I 
118TH CONGRESS 
1ST SESSION H. R. 1494 
To amend the Internal Revenue Code of 1986 to provide special rules for 
casualty losses incurred by reason of Hurricane Ian, Hurricane Nicole, 
and Hurricane Fiona. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 9, 2023 
Mr. DONALDS (for himself, Mr. C. SCOTT FRANKLIN of Florida, and Mr. 
POSEY) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
special rules for casualty losses incurred by reason of 
Hurricane Ian, Hurricane Nicole, and Hurricane Fiona. 
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 ‘‘Hurricane Tax Relief 
Act’’. 
SEC. 2. TAX RELIEF RELATED TO HURRICANE IAN, HURRI-
CANE NICOLE, AND HURRICANE FIONA. 
(a) DEFINITIONS.—For purposes of this section— 
VerDate Sep 11 2014 
17:52 Mar 25, 2023
Jkt 039200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H1494.IH
H1494
pbinns on DSKJLVW7X2PROD with $$_JOB
(1) HURRICANE
IAN
DISASTER
AREA.—The 
term ‘‘Hurricane Ian disaster area’’ means an area 
with respect to which a major disaster has been de-
clared by the President before the date of the enact-
ment of this section under section 401 of the Robert 
T. Stafford Disaster Relief and Emergency Assist-
ance Act by reason of Hurricane Ian. 
(2) HURRICANE NICOLE DISASTER AREA.—The 
term ‘‘Hurricane Nicole disaster area’’ means an 
area with respect to which a major disaster has been 
declared by the President before the date of the en-
actment of this section under section 401 of the 
Robert T. Stafford Disaster Relief and Emergency 
Assistance Act by reason of Hurricane Nicole. 
(3) HURRICANE FIONA DISASTER AREA.—The 
term ‘‘Hurricane Fiona disaster area’’ means an 
area with respect to which a major disaster has been 
declared by the President before the date of the en-
actment of this section under section 401 of the 
Robert T. Stafford Disaster Relief and Emergency 
Assistance Act by reason of Hurricane Fiona. 
(b) SPECIAL RULES FOR QUALIFIED DISASTER-RE-
LATED PERSONAL CASUALTY LOSSES.— 
(1) IN GENERAL.—If an individual has a net 
disaster loss for any taxable year— 
VerDate Sep 11 2014 
17:52 Mar 25, 2023
Jkt 039200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H1494.IH
H1494
pbinns on DSKJLVW7X2PROD with $$_JOB
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 sub-
section, 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 Ian dis-
aster area on or after September 23, 2022, and 
which are attributable to Hurricane Ian, 
(B) which arise in the Hurricane Nicole 
disaster area on or after November 7, 2022, 
and which are attributable to Hurricane Nicole, 
or 
(C) which arise in the Hurricane Fiona 
disaster area on or after September 17, 2022, 
and which are attributable to Hurricane Fiona. 
(c) APPLICATION TO PUERTO RICO.— 
(1) IN GENERAL.—The Secretary of the Treas-
ury 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 section if a mirror code tax system had been 
VerDate Sep 11 2014 
17:52 Mar 25, 2023
Jkt 039200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H1494.IH
H1494
pbinns on DSKJLVW7X2PROD with $$_JOB
in effect in Puerto Rico. The preceding sentence 
shall not apply with respect to Puerto Rico unless 
Puerto Rico has a plan, which has been approved by 
the Secretary of the Treasury, under which Puerto 
Rico will promptly distribute such payments to its 
residents. 
(2) DEFINITION AND SPECIAL RULES.— 
(A) MIRROR CODE TAX SYSTEM.—For pur-
poses of this subsection, the term ‘‘mirror code 
tax system’’ means, with respect to any posses-
sion of the United States, the income tax sys-
tem of such possession if the income tax liabil-
ity of the residents of such possession under 
such system is determined by reference to the 
income tax laws of the United States as if such 
possession were the United States. 
(B) TREATMENT OF PAYMENTS.—For pur-
poses of section 1324 of title 31, United States 
Code, the payments under this subsection shall 
be treated in the same manner as a refund due 
from a credit provision referred to in subsection 
(b)(2) of such section. 
(C) COORDINATION WITH UNITED STATES 
INCOME
TAXES.—In the case of any person 
with respect to whom a tax benefit is taken into 
VerDate Sep 11 2014 
17:52 Mar 25, 2023
Jkt 039200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H1494.IH
H1494
pbinns on DSKJLVW7X2PROD with $$_JOB
account with respect to the taxes imposed by 
any possession of the United States by reason 
of this section, the Internal Revenue Code of 
1986 shall be applied with respect to such per-
son without regard to the provisions of this sec-
tion which provide such benefit. 
Æ 
VerDate Sep 11 2014 
17:52 Mar 25, 2023
Jkt 039200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6301
E:\BILLS\H1494.IH
H1494
pbinns on DSKJLVW7X2PROD with $$_JOB