I 
111TH CONGRESS 
1ST SESSION H. R. 4052 
To amend the Internal Revenue Code of 1986 to make certain disaster 
relief provisions permanent. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 6, 2009 
Mr. KIND (for himself, Mr. CARNAHAN, Mr. DAVIS of Alabama, Mr. HERGER, 
Mr. MELANCON, Mr. PAUL, and Mr. TANNER) introduced the following 
bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to make 
certain disaster relief provisions permanent. 
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 ‘‘Fair Disaster Tax Re-
lief Act of 2009’’. 
SEC. 2. CERTAIN DISASTER RELIEF PROVISIONS MADE 
PERMANENT. 
(a) LOSSES.— 
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(1) IN GENERAL.—Section 165(h)(3)(B)(i)(I) of 
the Internal Revenue Code of 1986 is amended by 
striking ‘‘before January 1, 2010’’. 
(2) LIMITATION ON INDIVIDUAL LOSS PER CAS-
UALTY.—Section 165(h)(1) of such Code is amended 
by striking ‘‘($100 for taxable years beginning after 
December 31, 2009)’’. 
(3) EFFECTIVE DATE.— 
(A) IN GENERAL.—The amendment made 
by paragraph (1) shall apply to disasters de-
clared in taxable years beginning after Decem-
ber 31, 2009. 
(B) INCREASE IN CASUALTY.—The amend-
ment made by paragraph (2) shall apply to tax-
able years beginning after December 31, 2009. 
(b) EXPENSING
OF
QUALIFIED
DISASTER
EX-
PENSES.— 
(1) IN
GENERAL.—Section 198A(b)(2)(A) of 
such Code is amended by striking ‘‘occurring before 
January 1, 2010’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to amounts paid or in-
curred after December 31, 2010, in connection with 
disasters declared after such date. 
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(c) NET OPERATING LOSSES ATTRIBUTABLE
TO 
FEDERALLY DECLARED DISASTERS.— 
(1) IN GENERAL.—Section 172(j)(1)(A)(i)(I) of 
such Code is amended by striking ‘‘occurring before 
January 1, 2010’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to losses arising in tax-
able years beginning after December 31, 2009, in 
connection with disasters declared after such date. 
(d) WAIVER
OF CERTAIN MORTGAGE REVENUE 
BOND
REQUIREMENTS
FOLLOWING
FEDERALLY
DE-
CLARED DISASTERS.— 
(1) IN GENERAL.—Section 143(k)(12) of such 
Code is amended— 
(A) in subparagraph (A)(i) by striking ‘‘oc-
curring before January 1, 2010’’, and 
(B) in subparagraph (B)(i) by striking 
‘‘occurring before January 1, 2010,’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to disasters occurring 
after December 31, 2009. 
(e) 
SPECIAL
DEPRECIATION
ALLOWANCE
FOR 
QUALIFIED DISASTER PROPERTY.— 
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(1) IN
GENERAL.—Section 168(n)(2)(A)(ii)(I) 
of such Code is amended by striking ‘‘occurring be-
fore January 1, 2010’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to property placed in 
service after December 31, 2009, with respect disas-
ters declared after such date. 
Æ 
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