† HR 1892 EAS2 
for an activity or project assisted under this heading if the 
recipient has adopted an environmental review, approval 
or permit under the preceding proviso or the activity or 
project is categorically excluded from review under the Na-
tional Environmental Policy Act of 1969 (42 U.S.C. 4321 
et seq.): Provided further, That the Secretary shall publish 
via notice in the Federal Register any waiver, or alternative 
requirement, to any statute or regulation that the Secretary 
administers pursuant to title I of the Housing and Commu-
nity Development Act of 1974 no later than 5 days before 
the effective date of such waiver or alternative requirement: 
Provided further, That the eighth proviso under this head-
ing in the Supplemental Appropriations for Disaster Relief 
Requirements Act, 2017 (division B of Public Law 115– 
56) is amended by inserting ‘‘408(c)(4),’’ after ‘‘407,’’: Pro-
vided further, That of the amounts made available under 
this heading, up to $15,000,000 shall be made available for 
capacity building and technical assistance, including as-
sistance on contracting and procurement processes, to sup-
port States, units of general local government, or Indian 
tribes (and their subrecipients) that receive allocations pur-
suant to this heading, received disaster recovery allocations 
under the same heading in Public Law 115–56, or may re-
ceive similar allocations for disaster recovery in future ap-
propriations Acts: Provided further, That of the amounts
† HR 1892 EAS2 
made available under this heading, up to $10,000,000 shall 
be transferred, in aggregate, to ‘‘Department of Housing 
and Urban Development—Program Office Salaries and Ex-
penses—Community Planning and Development’’ for nec-
essary costs, including information technology costs, of ad-
ministering and overseeing the obligation and expenditure 
of amounts under this heading: Provided further, That the 
amount specified in the preceding proviso shall be combined 
with funds appropriated under the same heading and for 
the same purpose in Public Law 115–56 and the aggregate 
of such amounts shall be available for any of the purposes 
specified under this heading or the same heading in Public 
Law 115–56 without limitation: Provided further, That, of 
the funds made available under this heading, $10,000,000 
shall be transferred to the Office of the Inspector General 
for necessary costs of overseeing and auditing funds made 
available under this heading: Provided further, That such 
amount is designated by the Congress as being for an emer-
gency requirement pursuant to section 251(b)(2)(A)(i) of 
the Balanced Budget and Emergency Deficit Control Act 
of 1985: Provided further, That amounts repurposed pursu-
ant to this section that were previously designated by the 
Congress as an emergency requirement pursuant to the Bal-
anced Budget and Emergency Deficit Control Act are des-
ignated by the Congress as an emergency requirement pur-
† HR 1892 EAS2 
suant to section 251(b)(2)(A)(i) of the Balanced Budget and 
Emergency Deficit Control Act of 1985. 
GENERAL PROVISIONS—DEPARTMENT OF HOUSING AND 
URBAN DEVELOPMENT 
SEC. 21102. Any funds made available under the head-
ing ‘‘Community Development Fund’’ under this subdivi-
sion that remain available, after the other funds under such 
heading have been allocated for necessary expenses for ac-
tivities authorized under such heading, shall be used for ad-
ditional mitigation activities in the most impacted and dis-
tressed areas resulting from a major declared disaster that 
occurred in 2014, 2015, 2016 or 2017: Provided, That such 
remaining funds shall be awarded to grantees of funding 
provided for disaster relief under the heading ‘‘Community 
Development Fund’’ in this subdivision, section 420 of divi-
sion L of Public Law 114–113, section 145 of division C 
of Public Law 114–223, section 192 of division C of Public 
Law 114–223 (as added by section 101(3) of division A of 
Public Law 114–254), section 421 of division K of Public 
Law 115–31, and the same heading in division B of Public 
Law 115–56 subject to the same terms and conditions under 
this subdivision and such Acts respectively: Provided fur-
ther, That each such grantee shall receive an allocation from 
such remaining funds in the same proportion that the 
amount of funds such grantee received under this subdivi-
† HR 1892 EAS2 
sion and under the Acts specified in the previous proviso 
bears to the amount of all funds provided to all grantees 
specified in the previous proviso. 
SEC. 21103. For 2018, the Secretary of Housing and 
Urban Development may make temporary adjustments to 
the section 8 housing choice voucher annual renewal fund-
ing allocations and administrative fee eligibility deter-
minations for public housing agencies located in the most 
impacted and distressed areas in which a major Presi-
dentially declared disaster occurred during 2017 under title 
IV of the Robert T. Stafford Disaster Relief and Emergency 
Assistance Act (42 U.S.C. 5170 et seq.), to avoid significant 
adverse funding impacts that would otherwise result from 
the disaster, or to facilitate leasing up to a public housing 
agency’s authorized level of units under contract (but not 
to exceed such level), upon request by and in consultation 
with a public housing agency and supported by documenta-
tion as required by the Secretary that demonstrates the need 
for the adjustment. 
TITLE XII 
GENERAL PROVISIONS—THIS SUBDIVISION 
SEC. 21201. Each amount appropriated or made 
available by this subdivision is in addition to amounts oth-
erwise appropriated for the fiscal year involved.
† HR 1892 EAS2 
SEC. 21202. No part of any appropriation contained 
in this subdivision shall remain available for obligation be-
yond the current fiscal year unless expressly so provided 
herein. 
SEC. 21203. Unless otherwise provided for by this sub-
division, the additional amounts appropriated by this sub-
division to appropriations accounts shall be available under 
the authorities and conditions applicable to such appro-
priations accounts for fiscal year 2018. 
SEC. 21204. Each amount designated in this subdivi-
sion by the Congress as being for an emergency requirement 
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget 
and Emergency Deficit Control Act of 1985 shall be avail-
able (or rescinded or transferred, if applicable) only if the 
President subsequently so designates all such amounts and 
transmits such designations to the Congress. 
SEC. 21205. For purposes of this subdivision, the con-
sequences or impacts of any hurricane shall include dam-
ages caused by the storm at any time during the entirety 
of its duration as a cyclone, as defined by the National 
Hurricane Center. 
SEC. 21206. Any amount appropriated by this sub-
division, designated by the Congress as an emergency re-
quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985
100 
† HR 1892 EAS2 
and subsequently so designated by the President, and trans-
ferred pursuant to transfer authorities provided by this sub-
division shall retain such designation. 
SEC. 21207. The terms and conditions applicable to 
the funds provided in this subdivision, including those pro-
vided by this title, shall also apply to the funds made avail-
able in division B of Public Law 115–56 and in division 
A of Public Law 115–72. 
SEC. 21208. (a) Section 305 of division A of the Addi-
tional Supplemental Appropriations for Disaster Relief Re-
quirements Act, 2017 (Public Law 115–72) is amended— 
(1) in subsection (a)— 
(A) by striking ‘‘(1) Not later than Decem-
ber 31, 2017,’’ and inserting ‘‘Not later than 
March 31, 2018,’’; and 
(B) by striking paragraph (2); and 
(2) in subsection (b), by striking ‘‘receiving 
funds under this division’’ and inserting ‘‘expending 
more than $10,000,000 of funds provided by this divi-
sion and division B of Public Law 115–56 in any 
one fiscal year’’. 
(b) Section 305 of division A of the Additional Supple-
mental Appropriations for Disaster Relief Requirements 
Act, 2017 (Public Law 115–72), as amended by this section,
101 
† HR 1892 EAS2 
shall apply to funds appropriated by this division as if they 
had been appropriated by that division. 
(c) In order to proactively prepare for oversight of fu-
ture disaster relief funding, not later than one year after 
the date of enactment of this Act, the Director of the Office 
of Management and Budget shall issue standard guidance 
for Federal agencies to use in designing internal control 
plans for disaster relief funding. This guidance shall lever-
age existing internal control review processes and shall in-
clude, at a minimum, the following elements: 
(1) Robust criteria for identifying and docu-
menting incremental risks and mitigating controls re-
lated to the funding. 
(2) Guidance for documenting the linkage be-
tween the incremental risks related to disaster fund-
ing and efforts to address known internal control 
risks. 
SEC. 21209. Any agency or department provided fund-
ing in excess of $3,000,000,000 by this subdivision, includ-
ing the Federal Emergency Management Agency, the De-
partment of Housing and Urban Development, and the 
Corps of Engineers, is directed to provide a report to the 
Committees on Appropriations of the House of Representa-
tives and the Senate regarding its efforts to provide ade-
102 
† HR 1892 EAS2 
quate resources and technical assistance for small, low-in-
come communities affected by natural disasters. 
SEC. 21210. (a) Not later than 180 days after the date 
of enactment of this subdivision and in coordination with 
the Administrator of the Federal Emergency Management 
Agency, with support and contributions from the Secretary 
of the Treasury, the Secretary of Energy, and other Federal 
agencies having responsibilities defined under the National 
Disaster Recovery Framework, the Governor of the Com-
monwealth of Puerto Rico shall submit to Congress a report 
describing the Commonwealth’s 12- and 24-month economic 
and disaster recovery plan that— 
(1) defines the priorities, goals, and expected out-
comes of the recovery effort for the Commonwealth, 
based on damage assessments prepared pursuant to 
Federal law, if applicable, including— 
(A) housing; 
(B) economic issues, including workforce de-
velopment and industry expansion and cultiva-
tion; 
(C) health and social services; 
(D) natural and cultural resources; 
(E) governance and civic institutions; 
(F) electric power systems and grid restora-
tion;
103 
† HR 1892 EAS2 
(G) environmental issues, including solid 
waste facilities; and 
(H) other infrastructure systems, including 
repair, restoration, replacement, and improve-
ment of public infrastructure such water and 
wastewater treatment facilities, communications 
networks, and transportation infrastructure; 
(2) is consistent with— 
(A) the Commonwealth’s fiscal capacity to 
provide long-term operation and maintenance of 
rebuilt or replaced assets; 
(B) alternative procedures and associated 
programmatic guidance adopted by the Adminis-
trator of the Federal Emergency Management 
Agency pursuant to section 428 of the Robert T. 
Stafford Disaster Relief and Emergency Assist-
ance Act (42 U.S.C. 5189f); and 
(C) actions as may be necessary to mitigate 
vulnerabilities to future extreme weather events 
and natural disasters and increase community 
resilience, including encouraging the adoption 
and enforcement of the latest published editions 
of relevant consensus-based codes, specifications, 
and standards that incorporate the latest hazard- 
resistant designs and establish minimum accept-
104 
† HR 1892 EAS2 
able criteria for the design, construction, and 
maintenance of residential structures and facili-
ties for the purpose of protecting the health, safe-
ty, and general welfare of the buildings’ users 
against disasters; 
(3) promotes transparency and accountability 
through appropriate public notification, outreach, 
and hearings; 
(4) identifies performance metrics for assessing 
and reporting on the progress toward achieving the 
Commonwealth’s recovery goals, as identified under 
paragraph (1); 
(5) is developed in coordination with the Over-
sight Board established under PROMESA; and 
(6) is certified by that Oversight Board to be 
consistent with the purpose set forth in section 101(a) 
of PROMESA (48 U.S.C. 2121(a)). 
(b) At the end of every 30-day period before the submis-
sion of the report described in subsection (a), the Governor 
of the Commonwealth of Puerto Rico, in coordination with 
the Administrator of the Federal Emergency Management 
Agency, shall provide to Congress interim status updates 
on progress developing such report. 
(c) At the end of every 180-day period after the submis-
sion of the report described in subsection (a), the Governor
105 
† HR 1892 EAS2 
of the Commonwealth of Puerto Rico, in coordination with 
the Administrator of the Federal Emergency Management 
Agency, shall make public a report on progress achieving 
the goals set forth in such report. 
(d) During the development, and after the submission, 
of the report required in subsection (a), the Oversight Board 
may provide to Congress reports on the status of coordina-
tion with the Governor of Puerto Rico. 
(e) Amounts made available by this subdivision to a 
covered territory for response to or recovery from Hurricane 
Irma or Hurricane Maria in an aggregate amount greater 
than $10,000,000 may be reviewed by the Oversight Board 
under the Oversight Board’s authority under 204(b)(2) of 
PROMESA (48 U.S.C. 2144(b)(2)). 
(f) When developing a Fiscal Plan while the recovery 
plan required under subsection (a) is in development and 
in effect, the Oversight Board shall use and incorporate, to 
the greatest extent feasible, damage assessments prepared 
pursuant to Federal law. 
(g) For purposes of this section, the terms ‘‘covered ter-
ritory’’ and ‘‘Oversight Board’’ have the meaning given 
those term in section 5 of PROMESA (48 U.S.C. 2104). 
This subdivision may be cited as the ‘‘Further Addi-
tional Supplemental Appropriations for Disaster Relief Re-
quirements Act, 2018’’.
106 
† HR 1892 EAS2 
SUBDIVISION 
2—TAX 
RELIEF 
AND MEDICAID CHANGES RE-
LATING TO CERTAIN DISAS-
TERS 
TITLE I—CALIFORNIA FIRES 
SEC. 20101. DEFINITIONS. 
For purposes of this title— 
(1) CALIFORNIA
WILDFIRE
DISASTER
ZONE.— 
The term ‘‘California wildfire disaster zone’’ means 
that portion of the California wildfire disaster area 
determined by the President to warrant individual or 
individual and public assistance from the Federal 
Government under the Robert T. Stafford Disaster 
Relief and Emergency Assistance Act by reason of 
wildfires in California. 
(2) CALIFORNIA
WILDFIRE
DISASTER
AREA.— 
The term ‘‘California wildfire disaster area’’ means 
an area with respect to which between January 1, 
2017 through January 18, 2018 a major disaster has 
been declared by the President under section 401 of 
such Act by reason of wildfires in California. 
SEC. 20102. SPECIAL DISASTER-RELATED RULES FOR USE 
OF RETIREMENT FUNDS. 
(a) TAX-FAVORED WITHDRAWALS FROM RETIREMENT 
PLANS.—
107 
† HR 1892 EAS2 
(1) IN GENERAL.—Section 72(t) of the Internal 
Revenue Code of 1986 shall not apply to any quali-
fied wildfire distribution. 
(2) AGGREGATE DOLLAR LIMITATION.— 
(A) IN GENERAL.—For purposes of this sub-
section, the aggregate amount of distributions re-
ceived by an individual which may be treated as 
qualified wildfire distributions for any taxable 
year shall not exceed the excess (if any) of— 
(i) $100,000, over 
(ii) the aggregate amounts treated as 
qualified wildfire distributions received by 
such individual for all prior taxable years. 
(B) 
TREATMENT
OF
PLAN
DISTRIBU-
TIONS.—If a distribution to an individual would 
(without regard to subparagraph (A)) be a quali-
fied wildfire distribution, a plan shall not be 
treated as violating any requirement of the In-
ternal Revenue Code of 1986 merely because the 
plan treats such distribution as a qualified wild-
fire 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 employer) to such indi-
vidual exceeds $100,000.
108 
† HR 1892 EAS2 
(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 wildfire 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 contributions 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 dis-
tribution 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. 
(B) TREATMENT OF REPAYMENTS OF DIS-
TRIBUTIONS FROM ELIGIBLE RETIREMENT PLANS 
OTHER THAN IRAS.—For purposes of the Inter-
nal Revenue Code of 1986, if a contribution is 
made pursuant to subparagraph (A) with respect 
to a qualified wildfire distribution from an eligi-
109 
† HR 1892 EAS2 
ble retirement plan other than an individual re-
tirement plan, then the taxpayer shall, to the ex-
tent of the amount of the contribution, be treated 
as having received the qualified wildfire distribu-
tion in an eligible rollover distribution (as de-
fined in section 402(c)(4) of such Code) and as 
having transferred the amount to the eligible re-
tirement plan in a direct trustee to trustee trans-
fer within 60 days of the distribution. 
(C) TREATMENT OF REPAYMENTS FOR DIS-
TRIBUTIONS FROM IRAS.—For purposes of the 
Internal Revenue Code of 1986, if a contribution 
is made pursuant to subparagraph (A) with re-
spect to a qualified wildfire 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 
wildfire distribution shall be treated as a dis-
tribution described in section 408(d)(3) of such 
Code and as having been transferred to the eligi-
ble retirement plan in a direct trustee to trustee 
transfer within 60 days of the distribution. 
(4) DEFINITIONS.—For purposes of this sub-
section—
110 
† HR 1892 EAS2 
(A) QUALIFIED WILDFIRE DISTRIBUTION.— 
Except as provided in paragraph (2), the term 
‘‘qualified wildfire distribution’’ means any dis-
tribution from an eligible retirement plan made 
on or after October 8, 2017, and before January 
1, 2019, to an individual whose principal place 
of abode during any portion of the period from 
October 8, 2017, to December 31, 2017, is located 
in the California wildfire disaster area and who 
has sustained an economic loss by reason of the 
wildfires to which the declaration of such area 
relates. 
(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 PE-
RIOD.— 
(A) IN GENERAL.—In the case of any quali-
fied wildfire distribution, unless the taxpayer 
elects not to have this paragraph apply for any 
taxable year, any amount required to be in-
cluded in gross income for such taxable year 
shall be so included ratably over the 3-taxable- 
year period beginning with such taxable year.
111 
† HR 1892 EAS2 
(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 Inter-
nal 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 Rev-
enue Code of 1986, qualified wildfire distribu-
tions shall not be treated as eligible rollover dis-
tributions. 
(B) QUALIFIED
WILDFIRE
DISTRIBUTIONS 
TREATED AS MEETING PLAN DISTRIBUTION RE-
QUIREMENTS.—For purposes the Internal Rev-
enue Code of 1986, a qualified wildfire distribu-
tion 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.— 
(A) IN GENERAL.—Any individual who re-
ceived a qualified distribution may, during the 
period beginning on October 8, 2017, and ending
112 
† HR 1892 EAS2 
on June 30, 2018, make one or more contribu-
tions in an aggregate amount not to exceed the 
amount of such qualified distribution to an eligi-
ble retirement plan (as defined in section 
402(c)(8)(B) of the Internal Revenue Code of 
1986) of which such individual is a beneficiary 
and to which a rollover contribution of such dis-
tribution 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 dis-
tribution 
relates 
to 
financial 
hardship), 
403(b)(11)(B), or 72(t)(2)(F), of the Internal 
Revenue Code of 1986, 
(B) received after March 31, 2017, and be-
fore January 15, 2018, and
113 
† HR 1892 EAS2 
(C) which was to be used to purchase or 
construct a principal residence in the California 
wildfire disaster area but which was not so pur-
chased or constructed on account of the wildfires 
to which the declaration of such area relates. 
(c) LOANS FROM QUALIFIED PLANS.— 
(1) INCREASE IN LIMIT ON LOANS NOT TREATED 
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 period begin-
ning on the date of the enactment of this Act and end-
ing 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 
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 October 8, 2017, from a qualified employer plan
115 
† HR 1892 EAS2 
loss by reason of wildfires to which the declaration of 
such area relates. 
(d) PROVISIONS RELATING TO PLAN AMENDMENTS.— 
(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.— 
(A) IN
GENERAL.—This subsection shall 
apply to any amendment to any plan or annu-
ity 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 sub-
116 
† HR 1892 EAS2 
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 described in 
subparagraph (A)(i) takes effect (or in 
the case of a plan or contract amend-
ment not required by this section or 
such regulation, the effective date speci-
fied 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. 20103. EMPLOYEE RETENTION CREDIT FOR EMPLOY-
ERS AFFECTED BY CALIFORNIA WILDFIRES. 
(a) IN GENERAL.—For purposes of section 38 of the 
Internal Revenue Code of 1986, in the case of an eligible 
employer, the California wildfire employee retention credit
117 
† HR 1892 EAS2 
shall be treated as a credit listed in subsection (b) of such 
section. For purposes of this subsection, the California wild-
fire 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 be taken into account 
with respect to any individual shall not exceed $6,000. 
(b) DEFINITIONS.—For purposes of this section— 
(1) ELIGIBLE
EMPLOYER.—The term ‘‘eligible 
employer’’ means any employer— 
(A) which conducted an active trade or 
business on October 8, 2017, in the California 
wildfire disaster zone, and 
(B) with respect to whom the trade or busi-
ness described in subparagraph (A) is inoperable 
on any day after October 8, 2017, and before 
January 1, 2018, as a result of damage sus-
tained by reason of the wildfires to which such 
declaration of such area relates. 
(2) ELIGIBLE
EMPLOYEE.—The term ‘‘eligible 
employee’’ means with respect to an eligible employer 
an employee whose principal place of employment on 
October 8, 2017, with such eligible employer was in 
the California wildfire disaster zone.
118 
† HR 1892 EAS2 
(3) QUALIFIED
WAGES.—The term ‘‘qualified 
wages’’ means wages (as defined in section 51(c)(1) of 
the Internal Revenue Code of 1986, but without re-
gard 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 October 8, 2017, 
and before January 1, 2018, which occurs during the 
period— 
(A) beginning on the date on which the 
trade or business described in paragraph (1) 
first became inoperable at the principal place of 
employment of the employee immediately before 
the wildfires to which the declaration of the Cali-
fornia wildfire disaster area relates, and 
(B) 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 
services at a different place of employment than such 
principal place of employment, or performs services 
at such principal place of employment before signifi-
cant operations have resumed. 
(c) CERTAIN RULES TO APPLY.—For purposes of this 
section, rules similar to the rules of sections 51(i)(1), 52,
119 
† HR 1892 EAS2 
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 eligi-
ble employee for purposes of this 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. 
SEC. 20104. ADDITIONAL DISASTER-RELATED TAX RELIEF 
PROVISIONS. 
(a) TEMPORARY SUSPENSION
OF LIMITATIONS
ON 
CHARITABLE CONTRIBUTIONS.— 
(1) IN GENERAL.—Except as otherwise provided 
in paragraph (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 con-
tributions. 
(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—
120 
† HR 1892 EAS2 
(i) LIMITATION.—Any qualified con-
tribution shall be allowed only to the extent 
that the aggregate of such contributions does 
not exceed the excess of the taxpayer’s con-
tribution base (as defined in subparagraph 
(H) of section 170(b)(1) of such Code) over 
the amount of all other charitable contribu-
tions allowed under section 170(b)(1) of 
such Code. 
(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 por-
tion of subparagraph (A) of such section 
which precedes clause (i) thereof for pur-
poses 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 extent 
that the aggregate of such contributions does 
not exceed the excess of the taxpayer’s tax-
able income (as determined under para-
121 
† HR 1892 EAS2 
graph (2) of section 170(b) of such Code) 
over the amount of all other charitable con-
tributions allowed under such paragraph. 
(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 DEDUCTIONS.—So much of any deduction 
allowed under section 170 of the Internal Revenue 
Code of 1986 as does not exceed the qualified con-
tributions paid during the taxable year shall not be 
treated as an itemized deduction for purposes of sec-
tion 68 of such Code. 
(4) QUALIFIED CONTRIBUTIONS.— 
(A) IN GENERAL.—For purposes of this sub-
section, the term ‘‘qualified contribution’’ means 
any charitable contribution (as defined in sec-
tion 170(c) of the Internal Revenue Code of 
1986) if— 
(i) such contribution— 
(I) is paid during the period be-
ginning on October 8, 2017, and end-
ing on December 31, 2018, in cash to 
an organization described in section 
170(b)(1)(A) of such Code, and
122 
† HR 1892 EAS2 
(II) is made for relief efforts in 
the California wildfire disaster area, 
(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 re-
lief efforts described in clause (i)(II), and 
(iii) the taxpayer has elected the appli-
cation of this subsection with respect to such 
contribution. 
(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
123 
† HR 1892 EAS2 
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 section 
165(h)(2)(A) of such Code (reduced by the 
amount in clause (i) of this subparagraph) 
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)’’, 
(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
124 
† HR 1892 EAS2 
as is attributable to the increase under subpara-
graph (C) of this paragraph. 
(2) NET DISASTER LOSS.—For purposes of this 
subsection, the term ‘‘net disaster loss’’ means the ex-
cess of qualified disaster-related personal casualty 
losses over personal casualty gains (as defined in sec-
tion 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 which arise in the 
California wildfire disaster area on or after October 
8, 2017, and which are attributable to the wildfires 
to which the declaration of such area relates. 
(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 
taxable year which includes any portion of the period 
from October 8, 2017, to December 31, 2017, is less 
than the earned income of the taxpayer for the pre-
ceding taxable year, the credits allowed under sections 
24(d) and 32 of the Internal Revenue Code of 1986
125 
† HR 1892 EAS2 
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 any portion of the period from 
October 8, 2017, to December 31, 2017. 
(2) QUALIFIED
INDIVIDUAL.—For purposes of 
this subsection, the term ‘‘qualified individual’’ means 
any individual whose principal place of abode during 
any portion of the period from October 8, 2017, to 
December 31, 2017, was located— 
(A) in the California wildfire disaster zone, 
or 
(B) in the California wildfire disaster area 
(but outside the California wildfire disaster 
zone) and such individual was displaced from 
such principal place of abode by reason of the 
wildfires to which the declaration of such area 
relates. 
(3) EARNED INCOME.—For purposes of this sub-
section, the term ‘‘earned income’’ has the meaning 
given such term under section 32(c) of the Internal 
Revenue Code of 1986. 
(4) SPECIAL RULES.—
126 
† HR 1892 EAS2 
(A) APPLICATION TO JOINT RETURNS.—For 
purposes of paragraph (1), in the case of a joint 
return for a taxable year which includes any 
portion of the period from October 8, 2017, to 
December 31, 2017— 
(i) such paragraph shall apply if ei-
ther spouse is a qualified individual, and 
(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 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 In-
ternal Revenue Code of 1986, an incorrect use on 
a return of earned income pursuant to para-
graph (1) shall be treated as a mathematical or 
clerical error. 
(D) NO
EFFECT
ON
DETERMINATION
OF 
GROSS INCOME, ETC.—Except as otherwise pro-
vided in this subsection, the Internal Revenue
127 
† HR 1892 EAS2 
Code of 1986 shall be applied without regard to 
any substitution under paragraph (1). 
TITLE II—TAX RELIEF FOR HUR-
RICANES HARVEY, IRMA, AND 
MARIA 
SEC. 20201. TAX RELIEF FOR HURRICANES HARVEY, IRMA, 
AND MARIA. 
(a) MODIFICATION
OF HURRICANES HARVEY
AND 
IRMA DISASTER AREAS.—Subsections (a)(2) and (b)(2) of 
section 501 of the Disaster Tax Relief and Airport and Air-
way Extension Act of 2017 (Public Law 115–63; 131 Stat. 
1173) are both amended by striking ‘‘September 21, 2017’’ 
and inserting ‘‘October 17, 2017’’. 
(b) EMPLOYEE
RETENTION
CREDIT.—Subsections 
(a)(3), (b)(3), and (c)(3) of section 503 of the Disaster Tax 
Relief and Airport and Airway Extension Act of 2017 
(Public Law 115–63; 131 Stat. 1181) are each amended by 
striking ‘‘sections 51(i)(1) and 52’’ and inserting ‘‘sections 
51(i)(1), 52, and 280C(a)’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the provisions of 
title V of the Disaster Tax Relief and Airport and Airway 
Extension Act of 2017 to which such amendments relate.
128 
† HR 1892 EAS2 
TITLE 
III—HURRICANE 
MARIA 
RELIEF FOR PUERTO RICO 
AND 
THE 
VIRGIN 
ISLANDS 
MEDICAID PROGRAMS 
SEC. 20301. HURRICANE MARIA RELIEF FOR PUERTO RICO 
AND THE VIRGIN ISLANDS MEDICAID PRO-
GRAMS. 
(a) INCREASED CAPS.—Section 1108(g)(5) of the So-
cial Security Act (42 U.S.C. 1308(g)(5)) is amended— 
(1) in subparagraph (A), by striking ‘‘subpara-
graph (B)’’ and inserting ‘‘subparagraphs (B), (C), 
(D), and (E)’’; and 
(2) by adding at the end the following new sub-
paragraphs: 
‘‘(C) Subject to subparagraphs (D) and (E), for 
the period beginning January 1, 2018, and ending 
September 30, 2019— 
‘‘(i) the amount of the increase otherwise 
provided under subparagraphs (A) and (B) for 
Puerto Rico shall be further increased by 
$3,600,000,000; and 
‘‘(ii) the amount of the increase otherwise 
provided under subparagraph (A) for the Virgin 
Islands 
shall 
be 
further 
increased 
by 
$106,931,000.
129 
† HR 1892 EAS2 
‘‘(D) For the period described in subparagraph 
(C), the amount of the increase otherwise provided 
under subparagraph (A)— 
‘‘(i) for Puerto Rico shall be further in-
creased by $1,200,000,000 if the Secretary cer-
tifies that Puerto Rico has taken reasonable and 
appropriate steps during such period, in accord-
ance with a timeline established by the Sec-
retary, to— 
‘‘(I) implement methods, satisfactory to 
the Secretary, for the collection and report-
ing of reliable data to the Transformed 
Medicaid Statistical Information System 
(T–MSIS) (or a successor system); and 
‘‘(II) demonstrate progress in estab-
lishing a State medicaid fraud control unit 
described in section 1903(q); and 
‘‘(ii) for the Virgin Islands shall be further 
increased by $35,644,000 if the Secretary cer-
tifies that the Virgin Islands has taken reason-
able and appropriate steps during such period, 
in accordance with a timeline established by the 
Secretary, to meet the conditions for certification 
specified in subclauses (I) and (II) of clause (i).
130 
† HR 1892 EAS2 
‘‘(E) Notwithstanding any other provision of 
title XIX, during the period in which the additional 
funds provided under subparagraphs (C) and (D) are 
available for Puerto Rico and the Virgin Islands, re-
spectively, with respect to payments from such addi-
tional funds for amounts expended by Puerto Rico 
and the Virgin Islands under such title, the Secretary 
shall increase the Federal medical assistance percent-
age or other rate that would otherwise apply to such 
payments to 100 percent.’’. 
(b) DISREGARD OF CERTAIN EXPENDITURES FROM 
SPENDING CAP.—Section 1108(g)(4) of the Social Security 
Act (42 U.S.C. 1308(g)(4)) is amended— 
(1) by inserting ‘‘for a calendar quarter of such 
fiscal year,’’ after ‘‘section 1903(a)(3)’’; and 
(2) by striking ‘‘of such fiscal year for a cal-
endar quarter of such fiscal year,’’ and inserting ‘‘of 
such fiscal year, and with respect to fiscal years be-
ginning with fiscal year 2018, if the Virgin Islands 
qualifies for a payment under section 1903(a)(6) for 
a calendar quarter (beginning on or after January 1, 
2018) of such fiscal year,’’. 
(c) REPORT TO CONGRESS.—Not later than July 1, 
2018, the Secretary of Health and Human Services shall 
submit a report to the Committee on Energy and Commerce
131 
† HR 1892 EAS2 
of the House of Representatives and the Committee on Fi-
nance of the Senate that— 
(1) describes the steps taken by Puerto Rico and 
the Virgin Islands to meet the conditions for certifi-
cation specified in clauses (i) and (ii ), respectively, 
of section 1108(g)(5)(D) of the Social Security Act 
(42 U.S.C. 1308(g)(5)(D)) (as amended by subsection 
(a) of this section); and 
(2) specifies timelines for each such territory to, 
as a condition of eligibility for any additional in-
creases in the amounts determined for Puerto Rico or 
the Virgin Islands, respectively, under subsection (g) 
of section 1108 of such Act (42 U.S.C. 1308) for pur-
poses of payments under title XIX of such Act for fis-
cal year 2019, complete— 
(A) implementation of methods, satisfactory 
to the Secretary, for the collection and reporting 
of reliable data to the Transformed Medicaid 
Statistical Information System (T–MSIS) (or a 
successor system); and 
(B) the establishment of a State medicaid 
fraud control unit described in section 1903(q) of 
the Social Security Act (42 U.S.C. 1396d(q)).
149 
† HR 1892 EAS2 
Treasury during the fiscal year in which the sale oc-
curs. 
(b) EMERGENCY PROTECTION.—The Secretary of En-
ergy may not draw down and sell crude oil under this sec-
tion in quantities that would limit the authority to sell pe-
troleum products under subsection (h) of section 161 of the 
Energy Policy and Conservation Act (42 U.S.C. 6241) in 
the full quantity authorized by that subsection. 
(c) STRATEGIC PETROLEUM DRAWDOWN CONDITIONS 
AND LIMITATIONS.— 
(1) CONDITIONS.—Section 161(h)(1) of the En-
ergy Policy and Conservation Act (42 U.S.C. 
6241(h)(1)) is amended in subparagraph (B) by strik-
ing ‘‘shortage; and’’ and all that follows through ‘‘Sec-
retary of’’ in subparagraph (C) and inserting the fol-
lowing: ‘‘shortage; 
‘‘(C) the Secretary has found that action 
taken under this subsection will not impair the 
ability of the United States to carry out obliga-
tions of the United States under the inter-
national energy program; and 
‘‘(D) the Secretary of’’. 
(2) LIMITATIONS.—Section 161(h)(2) of the En-
ergy Policy and Conservation Act (42 U.S.C.