employment of the employee immediately before 
the qualified disaster referred to in such para-
graph, and 
(B) ending on the date on which such 
trade or business has resumed significant oper-
ations at such principal place of employment. 
Such term shall include wages paid without regard 
to whether the employee performs no services, per-
forms services at a different place of employment 
than such principal place of employment, or per-
forms services at such principal place of employment 
before significant operations have resumed. 
(c) CERTAIN RULES TO APPLY.—For purposes of 
this subsection, rules similar to the rules of sections 
51(i)(1), 52, and 280C(a), of the Internal Revenue Code 
of 1986, shall apply. 
(d) EMPLOYEE NOT TAKEN INTO ACCOUNT MORE 
THAN ONCE.—An employee shall not be treated as an eli-
gible employee for purposes of this subsection for any pe-
riod with respect to any employer if such employer is al-
lowed a credit under section 51 of the Internal Revenue 
Code of 1986 with respect to such employee for such pe-
riod. 
VerDate Sep 11 2014 
23:10 Apr 17, 2019
Jkt 089200
PO 00000
Frm 00016
Fmt 6652
Sfmt 6201
E:\BILLS\H2145.IH
H2145
kjohnson on DSK79L0C42 with BILLS
SEC. 5. OTHER DISASTER-RELATED TAX RELIEF PROVI-
SIONS. 
(a) TEMPORARY SUSPENSION OF LIMITATIONS ON 
CHARITABLE CONTRIBUTIONS.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in paragraph (2), subsection (b) of section 170 
of the Internal Revenue Code of 1986 shall not 
apply to qualified contributions and such contribu-
tions shall not be taken into account for purposes of 
applying subsections (b) and (d) of such section to 
other contributions. 
(2) TREATMENT OF EXCESS CONTRIBUTIONS.— 
For purposes of section 170 of the Internal Revenue 
Code of 1986— 
(A) INDIVIDUALS.—In the case of an indi-
vidual— 
(i) LIMITATION.—Any qualified con-
tribution shall be allowed only to the ex-
tent that the aggregate of such contribu-
tions does not exceed the excess of the tax-
payer’s contribution base (as defined in 
subparagraph (H) of section 170(b)(1) of 
such Code) over the amount of all other 
charitable contributions allowed under sec-
tion 170(b)(1) of such Code. 
VerDate Sep 11 2014 
23:10 Apr 17, 2019
Jkt 089200
PO 00000
Frm 00017
Fmt 6652
Sfmt 6201
E:\BILLS\H2145.IH
H2145
kjohnson on DSK79L0C42 with BILLS
(ii) CARRYOVER.—If the aggregate 
amount of qualified contributions made in 
the contribution year (within the meaning 
of section 170(d)(1) of such Code) exceeds 
the limitation of clause (i), such excess 
shall be added to the excess described in 
the portion of subparagraph (A) of such 
section which precedes clause (i) thereof 
for purposes of applying such section. 
(B) CORPORATIONS.—In the case of a cor-
poration— 
(i) LIMITATION.—Any qualified con-
tribution shall be allowed only to the ex-
tent that the aggregate of such contribu-
tions does not exceed the excess of the tax-
payer’s taxable income (as determined 
under paragraph (2) of section 170(b) of 
such Code) over the amount of all other 
charitable contributions allowed under such 
paragraph. 
(ii) CARRYOVER.—Rules similar to the 
rules of subparagraph (A)(ii) shall apply 
for purposes of this subparagraph. 
(3) QUALIFIED CONTRIBUTIONS.— 
VerDate Sep 11 2014 
23:10 Apr 17, 2019
Jkt 089200
PO 00000
Frm 00018
Fmt 6652
Sfmt 6201
E:\BILLS\H2145.IH
H2145
kjohnson on DSK79L0C42 with BILLS
(A) IN GENERAL.—For purposes of this 
subsection, the term ‘‘qualified contribution’’ 
means any charitable contribution (as defined 
in section 170(c) of the Internal Revenue Code 
of 1986) if— 
(i) such contribution— 
(I) is made for relief efforts in 
one or more qualified disaster areas, 
and 
(II) is paid during the period be-
ginning on the first day of the inci-
dent period for any such disaster, and 
ending on December 31 of the year in 
which such incident period begins, in 
cash to an organization described in 
section 170(b)(1)(A) of such Code, 
(ii) the taxpayer obtains from such or-
ganization contemporaneous written ac-
knowledgment (within the meaning of sec-
tion 170(f)(8) of such Code) that such con-
tribution was used (or is to be used) for 
relief efforts described in clause (i)(I), and 
(iii) the taxpayer has elected the ap-
plication of this subsection with respect to 
such contribution. 
VerDate Sep 11 2014 
23:10 Apr 17, 2019
Jkt 089200
PO 00000
Frm 00019
Fmt 6652
Sfmt 6201
E:\BILLS\H2145.IH
H2145
kjohnson on DSK79L0C42 with BILLS
(B) EXCEPTION.—Such term shall not in-
clude a contribution by a donor if the contribu-
tion is— 
(i) to an organization described in sec-
tion 509(a)(3) of the Internal Revenue 
Code of 1986, or 
(ii) for the establishment of a new, or 
maintenance of an existing, donor advised 
fund (as defined in section 4966(d)(2) of 
such Code). 
(C) APPLICATION OF ELECTION TO PART-
NERSHIPS AND S CORPORATIONS.—In the case 
of a partnership or S corporation, the election 
under subparagraph (A)(iii) shall be made sepa-
rately by each partner or shareholder. 
(b) SPECIAL RULES FOR QUALIFIED DISASTER-RE-
LATED PERSONAL CASUALTY LOSSES.— 
(1) IN GENERAL.—If an individual has a net 
disaster loss for any taxable year— 
(A) the amount determined under section 
165(h)(2)(A)(ii) of the Internal Revenue Code 
of 1986 shall be equal to the sum of— 
(i) such net disaster loss, and 
(ii) so much of the excess referred to 
in the matter preceding clause (i) of sec-
VerDate Sep 11 2014 
23:10 Apr 17, 2019
Jkt 089200
PO 00000
Frm 00020
Fmt 6652
Sfmt 6201
E:\BILLS\H2145.IH
H2145
kjohnson on DSK79L0C42 with BILLS
tion 165(h)(2)(A) of such Code (reduced 
by the amount in clause (i) of this sub-
paragraph) as exceeds 10 percent of the 
adjusted gross income of the individual, 
(B) section 165(h)(1) of such Code shall 
be applied by substituting ‘‘$500’’ for ‘‘$500 
($100 for taxable years beginning after Decem-
ber 31, 2009)’’, 
(C) the standard deduction determined 
under section 63(c) of such Code shall be in-
creased by the net disaster loss, and 
(D) section 56(b)(1)(E) of such Code shall 
not apply to so much of the standard deduction 
as is attributable to the increase under sub-
paragraph (C) of this paragraph. 
(2) NET DISASTER LOSS.—For purposes of this 
subsection, the term ‘‘net disaster loss’’ means the 
excess of qualified disaster-related personal casualty 
losses over personal casualty gains (as defined in 
section 165(h)(3)(A) of the Internal Revenue Code 
of 1986). 
(3) QUALIFIED DISASTER-RELATED PERSONAL 
CASUALTY
LOSSES.—For purposes of this sub-
section, the term ‘‘qualified disaster-related personal 
casualty losses’’ means losses described in section 
VerDate Sep 11 2014 
23:10 Apr 17, 2019
Jkt 089200
PO 00000
Frm 00021
Fmt 6652
Sfmt 6201
E:\BILLS\H2145.IH
H2145
kjohnson on DSK79L0C42 with BILLS
165(c)(3) of the Internal Revenue Code of 1986 
which arise in a qualified disaster area on or after 
the incident beginning date of the qualified disaster 
to which such area relates, and which are attrib-
utable to such qualified disaster. 
(c) SPECIAL RULE FOR DETERMINING EARNED IN-
COME.— 
(1) IN GENERAL.—In the case of a qualified in-
dividual, if the earned income of the taxpayer for the 
applicable taxable year is less than the earned in-
come of the taxpayer for the preceding taxable year, 
the credits allowed under sections 24(d) and 32 of 
the Internal Revenue Code of 1986 may, at the elec-
tion of the taxpayer, be determined by sub-
stituting— 
(A) such earned income for the preceding 
taxable year, for 
(B) such earned income for the applicable 
taxable year. 
(2) QUALIFIED INDIVIDUAL.—For purposes of 
this subsection, the term ‘‘qualified individual’’ 
means any individual whose principal place of abode 
at any time during the incident period of any quali-
fied disaster was located— 
VerDate Sep 11 2014 
23:10 Apr 17, 2019
Jkt 089200
PO 00000
Frm 00022
Fmt 6652
Sfmt 6201
E:\BILLS\H2145.IH
H2145
kjohnson on DSK79L0C42 with BILLS
(A) in the qualified disaster zone with re-
spect to such qualified disaster, or 
(B) in the qualified disaster area with re-
spect to such qualified disaster (but outside the 
qualified disaster zone with respect to such 
qualified disaster) and such individual was dis-
placed from such principal place of abode by 
reason of such qualified disaster. 
(3) APPLICABLE
TAXABLE
YEAR.—The term 
‘‘applicable taxable year’’ means, with respect to any 
qualified individual, any taxable year which includes 
any day during the incident period of the qualified 
disaster to which the qualified disaster area referred 
to in paragraph (2) relates. 
(4) EARNED
INCOME.—For purposes of this 
subsection, the term ‘‘earned income’’ has the mean-
ing given such term under section 32(c) of the Inter-
nal Revenue Code of 1986. 
(5) SPECIAL RULES.— 
(A) APPLICATION TO JOINT RETURNS.— 
For purposes of paragraph (1), in the case of 
a joint return for an applicable taxable year— 
(i) such paragraph shall apply if ei-
ther spouse is a qualified individual, and 
VerDate Sep 11 2014 
23:10 Apr 17, 2019
Jkt 089200
PO 00000
Frm 00023
Fmt 6652
Sfmt 6201
E:\BILLS\H2145.IH
H2145
kjohnson on DSK79L0C42 with BILLS
(ii) the earned income of the taxpayer 
for the preceding taxable year shall be the 
sum of the earned income of each spouse 
for such preceding taxable year. 
(B) UNIFORM
APPLICATION
OF
ELEC-
TION.—Any election made under paragraph (1) 
shall apply with respect to both sections 24(d) 
and 32 of the Internal Revenue Code of 1986. 
(C) ERRORS TREATED AS MATHEMATICAL 
ERROR.—For purposes of section 6213 of the 
Internal Revenue Code of 1986, an incorrect 
use on a return of earned income pursuant to 
paragraph (1) shall be treated as a mathe-
matical or clerical error. 
(D) NO EFFECT ON DETERMINATION OF 
GROSS INCOME, ETC.—Except as otherwise pro-
vided in this subsection, the Internal Revenue 
Code of 1986 shall be applied without regard to 
any substitution under paragraph (1). 
SEC. 6. TREATMENT OF CERTAIN POSSESSIONS. 
(a) PAYMENTS TO GUAM AND THE COMMONWEALTH 
OF THE NORTHERN MARIANA ISLANDS.—The Secretary 
of the Treasury shall pay to Guam and the Commonwealth 
of the Northern Mariana Islands amounts equal to the loss 
to that possession by reason of the application of the pro-
VerDate Sep 11 2014 
23:10 Apr 17, 2019
Jkt 089200
PO 00000
Frm 00024
Fmt 6652
Sfmt 6201
E:\BILLS\H2145.IH
H2145
kjohnson on DSK79L0C42 with BILLS
visions of this Act. Such amounts shall be determined by 
the Secretary of the Treasury based on information pro-
vided by the government of the respective possession. 
(b) PAYMENTS TO AMERICAN SAMOA.— 
(1) IN GENERAL.—The Secretary of the Treas-
ury shall pay to American Samoa amounts estimated 
by the Secretary of the Treasury as being equal to 
the aggregate benefits that would have been pro-
vided to residents of American Samoa by reason of 
the provisions of this Act if a mirror code tax system 
had been in effect in American Samoa. The pre-
ceding sentence shall not apply unless American 
Samoa has a plan, which has been approved by the 
Secretary of the Treasury, under which American 
Samoa will promptly distribute such payments to its 
residents. 
(2) 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. 
VerDate Sep 11 2014 
23:10 Apr 17, 2019
Jkt 089200
PO 00000
Frm 00025
Fmt 6652
Sfmt 6201
E:\BILLS\H2145.IH
H2145
kjohnson on DSK79L0C42 with BILLS
(c) TREATMENT OF PAYMENTS.—For purposes of 
section 1324 of title 31, United States Code, the payments 
under this section shall be treated in the same manner 
as a refund due from a credit provision referred to in sub-
section (b)(2) of such section. 
SEC. 7. AUTOMATIC EXTENSION OF FILING DEADLINE. 
(a) IN GENERAL.—Section 7508A is amended by 
adding at the end the following new subsection: 
‘‘(d) MANDATORY 60-DAY EXTENSION.—In the case 
of— 
‘‘(1) any individual whose principal place of 
abode is in a disaster area (as defined in section 
165(i)(5)(B)), and 
‘‘(2) any taxpayer if the taxpayer’s principal 
place of business (other than the business of per-
forming services of an employee) is located in a dis-
aster area (as so defined), 
the period beginning on the earliest incident date specified 
in the declaration to which such area relates and ending 
on the date which is 60 days after the latest incident date 
so specified shall be disregarded in the same manner as 
a period specified under subsection (a).’’. 
VerDate Sep 11 2014 
23:10 Apr 17, 2019
Jkt 089200
PO 00000
Frm 00026
Fmt 6652
Sfmt 6201
E:\BILLS\H2145.IH
H2145
kjohnson on DSK79L0C42 with BILLS
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to Federally declared disasters de-
clared after December 31, 2018. 
Æ 
VerDate Sep 11 2014 
23:10 Apr 17, 2019
Jkt 089200
PO 00000
Frm 00027
Fmt 6652
Sfmt 6301
E:\BILLS\H2145.IH
H2145
kjohnson on DSK79L0C42 with BILLS