request by such Governor (or Mayor) 
made under this subsection, specify a period de-
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scribed in subsection (a) with respect to such tax-
payer. 
‘‘(2) STATE.—For purposes of this subsection, 
the term ‘State’ includes the District of Columbia, 
the Commonwealth of Puerto Rico, the Virgin Is-
lands, Guam, American Samoa, and the Common-
wealth of the Northern Mariana Islands.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to declarations made after Decem-
ber 31, 2015. 
TITLE IV—RELIEF RELATING TO 
PUERTO RICO AND UNITED 
STATES VIRGIN ISLANDS 
SEC. 401. APPLICATION OF DISASTER-RELATED TAX RE-
LIEF TO POSSESSIONS OF UNITED STATES. 
(a) PAYMENTS TO UNITED STATES VIRGIN ISLANDS 
AND PUERTO RICO.— 
(1) PROVISIONS OF THIS ACT.— 
(A) UNITED
STATES
VIRGIN
ISLANDS.— 
The Secretary of the Treasury shall periodically 
(but not less frequently than annually) pay to 
the United States Virgin Islands amounts equal 
to the sum of loss in revenues to the United 
States Virgin Islands by reason of the applica-
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tion of the provisions of this Act and amend-
ments made by this Act. 
Such amounts shall be determined by the Secretary 
of the Treasury based on information provided by 
the government of the United States Virgin Islands. 
(B) PUERTO RICO.—The Secretary of the 
Treasury shall pay to Puerto Rico amounts es-
timated by the Secretary of the Treasury as 
being equal to the aggregate benefits that would 
have been provided to residents of Puerto Rico 
by reason of the provisions of this Act if a mir-
ror code tax system had been in effect in Puer-
to Rico. The preceding sentence shall not apply 
unless the government of Puerto Rico has a 
plan, which has been approved by the Secretary 
of the Treasury, under which Puerto Rico will 
promptly distribute such payments to its resi-
dents. 
(2) EARNED INCOME CREDIT.—Section 32 of 
the Internal Revenue Code of 1986, as amended by 
this Act, is amended by adding at the end the fol-
lowing: 
‘‘(o) TREATMENT OF POSSESSIONS.— 
‘‘(1) PAYMENTS TO POSSESSIONS.— 
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‘‘(A) VIRGIN ISLANDS.—The Secretary of 
the Treasury shall periodically (but not less fre-
quently than annually) pay to the Virgin Is-
lands amounts equal to the loss to that posses-
sion by reason of the application of this section 
(determined without regard to paragraph (2)) 
with respect to taxable years beginning after 
December 31, 2016. Such amounts shall be de-
termined by the Secretary of the Treasury 
based on information provided by the govern-
ment of such possession. 
‘‘(B) PUERTO RICO.—The Secretary of the 
Treasury shall periodically (but no less fre-
quently than annually) pay to Puerto Rico 
amounts estimated by the Secretary of the 
Treasury as being equal to the aggregate bene-
fits that would have been provided to residents 
of such possession by reason of the application 
of this section for taxable years beginning after 
December 31, 2016, if a mirror code tax system 
had been in effect in such possession. The pre-
ceding sentence shall not apply unless the gov-
ernment of Puerto Rico has a plan, which has 
been approved by the Secretary of the Treas-
ury, under which such possession will promptly 
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distribute such payments to the residents of 
such possession. 
‘‘(2) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No cred-
it shall be allowed under this section for any taxable 
year to any person— 
‘‘(A) to whom a credit is allowed against 
taxes imposed by the Virgin Islands or Puerto 
Rico by reason of this section (determined with-
out regard to this paragraph) for such taxable 
year, or 
‘‘(B) who is eligible for a payment under 
a plan described in paragraph (1)(B) with re-
spect to such taxable year. 
‘‘(3) TREATMENT
OF
PAYMENTS.—For pur-
poses of section 1324(b)(2) of title 31, United 
States Code, or any similar rule of law, any payment 
made under this subsection shall be treated in the 
same manner as a refund due from the credit al-
lowed under this section.’’. 
(b) CHILD TAX CREDIT.—Section 24 of such Code 
is amended by adding at the end the following: 
‘‘(h) PAYMENTS TO VIRGIN ISLANDS AND PUERTO 
RICO FOR LOST REVENUE.—The Secretary shall make 
annual payments to the Virgin Islands and to Puerto Rico 
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in amounts equal to the aggregate loss to the Virgin Is-
lands or Puerto Rico, as the case may be, by reason of 
the application of this section with respect to taxable years 
beginning after 2016. Such amounts shall be determined 
by the Secretary based on information provided by the 
governments of the Virgin Islands and Puerto Rico. For 
purposes of section 1324(b)(2) of title 31, United States 
Code, the payments under this subsection shall be treated 
in the same manner as a refund due from the credit al-
lowed under this section.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to taxable years begin-
ning after December 31, 2016. 
(d) DEFINITION AND SPECIAL RULES.— 
(1) MIRROR CODE TAX SYSTEM.—For purposes 
of this subsection, the term ‘‘mirror code tax sys-
tem’’ means, with respect to any possession of the 
United States, the income tax system of such posses-
sion if the income tax liability of the residents of 
such possession under such system is determined by 
reference to the income tax laws of the United 
States as if such possession were the United States. 
(2) TREATMENT OF PAYMENTS.—For purposes 
of section 1324 of title 31, United States Code, the 
payments under this subsection shall be treated in 
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the same manner as a refund due from a credit pro-
vision referred to in subsection (b)(2) of such sec-
tion. 
(3) COORDINATION WITH UNITED STATES IN-
COME TAXES.—In the case of any person with re-
spect to whom a tax benefit is taken into account 
with respect to the taxes imposed by any possession 
of the United States by reason of this Act, the Inter-
nal Revenue Code of 1986 shall be applied with re-
spect to such person without regard to the provisions 
of this Act which provide such benefit. 
SEC. 402. APPLICATION TO PUERTO RICO AND VIRGIN IS-
LANDS OF DEDUCTION FOR INCOME ATTRIB-
UTABLE TO DOMESTIC PRODUCTION ACTIVI-
TIES. 
(a) EXTENSION
OF
TREATMENT
FOR
PUERTO 
RICO.—Section 199(d)(8) of the Internal Revenue Code 
of 1986 is amended by striking subparagraph (C). 
(b) INCLUSION OF VIRGIN ISLANDS.— 
(1) IN
GENERAL.—Paragraph (8) of section 
199(d) of the Internal Revenue Code of 1986, as 
amended by this section, is further amended— 
(A) in subparagraph (A)— 
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(i) by striking ‘‘Puerto Rico, if’’ and 
inserting ‘‘Puerto Rico or the Virgin Is-
lands, if’’, and 
(ii) by striking ‘‘Puerto Rico.’’ and in-
serting ‘‘Puerto Rico and the Virgin Is-
lands.’’, and 
(B) in subparagraph (B), by striking 
‘‘Puerto Rico.’’ and inserting ‘‘Puerto Rico or 
the Virgin Islands.’’. 
(2) CONFORMING AMENDMENT.—The heading 
for paragraph (8) of section 199(d) is amended by 
inserting ‘‘AND
VIRGIN
ISLANDS’’ after ‘‘PUERTO 
RICO’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2016. 
SEC. 403. FULL RUM COVER OVER. 
(a) IN GENERAL.—Section 7652(f) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘exceed the 
lesser of’’ and all that follows through the period at the 
end and inserting ‘‘exceed the tax imposed under section 
5001(a)(1), on each proof gallon.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section apply with respect to distilled spirits brought 
into the United States after December 31, 2016. 
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100 
SEC. 404. PUERTO RICO RESIDENTS ELIGIBLE FOR EARNED 
INCOME TAX CREDIT. 
(a) IN GENERAL.—Section 32 of the Internal Rev-
enue Code of 1986 (relating to earned income) is amended 
by adding at the end the following new subsection: 
‘‘(n) RESIDENTS OF PUERTO RICO.— 
‘‘(1) IN GENERAL.—In the case of residents of 
Puerto Rico— 
‘‘(A) the United States shall be treated as 
including Puerto Rico for purposes of sub-
sections (c)(1)(A)(ii)(I) and (c)(3)(C), 
‘‘(B) subsection (c)(1)(D) shall not apply 
to nonresident alien individuals who are resi-
dents of Puerto Rico, 
‘‘(C) adjusted gross income and gross in-
come shall be computed without regard to sec-
tion 933 for purposes of subsections (a)(2)(B) 
and (c)(2)(A)(i), 
‘‘(D) subsection (c)(1)(A)(ii)(II) shall be 
applied by substituting ‘age 21’ for ‘age 25’, 
and 
‘‘(E) notwithstanding subsection (b)— 
‘‘(i) the credit percentage is 40, 
‘‘(ii) the phaseout percentage is 21.06, 
‘‘(iii) the earned income amount is 
$8,890, and 
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101 
‘‘(iv) the phaseout amount is $11,610 
(increased by $3,000 in the case of a joint 
return). 
‘‘(2) INFLATION ADJUSTMENT.—Subsection (j) 
shall apply to the dollar amounts in subparagraph 
(D), determined by treating the $8,890 and $11,610 
amounts as though such amounts were contained in 
subsection (b)(2)(A) and by treating the $3,000 
amount as though such amount were contained in 
subsection (b)(2)(B)(iii).’’. 
(b) CHILD TAX CREDIT NOT REDUCED.—Subclause 
(II) of section 24(d)(1)(B)(ii) of such Code (relating to 
child tax credit) is amended by inserting before the period 
‘‘(determined without regard to section 32(n) in the case 
of residents of Puerto Rico)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2015. 
SEC. 405. EQUITABLE TREATMENT FOR RESIDENTS OF 
PUERTO RICO WITH RESPECT TO THE RE-
FUNDABLE PORTION OF THE CHILD TAX 
CREDIT. 
(a) IN GENERAL.—Section 24(d)(1) of the Internal 
Revenue Code of 1986 is amended by inserting ‘‘or section 
933’’ after ‘‘section 112’’. 
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102 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2015. 
SEC. 406. TECHNICAL ASSISTANCE AND ADMINISTRATIVE 
RELIEF. 
(a) TECHNICAL ASSISTANCE.—The Secretary of the 
Treasury shall provide to the governments of Puerto Rico 
and the Virgin Islands such technical assistance and ad-
ministrative support as may be necessary to carry out the 
provisions of this Act. 
(b) ADMINISTRATIVE RELIEF.—The Secretary may 
provide such relief as may be necessary or appropriate, 
due to federally declared disasters (as defined in section 
165(i)(5)), for filing returns, statements, or such other in-
formation as the Secretary designates. 
TITLE V—MEDICARE RELIEF 
SEC. 501. MEDICARE ENROLLMENT FILING DEADLINE RE-
LIEF. 
(a) PART B.—Section 1837 of the Social Security Act 
(42 U.S.C. 1395p) is amended by adding at the end the 
following new subsection: 
‘‘(m)(1) Subject to paragraph (2), in the case of an 
individual who resides in an emergency area and has an 
initial, special, or general enrollment period prescribed 
under this section, any day of which occurs during an 
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103 
emergency period with respect to such area, the Secretary 
may extend such enrollment period with respect to such 
individual. 
‘‘(2)(A) Subject to subparagraph (B), in no case may 
an extension described in paragraph (1) extend past the 
earlier of the following: 
‘‘(i) the termination of the applicable emergency 
period (as defined in paragraph (3)(B)); and 
‘‘(ii) the termination of a period of 120 days be-
ginning on the date that such enrollment period 
would have otherwise ended. 
‘‘(B) The Secretary may, by notice, extend a termi-
nation described in clause (i) or (ii) of subparagraph (A), 
as applicable, for a period or periods (not to exceed 60 
days each). 
‘‘(3) In this subsection: 
‘‘(A) The term ‘emergency area’ means a geo-
graphical area in which there exists an emergency or 
disaster declared by the President pursuant to the 
Robert T. Stafford Disaster Relief and Emergency 
Assistance Act. 
‘‘(B) The term ‘emergency period’ means the 
period during which such emergency or disaster ex-
ists.’’. 
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104 
(b) PART D.—Section 1860D–13(b) of the Social Se-
curity Act (42 U.S.C. 1395w–113(b)) is amended by add-
ing at the end the following new paragraph: 
‘‘(9) 
WAIVER
IN
EXCEPTIONAL
CIR-
CUMSTANCES.—In the case of an individual who re-
sides in a geographical area in which there exists an 
emergency or disaster declared by the President pur-
suant to the Robert T. Stafford Disaster Relief and 
Emergency Assistance Act and who enrolls in a pre-
scription drug plan under this part during a special 
enrollment period established with respect to such 
individual by reason of such emergency or disaster 
pursuant to section 1860D–1(b)(3)(C), the Sec-
retary may waive any applicable late enrollment pen-
alty under this subsection with respect to such indi-
vidual.’’. 
Æ 
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