I 
118TH CONGRESS 
1ST SESSION H. R. 5343 
To appropriate amounts to carry out the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 5, 2023 
Mrs. CAMMACK introduced the following bill; which was referred to the Com-
mittee on Transportation and Infrastructure, and in addition to the Com-
mittees on Ways and Means, Armed Services, the Budget, and Agri-
culture, for a period to be subsequently determined by the Speaker, in 
each case for consideration of such provisions as fall within the jurisdic-
tion of the committee concerned 
A BILL 
To appropriate amounts to carry out the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act, and for 
other purposes. 
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 ‘‘Federal Disaster Re-
sponsibility Act’’. 
SEC. 2. DISASTER RELIEF FUND. 
Out of amounts in the Treasury not otherwise appro-
priated, there are appropriated for fiscal year 2023 
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$16,500,000,000, to remain available until expended, for 
necessary expenses to carry out the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 
5121 et seq.) with respect to major disasters declared 
under section 401 of the Robert T. Stafford Disaster Re-
lief and Emergency Assistance Act (42 U.S.C. 5170). 
SEC. 3. TAX RELIEF RELATED TO CERTAIN DISASTERS OC-
CURRING IN 2021, 2022, AND 2023. 
(a) DEFINITIONS.—For purposes of this section— 
(1) INCIDENT PERIOD.—The term ‘‘incident pe-
riod’’ means, with respect to any qualified disaster, 
the period specified by the Federal Emergency Man-
agement Agency as the period during which such 
disaster occurred (except that for purposes of this 
title such period shall not be treated as ending after 
the date which is 30 days after the date of the en-
actment of this Act). 
(2) QUALIFIED DISASTER AREA.— 
(A) IN
GENERAL.—The term ‘‘qualified 
disaster area’’ means any area with respect to 
which a major disaster was declared, during the 
period beginning after December 27, 2020, and 
ending on December 31, 2023, by the President 
under section 401 of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act 
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if the incident period of the disaster with re-
spect to which such declaration is made begins 
on or after December 28, 2020, and on or be-
fore December 31, 2023. 
(B) EXCEPTIONS.— 
(i) 
DISASTER
RECEIVING
RELIEF 
UNDER PREVIOUS ACTS.—Such term shall 
not include any area which is a qualified 
disaster area solely by reason of section 
301 of the Taxpayer Certainty and Dis-
aster Tax Relief Act of 2020. 
(ii) 
COVID–19 
EXCEPTION.—Such 
term shall not include any area with re-
spect to which such a major disaster has 
been so declared only by reason of 
COVID–19. 
(3) QUALIFIED
DISASTER.—The term ‘‘quali-
fied disaster’’ means, with respect to any qualified 
disaster area, the disaster by reason of which a 
major disaster was declared with respect to such 
area. 
(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— 
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ror code tax system amounts estimated by the Sec-
retary of the Treasury as being equal to the aggre-
gate benefits (if any) that would have been provided 
to residents of such possession by reason of the pro-
visions of this section if a mirror code tax system 
had been in effect in such possession. The preceding 
sentence shall not apply unless the respective posses-
sion has a plan, which has been approved by the 
Secretary of the Treasury, under which such posses-
sion will promptly distribute such payments to its 
residents. 
(3) MIRROR CODE TAX SYSTEM.—For purposes 
of this subsection, the term ‘‘mirror code tax sys-
tem’’ means, with respect to any possession of the 
United States, the income tax system of such posses-
sion if the income tax liability of the residents of 
such possession under such system is determined by 
reference to the income tax laws of the United 
States as if such possession were the United States. 
(4) 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 pro-
vision referred to in subsection (b)(2) of such sec-
tion. 
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(5) COORDINATION WITH UNITED STATES IN-
COME TAXES.—In the case of any person with re-
spect 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 subsection, 
the Internal Revenue Code of 1986 shall be applied 
with respect to such person without regard to the 
provisions of this subsection which provide such ben-
efit. 
SEC. 4. DISASTER RELIEF SUPPLEMENTAL APPROPRIA-
TIONS ACT, 2023 AMENDMENT. 
Title I of the Disaster Relief Supplemental Appro-
priations Act, 2023 (division N of Public Law 117–328), 
is amended, in the matter under the heading ‘‘OFFICE 
OF
THE
SECRETARY’’ under the heading ‘‘Proc-
essing, Research and Marketing’’ under the head-
ing ‘‘AGRICULTURAL PROGRAMS’’ under the 
heading ‘‘DEPARTMENT OF AGRICULTURE’’, 
by inserting ‘‘: Provided further, That the Secretary of Ag-
riculture may provide assistance for losses described under 
this heading in this Act in the form of block grants to 
eligible States and territories’’ before the period at the 
end. 
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SEC. 5. REHABILITATION AND REPAIR OF FLOOD AND 
STORM DAMAGE REDUCTION PROJECTS. 
Any requirement under section 103 of the Water Re-
sources Development Act of 1986 (33 U.S.C. 2213) with 
respect to easements shall not apply to construction or re-
habilitation and repair of damages to shore protection 
projects caused by natural disasters using amounts made 
available to the Corps of Engineers for flood and storm 
damage reduction projects. 
SEC. 6. DEPARTMENT OF DEFENSE ASSESSMENT. 
(a) IN GENERAL.—Not later than 30 days after the 
date of the enactment of this Act, the Secretary of Defense 
shall submit to Congress a report assessing damage from 
Hurricane Idalia to Department of Defense bases and in-
stallations in the state of Florida. 
(b) ELEMENTS.—The report required under sub-
section (a) shall include— 
(1) an assessment of the impact to Department 
of Defense operations; and 
(2) an estimate of costs to repair damages and 
restore bases and installations to full readiness. 
SEC. 7. EMERGENCY DESIGNATION. 
(a) IN GENERAL.—The amounts provided by this Act 
are 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)). 
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(b) DESIGNATION
IN HOUSE
AND SENATE.—The 
amounts provided by this Act are designated as being for 
an emergency requirement pursuant to section 4001(a)(1) 
of S. Con. Res. 14 (117th Congress), the concurrent reso-
lution on the budget for fiscal year 2022, and section 1(e) 
of H. Res. 1151 (117th Congress), as engrossed in the 
House of Representatives on June 8, 2022. 
Æ 
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