hurricane distribution, unless the aggregate 
amount of such distributions from all plans 
maintained by the employer (and any member 
of any controlled group which includes the em-
ployer) to such individual exceeds $100,000. 
(C) CONTROLLED GROUP.—For purposes 
of subparagraph (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 re-
ceives a qualified hurricane distribution may, at 
any time during the 3-year period beginning on 
the day after the date on which such distribu-
tion was received, make one or more contribu-
tions in an aggregate amount not to exceed the 
amount of such distribution to an eligible retire-
ment plan of which such individual is a bene-
ficiary and to which a rollover contribution of 
such distribution could be made under section 
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. 
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(B) TREATMENT OF REPAYMENTS OF DIS-
TRIBUTIONS
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 distribu-
tion from an eligible retirement plan other than 
an individual retirement plan, then the taxpayer 
shall, to the extent of the amount of the con-
tribution, 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 trans-
ferred the amount to the eligible retirement 
plan in a direct trustee to trustee transfer with-
in 60 days of the distribution. 
(C) TREATMENT
OF
REPAYMENTS
FOR 
DISTRIBUTIONS FROM 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 distribu-
tion from an individual retirement plan (as de-
fined by section 7701(a)(37) of such Code), 
then, to the extent of the amount of the con-
tribution, the qualified hurricane distribution 
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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 sub-
section— 
(A) QUALIFIED
HURRICANE
DISTRIBU-
TION.—Except as provided in paragraph (2), 
the term ‘‘qualified hurricane distribution’’ 
means— 
(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 Hurricane Harvey disaster area and 
who has sustained an economic loss by rea-
son of Hurricane Harvey, 
(ii) any distribution (which is not de-
scribed in clause (i)) from an eligible re-
tirement 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 
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the Hurricane Irma disaster area and who 
has sustained an economic loss by reason 
of Hurricane Irma, and 
(iii) any distribution (which is not de-
scribed in clause (i) or (ii)) from an eligi-
ble retirement plan made on or after Sep-
tember 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 economic 
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 tax-
payer elects not to have this paragraph apply 
for any taxable year, any amount required to be 
included in gross income for such taxable year 
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shall be so included ratably over the 3-taxable- 
year period beginning with such taxable year. 
(B) SPECIAL RULE.—For purposes of sub-
paragraph (A), rules similar to the rules of sub-
paragraph (E) of section 408A(d)(3) of the In-
ternal Revenue Code of 1986 shall apply. 
(6) SPECIAL RULES.— 
(A) EXEMPTION OF DISTRIBUTIONS FROM 
TRUSTEE TO TRUSTEE TRANSFER AND WITH-
HOLDING
RULES.—For purposes of sections 
401(a)(31), 402(f), and 3405 of the Internal 
Revenue Code of 1986, qualified hurricane dis-
tributions shall not be treated as eligible roll-
over distributions. 
(B) QUALIFIED
HURRICANE
DISTRIBU-
TIONS TREATED AS MEETING PLAN DISTRIBU-
TION REQUIREMENTS.—For purposes the Inter-
nal Revenue Code of 1986, a qualified hurri-
cane 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 PURCHASES.— 
(1) RECONTRIBUTIONS.— 
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(A) IN GENERAL.—Any individual who re-
ceived a qualified distribution may, during the 
period beginning on August 23, 2017, and end-
ing on February 28, 2018, make one or more 
contributions in an aggregate amount not to ex-
ceed the amount of such qualified distribution 
to an eligible retirement plan (as defined in sec-
tion 402(c)(8)(B) of the Internal Revenue Code 
of 1986) of which such individual is a bene-
ficiary 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 subsection, the term ‘‘qualified distribution’’ 
means any distribution— 
(A) 
described 
in 
section 
401(k)(2)(B)(i)(IV), 403(b)(7)(A)(ii) (but only 
to the extent such distribution relates to finan-
cial hardship), 403(b)(11)(B), or 72(t)(2)(F), 
of the Internal Revenue Code of 1986, 
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(B) received after February 28, 2017, and 
before September 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 dis-
aster area, or the Hurricane Maria disaster 
area, but which was not so purchased or con-
structed on account of Hurricane Harvey, Hur-
ricane Irma, or Hurricane Maria. 
(c) LOANS FROM QUALIFIED PLANS.— 
(1) INCREASE IN LIMIT ON LOANS NOT TREAT-
ED
AS
DISTRIBUTIONS.—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 pe-
riod 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 ap-
plied by substituting ‘‘the present value of the 
nonforfeitable accrued benefit of the employee 
under the plan’’ for ‘‘one-half of the present 
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value of the nonforfeitable accrued benefit of 
the employee under the plan’’. 
(2) DELAY OF REPAYMENT.—In the case of a 
qualified individual with an outstanding loan on or 
after the qualified beginning 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 subpara-
graph (B) or (C) of section 72(p)(2) of such 
Code for any repayment with respect to such 
loan occurs during the period beginning on the 
qualified beginning date and ending on Decem-
ber 31, 2018, such due date shall be delayed for 
1 year, 
(B) any subsequent repayments with re-
spect 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 dis-
regarded. 
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(3) QUALIFIED INDIVIDUAL.—For purposes of 
this subsection— 
(A) IN GENERAL.—The term ‘‘qualified in-
dividual’’ means any qualified Hurricane Har-
vey individual, any qualified Hurricane Irma in-
dividual, and any qualified Hurricane Maria in-
dividual. 
(B) QUALIFIED HURRICANE HARVEY INDI-
VIDUAL.—The term ‘‘qualified Hurricane Har-
vey individual’’ means an individual whose prin-
cipal place of abode on August 23, 2017, is lo-
cated in the Hurricane Harvey disaster area 
and who has sustained an economic loss by rea-
son of Hurricane Harvey. 
(C) QUALIFIED
HURRICANE
IRMA
INDI-
VIDUAL.—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 rea-
son of Hurricane Irma. 
(D) QUALIFIED HURRICANE MARIA INDI-
VIDUAL.—The term ‘‘qualified Hurricane Maria 
individual’’ means an individual (other than a 
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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 dis-
aster area and who has sustained an economic 
loss by reason of Hurricane Maria. 
(4) QUALIFIED
BEGINNING
DATE.—For pur-
poses of this subsection, 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 individual, September 4, 2017, and 
(C) in the case of any qualified Hurricane 
Maria individual, September 16, 2017. 
(d) PROVISIONS
RELATING
TO
PLAN
AMEND-
MENTS.— 
(1) IN GENERAL.—If this subsection applies to 
any amendment to any plan or annuity contract, 
such plan or contract shall be treated as being oper-
ated in accordance with the terms of the plan during 
the period described in paragraph (2)(B)(i). 
(2) AMENDMENTS TO WHICH SUBSECTION AP-
PLIES.— 
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(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 Janu-
ary 1, 2019, or such later date as the Sec-
retary 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 sub-
stituting 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 de-
scribed in subparagraph (A)(i) takes 
effect (or in the case of a plan or con-
tract amendment not required by this 
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section or such regulation, the effec-
tive date specified by the plan), and 
(II) ending on the date described 
in subparagraph (A)(ii) (or, if earlier, 
the date the plan or contract amend-
ment 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 retroactively 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 em-
ployee 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 re-
spect to each eligible employee of such employer for 
such taxable year. For purposes of the preceding 
sentence, the amount of qualified wages which may 
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be taken into account with respect to any individual 
shall not exceed $6,000. 
(2) DEFINITIONS.—For purposes of this sub-
section— 
(A) ELIGIBLE EMPLOYER.—The term ‘‘eli-
gible employer’’ means any employer— 
(i) which conducted an active trade or 
business on August 23, 2017, in the Hur-
ricane Harvey disaster zone, and 
(ii) with respect to whom the trade or 
business described in clause (i) is inoper-
able 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 ‘‘eli-
gible employee’’ means with respect to an eligi-
ble 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 ‘‘quali-
fied 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 
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such Code) paid or incurred by an eligible em-
ployer with respect to an eligible employee on 
any day after August 23, 2017, and before Jan-
uary 1, 2018, which occurs during the period— 
(i) beginning on the date on which the 
trade or business described in subpara-
graph (A) first became inoperable at the 
principal place of employment of the em-
ployee immediately before Hurricane Har-
vey, and 
(ii) ending on the date on which such 
trade or business has resumed significant 
operations at such principal place of em-
ployment. 
Such term shall include wages paid without re-
gard to whether the employee performs no serv-
ices, performs services at a different place of 
employment than such principal place of em-
ployment, or performs services at such principal 
place of employment before significant oper-
ations have resumed. 
(3) CERTAIN RULES TO APPLY.—For purposes 
of this subsection, rules similar to the rules of sec-
tions 51(i)(1) and 52, of the Internal Revenue Code 
of 1986, shall apply. 
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(4) EMPLOYEE
NOT
TAKEN
INTO
ACCOUNT 
MORE THAN ONCE.—An employee shall not be treat-
ed as an eligible employee for purposes of this sub-
section 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 em-
ployee retention credit shall be treated as a credit 
listed in subsection (b) of such section. For purposes 
of this subsection, the Hurricane Irma employee re-
tention credit for any taxable year is an amount 
equal to 40 percent of the qualified wages with re-
spect 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 sub-
section— 
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(A) ELIGIBLE EMPLOYER.—The term ‘‘eli-
gible 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 inoper-
able 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 ‘‘eli-
gible employee’’ means with respect to an eligi-
ble 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 ‘‘quali-
fied 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 em-
ployer with respect to an eligible employee on 
any day after September 4, 2017, and before 
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January 1, 2018, which occurs during the pe-
riod— 
(i) beginning on the date on which the 
trade or business described in subpara-
graph (A) first became inoperable at the 
principal place of employment of the em-
ployee immediately before Hurricane Irma, 
and 
(ii) ending on the date on which such 
trade or business has resumed significant 
operations at such principal place of em-
ployment. 
Such term shall include wages paid without re-
gard to whether the employee performs no serv-
ices, performs services at a different place of 
employment than such principal place of em-
ployment, or performs services at such principal 
place of employment before significant oper-
ations have resumed. 
(3) CERTAIN RULES TO APPLY.—For purposes 
of this subsection, rules similar to the rules of sec-
tions 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 treat-
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ed as an eligible employee for purposes of this sub-
section 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 em-
ployee retention credit shall be treated as a credit 
listed in subsection (b) of such section. For purposes 
of this subsection, the Hurricane Maria employee re-
tention credit for any taxable year is an amount 
equal to 40 percent of the qualified wages with re-
spect 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 sub-
section— 
(A) ELIGIBLE EMPLOYER.—The term ‘‘eli-
gible employer’’ means any employer— 
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vided 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 RE-
LIEF TO POSSESSIONS OF THE UNITED STATES.— 
(1) PAYMENTS
TO
POSSESSIONS.—The Sec-
retary of the Treasury shall pay to each possession 
of the United States with a mirror code tax system 
amounts equal to the loss in revenues to that posses-
sion by reason of subsection (c). Such amounts shall 
be determined by the Secretary of the Treasury 
based on information provided by the government of 
the respective possession. 
(2) DEFINITION AND SPECIAL RULES.— 
(A) MIRROR CODE TAX SYSTEM.—For pur-
poses of this subsection, the term ‘‘mirror code 
tax system’’ means, with respect to any posses-
sion of the United States, the income tax sys-
tem of such possession if the income tax liabil-
ity 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 pur-
poses of section 1324 of title 31, United States 
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