H. R. 3823—7 
(ii) the aggregate amounts treated as qualified 
hurricane distributions received by such individual for 
all prior taxable years. 
(B) TREATMENT OF PLAN DISTRIBUTIONS.—If a distribu-
tion to an individual would (without regard to subpara-
graph (A)) be a qualified hurricane distribution, a plan 
shall not be treated as violating any requirement of the 
Internal Revenue Code of 1986 merely because the plan 
treats such distribution as a qualified hurricane distribu-
tion, unless the aggregate amount of such distributions 
from all plans maintained by the employer (and any 
member of any controlled group which includes the 
employer) to such individual exceeds $100,000. 
(C) CONTROLLED
GROUP.—For purposes of subpara-
graph (B), the term ‘‘controlled group’’ means any group 
treated as a single employer under subsection (b), (c), (m), 
or (o) of section 414 of the Internal Revenue Code of 1986. 
(3) AMOUNT DISTRIBUTED MAY BE REPAID.— 
(A) IN GENERAL.—Any individual who receives a quali-
fied hurricane distribution may, at any time during the 
3-year period beginning on the day after the date on which 
such distribution was received, make one or more contribu-
tions in an aggregate amount not to exceed the amount 
of such distribution to an eligible retirement plan of which 
such individual is a beneficiary and to which a rollover 
contribution of such distribution could be made under sec-
tion 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), 
of the Internal Revenue Code of 1986, as the case may 
be. 
(B) TREATMENT
OF
REPAYMENTS
OF
DISTRIBUTIONS 
FROM ELIGIBLE RETIREMENT PLANS OTHER THAN IRAS.—For 
purposes of the Internal Revenue Code of 1986, if a con-
tribution is made pursuant to subparagraph (A) with 
respect to a qualified hurricane distribution from an eligible 
retirement plan other than an individual retirement plan, 
then the taxpayer shall, to the extent of the amount of 
the contribution, be treated as having received the qualified 
hurricane distribution in an eligible rollover distribution 
(as defined in section 402(c)(4) of such Code) and as having 
transferred the amount to the eligible retirement plan in 
a direct trustee to trustee transfer within 60 days of the 
distribution. 
(C) TREATMENT
OF
REPAYMENTS
FOR
DISTRIBUTIONS 
FROM IRAS.—For purposes of the Internal Revenue Code 
of 1986, if a contribution is made pursuant to subparagraph 
(A) with respect to a qualified hurricane distribution from 
an individual retirement plan (as defined by section 
7701(a)(37) of such Code), then, to the extent of the amount 
of the contribution, the qualified hurricane distribution 
shall be treated as a distribution described in section 
408(d)(3) of such Code and as having been transferred 
to the eligible retirement plan in a direct trustee to trustee 
transfer within 60 days of the distribution. 
(4) DEFINITIONS.—For purposes of this subsection— 
(A) QUALIFIED
HURRICANE
DISTRIBUTION.—Except as 
provided in paragraph (2), the term ‘‘qualified hurricane 
distribution’’ means—
H. R. 3823—8 
(i) any distribution from an eligible retirement 
plan made on or after August 23, 2017, and before 
January 1, 2019, to an individual whose principal place 
of abode on August 23, 2017, is located in the Hurri-
cane Harvey disaster area and who has sustained an 
economic loss by reason of Hurricane Harvey, 
(ii) any distribution (which is not described in 
clause (i)) from an eligible retirement plan made on 
or after September 4, 2017, and before January 1, 
2019, to an individual whose principal place of abode 
on September 4, 2017, is located in the Hurricane 
Irma disaster area and who has sustained an economic 
loss by reason of Hurricane Irma, and 
(iii) any distribution (which is not described in 
clause (i) or (ii)) from an eligible retirement plan made 
on or after September 16, 2017, and before January 
1, 2019, to an individual whose principal place of abode 
on September 16, 2017, is located in the Hurricane 
Maria disaster area and who has sustained an eco-
nomic loss by reason of Hurricane Maria. 
(B) ELIGIBLE
RETIREMENT
PLAN.—The term ‘‘eligible 
retirement plan’’ shall have the meaning given such term 
by section 402(c)(8)(B) of the Internal Revenue Code of 
1986. 
(5) INCOME INCLUSION SPREAD OVER 3-YEAR PERIOD.— 
(A) IN GENERAL.—In the case of any qualified hurricane 
distribution, unless the taxpayer elects not to have this 
paragraph apply for any taxable year, any amount required 
to be included in gross income for such taxable year shall 
be so included ratably over the 3-taxable-year period begin-
ning with such taxable year. 
(B) SPECIAL RULE.—For purposes of subparagraph (A), 
rules similar to the rules of subparagraph (E) of section 
408A(d)(3) of the Internal Revenue Code of 1986 shall 
apply. 
(6) SPECIAL RULES.— 
(A) EXEMPTION OF DISTRIBUTIONS FROM TRUSTEE TO 
TRUSTEE
TRANSFER
AND
WITHHOLDING
RULES.—For pur-
poses of sections 401(a)(31), 402(f), and 3405 of the Internal 
Revenue Code of 1986, qualified hurricane distributions 
shall not be treated as eligible rollover distributions. 
(B) QUALIFIED HURRICANE DISTRIBUTIONS TREATED AS 
MEETING PLAN DISTRIBUTION REQUIREMENTS.—For purposes 
the Internal Revenue Code of 1986, a qualified hurricane 
distribution shall be treated as meeting the requirements 
of sections 401(k)(2)(B)(i), 403(b)(7)(A)(ii), 403(b)(11), and 
457(d)(1)(A) of such Code. 
(b) RECONTRIBUTIONS
OF
WITHDRAWALS
FOR
HOME
PUR-
CHASES.— 
(1) RECONTRIBUTIONS.— 
(A) IN GENERAL.—Any individual who received a quali-
fied distribution may, during the period beginning on 
August 23, 2017, and ending on February 28, 2018, make 
one or more contributions in an aggregate amount not 
to exceed the amount of such qualified distribution to an 
eligible retirement plan (as defined in section 402(c)(8)(B)
H. R. 3823—9 
of the Internal Revenue Code of 1986) of which such indi-
vidual is a beneficiary and to which a rollover contribution 
of such distribution could be made under section 402(c), 
403(a)(4), 403(b)(8), or 408(d)(3), of such Code, as the case 
may be. 
(B) TREATMENT OF REPAYMENTS.—Rules similar to the 
rules of subparagraphs (B) and (C) of subsection (a)(3) 
shall apply for purposes of this subsection. 
(2) QUALIFIED
DISTRIBUTION.—For purposes of this sub-
section, the term ‘‘qualified distribution’’ means any distribu-
tion— 
(A) 
described 
in 
section 
401(k)(2)(B)(i)(IV), 
403(b)(7)(A)(ii) (but only to the extent such distribution 
relates to financial hardship), 403(b)(11)(B), or 72(t)(2)(F), 
of the Internal Revenue Code of 1986, 
(B) received after February 28, 2017, and before Sep-
tember 21, 2017, and 
(C) which was to be used to purchase or construct 
a principal residence in the Hurricane Harvey disaster 
area, the Hurricane Irma disaster area, or the Hurricane 
Maria disaster area, but which was not so purchased or 
constructed on account of Hurricane Harvey, Hurricane 
Irma, or Hurricane Maria. 
(c) LOANS FROM QUALIFIED PLANS.— 
(1) INCREASE IN LIMIT ON LOANS NOT TREATED AS DISTRIBU-
TIONS.—In the case of any loan from a qualified employer 
plan (as defined under section 72(p)(4) of the Internal Revenue 
Code of 1986) to a qualified individual made during the period 
beginning on the date of the enactment of this Act and ending 
on December 31, 2018— 
(A) clause (i) of section 72(p)(2)(A) of such Code shall 
be applied by substituting ‘‘$100,000’’ for ‘‘$50,000’’, and 
(B) clause (ii) of such section shall be applied by sub-
stituting ‘‘the present value of the nonforfeitable accrued 
benefit of the employee under the plan’’ for ‘‘one-half of 
the present value of the nonforfeitable accrued benefit of 
the employee under the plan’’. 
(2) DELAY OF REPAYMENT.—In the case of a qualified indi-
vidual with an outstanding loan on or after the qualified begin-
ning date from a qualified employer plan (as defined in section 
72(p)(4) of the Internal Revenue Code of 1986)— 
(A) if the due date pursuant to subparagraph (B) or 
(C) of section 72(p)(2) of such Code for any repayment 
with respect to such loan occurs during the period begin-
ning on the qualified beginning date and ending on 
December 31, 2018, such due date shall be delayed for 
1 year, 
(B) any subsequent repayments with respect to any 
such loan shall be appropriately adjusted to reflect the 
delay in the due date under paragraph (1) and any interest 
accruing during such delay, and 
(C) in determining the 5-year period and the term 
of a loan under subparagraph (B) or (C) of section 72(p)(2) 
of such Code, the period described in subparagraph (A) 
shall be disregarded. 
(3) QUALIFIED
INDIVIDUAL.—For purposes of this sub-
section—
H. R. 3823—10 
(A) IN
GENERAL.—The term ‘‘qualified individual’’ 
means any qualified Hurricane Harvey individual, any 
qualified Hurricane Irma individual, and any qualified 
Hurricane Maria individual. 
(B) QUALIFIED HURRICANE HARVEY INDIVIDUAL.—The 
term ‘‘qualified Hurricane Harvey individual’’ means an 
individual whose principal place of abode on August 23, 
2017, is located in the Hurricane Harvey disaster area 
and who has sustained an economic loss by reason of Hurri-
cane Harvey. 
(C) QUALIFIED HURRICANE IRMA INDIVIDUAL.—The term 
‘‘qualified Hurricane Irma individual’’ means an individual 
(other than a qualified Hurricane Harvey individual) whose 
principal place of abode on September 4, 2017, is located 
in the Hurricane Irma disaster area and who has sustained 
an economic loss by reason of Hurricane Irma. 
(D) QUALIFIED
HURRICANE
MARIA
INDIVIDUAL.—The 
term ‘‘qualified Hurricane Maria individual’’ means an indi-
vidual (other than a qualified Hurricane Harvey individual 
or a qualified Hurricane Irma individual) whose principal 
place of abode on September 16, 2017, is located in the 
Hurricane Maria disaster area and who has sustained an 
economic loss by reason of Hurricane Maria. 
(4) QUALIFIED BEGINNING DATE.—For purposes of this sub-
section, the qualified beginning date is— 
(A) in the case of any qualified Hurricane Harvey 
individual, August 23, 2017, 
(B) in the case of any qualified Hurricane Irma indi-
vidual, September 4, 2017, and 
(C) in the case of any qualified Hurricane Maria indi-
vidual, September 16, 2017. 
(d) PROVISIONS RELATING TO PLAN AMENDMENTS.— 
(1) IN GENERAL.—If this subsection applies to any amend-
ment to any plan or annuity contract, such plan or contract 
shall be treated as being operated in accordance with the terms 
of the plan during the period described in paragraph (2)(B)(i). 
(2) AMENDMENTS TO WHICH SUBSECTION APPLIES.— 
(A) IN GENERAL.—This subsection shall apply to any 
amendment to any plan or annuity contract which is 
made— 
(i) pursuant to any provision of this section, or 
pursuant to any regulation issued by the Secretary 
or the Secretary of Labor under any provision of this 
section, and 
(ii) on or before the last day of the first plan 
year beginning on or after January 1, 2019, or such 
later date as the Secretary may prescribe. 
In the case of a governmental plan (as defined in section 
414(d) of the Internal Revenue Code of 1986), clause (ii) 
shall be applied by substituting the date which is 2 years 
after the date otherwise applied under clause (ii). 
(B) CONDITIONS.—This subsection shall not apply to 
any amendment unless— 
(i) during the period— 
(I) beginning on the date that this section 
or the regulation described in subparagraph (A)(i) 
takes effect (or in the case of a plan or contract
H. R. 3823—11 
amendment not required by this section or such 
regulation, the effective date specified by the plan), 
and 
(II) ending on the date described in subpara-
graph (A)(ii) (or, if earlier, the date the plan or 
contract amendment is adopted), 
the plan or contract is operated as if such plan or contract 
amendment were in effect, and 
(ii) such plan or contract amendment applies retro-
actively for such period. 
SEC. 503. DISASTER-RELATED EMPLOYMENT RELIEF. 
(a) EMPLOYEE RETENTION CREDIT FOR EMPLOYERS AFFECTED 
BY HURRICANE HARVEY.— 
(1) IN GENERAL.—For purposes of section 38 of the Internal 
Revenue Code of 1986, in the case of an eligible employer, 
the Hurricane Harvey employee retention credit shall be treated 
as a credit listed in subsection (b) of such section. For purposes 
of this subsection, the Hurricane Harvey employee retention 
credit for any taxable year is an amount equal to 40 percent 
of the qualified wages with respect to each eligible employee 
of such employer for such taxable year. For purposes of the 
preceding sentence, the amount of qualified wages which may 
be taken into account with respect to any individual shall 
not exceed $6,000. 
(2) DEFINITIONS.—For purposes of this subsection— 
(A) ELIGIBLE EMPLOYER.—The term ‘‘eligible employer’’ 
means any employer— 
(i) which conducted an active trade or business 
on August 23, 2017, in the Hurricane Harvey disaster 
zone, and 
(ii) with respect to whom the trade or business 
described in clause (i) is inoperable on any day after 
August 23, 2017, and before January 1, 2018, as a 
result of damage sustained by reason of Hurricane 
Harvey. 
(B) ELIGIBLE EMPLOYEE.—The term ‘‘eligible employee’’ 
means with respect to an eligible employer an employee 
whose principal place of employment on August 23, 2017, 
with such eligible employer was in the Hurricane Harvey 
disaster zone. 
(C) QUALIFIED
WAGES.—The term ‘‘qualified wages’’ 
means wages (as defined in section 51(c)(1) of the Internal 
Revenue Code of 1986, but without regard to section 
3306(b)(2)(B) of such Code) paid or incurred by an eligible 
employer with respect to an eligible employee on any day 
after August 23, 2017, and before January 1, 2018, which 
occurs during the period— 
(i) beginning on the date on which the trade or 
business described in subparagraph (A) first became 
inoperable at the principal place of employment of 
the employee immediately before Hurricane Harvey, 
and 
(ii) ending on the date on which such trade or 
business has resumed significant operations at such 
principal place of employment.
H. R. 3823—12 
Such term shall include wages paid without regard to 
whether the employee performs no services, performs serv-
ices at a different place of employment than such principal 
place of employment, or performs services at such principal 
place of employment before significant operations have 
resumed. 
(3) CERTAIN RULES TO APPLY.—For purposes of this sub-
section, rules similar to the rules of sections 51(i)(1) and 52, 
of the Internal Revenue Code of 1986, shall apply. 
(4) EMPLOYEE
NOT
TAKEN
INTO
ACCOUNT
MORE
THAN 
ONCE.—An employee shall not be treated as an eligible 
employee for purposes of this subsection for any period with 
respect to any employer if such employer is allowed a credit 
under section 51 of the Internal Revenue Code of 1986 with 
respect to such employee for such period. 
(b) EMPLOYEE RETENTION CREDIT FOR EMPLOYERS AFFECTED 
BY HURRICANE IRMA.— 
(1) IN GENERAL.—For purposes of section 38 of the Internal 
Revenue Code of 1986, in the case of an eligible employer, 
the Hurricane Irma employee retention credit shall be treated 
as a credit listed in subsection (b) of such section. For purposes 
of this subsection, the Hurricane Irma employee retention credit 
for any taxable year is an amount equal to 40 percent of 
the qualified wages with respect to each eligible employee of 
such employer for such taxable year. For purposes of the pre-
ceding sentence, the amount of qualified wages which may 
be taken into account with respect to any individual shall 
not exceed $6,000. 
(2) DEFINITIONS.—For purposes of this subsection— 
(A) ELIGIBLE EMPLOYER.—The term ‘‘eligible employer’’ 
means any employer— 
(i) which conducted an active trade or business 
on September 4, 2017, in the Hurricane Irma disaster 
zone, and 
(ii) with respect to whom the trade or business 
described in clause (i) is inoperable on any day after 
September 4, 2017, and before January 1, 2018, as 
a result of damage sustained by reason of Hurricane 
Irma. 
(B) ELIGIBLE EMPLOYEE.—The term ‘‘eligible employee’’ 
means with respect to an eligible employer an employee 
whose principal place of employment on September 4, 2017, 
with such eligible employer was in the Hurricane Irma 
disaster zone. 
(C) QUALIFIED
WAGES.—The term ‘‘qualified wages’’ 
means wages (as defined in section 51(c)(1) of the Internal 
Revenue Code of 1986, but without regard to section 
3306(b)(2)(B) of such Code) paid or incurred by an eligible 
employer with respect to an eligible employee on any day 
after September 4, 2017, and before January 1, 2018, which 
occurs during the period— 
(i) beginning on the date on which the trade or 
business described in subparagraph (A) first became 
inoperable at the principal place of employment of 
the employee immediately before Hurricane Irma, and
H. R. 3823—13 
(ii) ending on the date on which such trade or 
business has resumed significant operations at such 
principal place of employment. 
Such term shall include wages paid without regard to 
whether the employee performs no services, performs serv-
ices at a different place of employment than such principal 
place of employment, or performs services at such principal 
place of employment before significant operations have 
resumed. 
(3) CERTAIN RULES TO APPLY.—For purposes of this sub-
section, rules similar to the rules of sections 51(i)(1) and 52, 
of the Internal Revenue Code of 1986, shall apply. 
(4) EMPLOYEE
NOT
TAKEN
INTO
ACCOUNT
MORE
THAN 
ONCE.—An employee shall not be treated as an eligible 
employee for purposes of this subsection for any period with 
respect to any employer if such employer is allowed a credit 
under subsection (a), or section 51 of the Internal Revenue 
Code of 1986, with respect to such employee for such period. 
(c) EMPLOYEE RETENTION CREDIT FOR EMPLOYERS AFFECTED 
BY HURRICANE MARIA.— 
(1) IN GENERAL.—For purposes of section 38 of the Internal 
Revenue Code of 1986, in the case of an eligible employer, 
the Hurricane Maria employee retention credit shall be treated 
as a credit listed in subsection (b) of such section. For purposes 
of this subsection, the Hurricane Maria employee retention 
credit for any taxable year is an amount equal to 40 percent 
of the qualified wages with respect to each eligible employee 
of such employer for such taxable year. For purposes of the 
preceding sentence, the amount of qualified wages which may 
be taken into account with respect to any individual shall 
not exceed $6,000. 
(2) DEFINITIONS.—For purposes of this subsection— 
(A) ELIGIBLE EMPLOYER.—The term ‘‘eligible employer’’ 
means any employer— 
(i) which conducted an active trade or business 
on September 16, 2017, in the Hurricane Maria dis-
aster zone, and 
(ii) with respect to whom the trade or business 
described in clause (i) is inoperable on any day after 
September 16, 2017, and before January 1, 2018, as 
a result of damage sustained by reason of Hurricane 
Maria. 
(B) ELIGIBLE EMPLOYEE.—The term ‘‘eligible employee’’ 
means with respect to an eligible employer an employee 
whose principal place of employment on September 16, 
2017, with such eligible employer was in the Hurricane 
Maria disaster zone. 
(C) QUALIFIED
WAGES.—The term ‘‘qualified wages’’ 
means wages (as defined in section 51(c)(1) of the Internal 
Revenue Code of 1986, but without regard to section 
3306(b)(2)(B) of such Code) paid or incurred by an eligible 
employer with respect to an eligible employee on any day 
after September 16, 2017, and before January 1, 2018, 
which occurs during the period— 
(i) beginning on the date on which the trade or 
business described in subparagraph (A) first became
H. R. 3823—14 
inoperable at the principal place of employment of 
the employee immediately before Hurricane Maria, and 
(ii) ending on the date on which such trade or 
business has resumed significant operations at such 
principal place of employment. 
Such term shall include wages paid without regard to 
whether the employee performs no services, performs serv-
ices at a different place of employment than such principal 
place of employment, or performs services at such principal 
place of employment before significant operations have 
resumed. 
(3) CERTAIN RULES TO APPLY.—For purposes of this sub-
section, rules similar to the rules of sections 51(i)(1) and 52, 
of the Internal Revenue Code of 1986, shall apply. 
(4) EMPLOYEE
NOT
TAKEN
INTO
ACCOUNT
MORE
THAN 
ONCE.—An employee shall not be treated as an eligible 
employee for purposes of this subsection for any period with 
respect to any employer if such employer is allowed a credit 
under subsection (a) or (b), or section 51 of the Internal Revenue 
Code of 1986, with respect to such employee for such period. 
SEC. 504. ADDITIONAL DISASTER-RELATED TAX RELIEF PROVISIONS. 
(a) TEMPORARY SUSPENSION OF LIMITATIONS ON CHARITABLE 
CONTRIBUTIONS.— 
(1) IN GENERAL.—Except as otherwise provided in para-
graph (2), subsection (b) of section 170 of the Internal Revenue 
Code of 1986 shall not apply to qualified contributions and 
such contributions 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 individual— 
(i) LIMITATION.—Any qualified contribution shall 
be allowed only to the extent that the aggregate of 
such contributions does not exceed the excess of the 
taxpayer’s contribution base (as defined in subpara-
graph (G) of section 170(b)(1) of such Code) over the 
amount of all other charitable contributions allowed 
under section 170(b)(1) of such Code. 
(ii) CARRYOVER.—If the aggregate amount of quali-
fied 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 corporation— 
(i) LIMITATION.—Any qualified contribution shall 
be allowed only to the extent that the aggregate of 
such contributions does not exceed the excess of the 
taxpayer’s taxable income (as determined under para-
graph (2) of section 170(b) of such Code) over the 
amount of all other charitable contributions allowed 
under such paragraph.
H. R. 3823—15 
(ii) CARRYOVER.—Rules similar to the rules of 
subparagraph (A)(ii) shall apply for purposes of this 
subparagraph. 
(3) EXCEPTION TO OVERALL LIMITATION ON ITEMIZED DEDUC-
TIONS.—So much of any deduction allowed under section 170 
of the Internal Revenue Code of 1986 as does not exceed the 
qualified contributions paid during the taxable year shall not 
be treated as an itemized deduction for purposes of section 
68 of such Code. 
(4) QUALIFIED CONTRIBUTIONS.— 
(A) IN GENERAL.—For purposes of this subsection, the 
term ‘‘qualified contribution’’ means any charitable con-
tribution (as defined in section 170(c) of the Internal Rev-
enue Code of 1986) if— 
(i) such contribution— 
(I) is paid during the period beginning on 
August 23, 2017, and ending on December 31, 
2017, in cash to an organization described in sec-
tion 170(b)(1)(A) of such Code, and 
(II) is made for relief efforts in the Hurricane 
Harvey disaster area, the Hurricane Irma disaster 
area, or the Hurricane Maria disaster area, 
(ii) the taxpayer obtains from such organization 
contemporaneous written acknowledgment (within the 
meaning of section 170(f)(8) of such Code) that such 
contribution was used (or is to be used) for relief efforts 
described in clause (i)(II), and 
(iii) the taxpayer has elected the application of 
this subsection with respect to such contribution. 
(B) EXCEPTION.—Such term shall not include a con-
tribution by a donor if the contribution is— 
(i) to an organization described in section 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 PARTNERSHIPS AND 
S CORPORATIONS.—In the case of a partnership or S corpora-
tion, the election under subparagraph (A)(iii) shall be made 
separately by each partner or shareholder. 
(b) SPECIAL RULES
FOR QUALIFIED DISASTER-RELATED PER-
SONAL 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 section 165(h)(2)(A) of such Code 
(reduced by the amount in clause (i) of this subpara-
graph) 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 December 31, 2009)’’,
H. R. 3823—16 
(C) the standard deduction determined under section 
63(c) of such Code shall be increased 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 subparagraph (C) of this paragraph. 
(2) NET DISASTER LOSS.—For purposes of this subsection, 
the term ‘‘net disaster loss’’ means the excess of qualified dis-
aster-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 subsection, the term ‘‘qualified 
disaster-related 
personal 
casualty 
losses’’ 
means 
losses 
described in section 165(c)(3) of the Internal Revenue Code 
of 1986— 
(A) which arise in the Hurricane Harvey disaster area 
on or after August 23, 2017, and which are attributable 
to Hurricane Harvey, 
(B) which arise in the Hurricane Irma disaster area 
on or after September 4, 2017, and which are attributable 
to Hurricane Irma, or 
(C) which arise in the Hurricane Maria disaster area 
on or after September 16, 2017, and which are attributable 
to Hurricane Maria. 
(c) SPECIAL RULE FOR DETERMINING EARNED INCOME.— 
(1) IN
GENERAL.—In the case of a qualified individual, 
if the earned income of the taxpayer for the taxable year 
which includes the applicable date is less than the earned 
income 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 election of the taxpayer, 
be determined by substituting— 
(A) such earned income for the preceding taxable year, 
for 
(B) such earned income for the taxable year which 
includes the applicable date. 
In the case of a resident of Puerto Rico determining the credit 
allowed under section 24(d)(1)(B)(ii) of such Code, the preceding 
sentence shall be applied by substituting ‘‘social security taxes 
(as defined in section 24(d)(2)(A) of the Internal Revenue Code 
of 1986)’’ for ‘‘earned income’’ each place it appears. 
(2) QUALIFIED
INDIVIDUAL.—For purposes of this sub-
section— 
(A) IN
GENERAL.—The term ‘‘qualified individual’’ 
means any qualified Hurricane Harvey individual, any 
qualified Hurricane Irma individual, and any qualified 
Hurricane Maria individual. 
(B) QUALIFIED HURRICANE HARVEY INDIVIDUAL.—The 
term ‘‘qualified Hurricane Harvey individual’’ means any 
individual whose principal place of abode on August 23, 
2017, was located— 
(i) in the Hurricane Harvey disaster zone, or 
(ii) in the Hurricane Harvey disaster area (but 
outside the Hurricane Harvey disaster zone) and such 
individual was displaced from such principal place of 
abode by reason of Hurricane Harvey.
H. R. 3823—17 
(C) QUALIFIED HURRICANE IRMA INDIVIDUAL.—The term 
‘‘qualified Hurricane Irma individual’’ means any individual 
(other than a qualified Hurricane Harvey individual) whose 
principal place of abode on September 4, 2017, was 
located— 
(i) in the Hurricane Irma disaster zone, or 
(ii) in the Hurricane Irma disaster area (but out-
side the Hurricane Irma disaster zone) and such indi-
vidual was displaced from such principal place of abode 
by reason of Hurricane Irma. 
(D) QUALIFIED
HURRICANE
MARIA
INDIVIDUAL.—The 
term ‘‘qualified Hurricane Maria individual’’ means any 
individual (other than a qualified Hurricane Harvey indi-
vidual or a qualified Hurricane Irma individual) whose 
principal place of abode on September 16, 2017, was 
located— 
(i) in the Hurricane Maria disaster zone, or 
(ii) in the Hurricane Maria disaster area (but out-
side the Hurricane Maria disaster zone) and such indi-
vidual was displaced from such principal place of abode 
by reason of Hurricane Maria. 
(3) APPLICABLE DATE.—For purposes of this subsection, the 
term ‘‘applicable date’’ means— 
(A) in the case of a qualified Hurricane Harvey indi-
vidual, August 23, 2017, 
(B) in the case of a qualified Hurricane Irma individual, 
September 4, 2017, and 
(C) in the case of a qualified Hurricane Maria indi-
vidual, September 16, 2017. 
(4) EARNED INCOME.—For purposes of this subsection, the 
term ‘‘earned income’’ has the meaning given such term under 
section 32(c) of the Internal 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 a taxable 
year which includes the applicable date— 
(i) such paragraph shall apply if either spouse 
is a qualified individual, and 
(ii) the earned income of the taxpayer for the pre-
ceding taxable year shall be the sum of the earned 
income of each spouse for such preceding taxable year. 
(B) UNIFORM APPLICATION OF ELECTION.—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 provided in this subsection, the 
Internal Revenue Code of 1986 shall be applied without 
regard to any substitution under paragraph (1). 
(d) APPLICATION OF DISASTER-RELATED TAX RELIEF TO POSSES-
SIONS OF THE UNITED STATES.—
H. R. 3823—18 
(1) PAYMENTS
TO
UNITED
STATES
VIRGIN
ISLANDS
AND 
PUERTO RICO.— 
(A) UNITED STATES VIRGIN ISLANDS.—The Secretary of 
the Treasury shall pay to the United States Virgin Islands 
amounts equal to the loss in revenues to the United States 
Virgin Islands by reason of the provisions of this title. 
Such amounts shall be determined by the Secretary of 
the Treasury based on information provided by the govern-
ment of the United States Virgin Islands. 
(B) PUERTO RICO.—The Secretary of the Treasury shall 
pay to Puerto Rico amounts estimated 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 title if a mirror code 
tax system had been in effect in Puerto Rico. The preceding 
sentence shall not apply with respect to Puerto Rico unless 
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 residents. 
(2) DEFINITION AND SPECIAL RULES.— 
(A) MIRROR CODE TAX SYSTEM.—For purposes of this 
subsection, the term ‘‘mirror code tax system’’ means, with 
respect to any possession of the United States, the income 
tax system of such possession 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. 
(B) TREATMENT OF PAYMENTS.—For purposes of section 
1324 of title 31, United States Code, the payments under 
this subsection 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. 
(C) COORDINATION
WITH
UNITED
STATES
INCOME 
TAXES.—In the case of any person with respect 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 title, the Internal Revenue Code of 1986 
shall be applied with respect to such person without regard 
to the provisions of this title which provide such benefit. 
SEC. 505. BUDGETARY EFFECTS. 
(a) EMERGENCY DESIGNATION.—This title is designated as an 
emergency requirement pursuant to section 4(g) of the Statutory 
Pay-As-You-Go Act of 2010 (2 U.S.C. 933(g)). 
(b) DESIGNATION IN SENATE.—In the Senate, this title is des-
ignated as an emergency requirement pursuant to section 403(a)
H. R. 3823—19 
of S. Con. Res. 13 (111th Congress), the concurrent resolution 
on the budget for fiscal year 2010. 
Speaker of the House of Representatives. 
Vice President of the United States and
President of the Senate.