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plan made on or after October 8, 2017, and be-
fore January 1, 2019, to an individual whose 
principal place of abode on October 8, 2017, is 
located in the California wildfire disaster area 
and who has sustained an economic loss by rea-
son 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 
PERIOD.— 
(A) IN
GENERAL.—In the case of any 
qualified wildfire 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 
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. 
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(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 wildfire dis-
tributions shall not be treated as eligible roll-
over distributions. 
(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 require-
ments 
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 end-
ing on June 30, 2018, make one or more con-
tributions in an aggregate amount not to exceed 
the amount of such qualified distribution to an 
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HR 4667 PCS
eligible 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 distribution relates to finan-
cial 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 
(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 
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wildfires to which the declaration of such area 
relates. 
(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 
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 (as defined in section 72(p)(4) of the Internal 
Revenue Code of 1986)— 
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(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 Oc-
tober 8, 2017, and ending on December 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. 
(3) QUALIFIED INDIVIDUAL.—For purposes of 
this subsection, the term ‘‘qualified individual’’ 
means any individual whose principal place of abode 
on October 8, 2017, is located in the California wild-
fire disaster area and who has sustained an eco-
nomic loss by reason of wildfires to which the dec-
laration of such area relates. 
(d) PROVISIONS
RELATING
TO
PLAN
AMEND-
MENTS.— 
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(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 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). 
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(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 
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. 5003. 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 
shall be treated as a credit listed in subsection (b) of such 
section. For purposes of this subsection, the California 
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wildfire employee retention credit for any taxable year is 
an amount equal to 40 percent of the qualified wages with 
respect 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 ac-
count 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 
business described in subparagraph (A) is inop-
erable on any day after October 8, 2017, and 
before January 1, 2018, as a result of damage 
sustained 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 em-
ployer an employee whose principal place of employ-
ment on October 8, 2017, with such eligible em-
ployer was in the California wildfire disaster zone. 
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(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 
regard 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 
California wildfire disaster area relates, and 
(B) ending on the date on which such 
trade or business has resumed significant oper-
ations at such principal place of employment. 
Such term shall include wages paid without regard 
to whether the employee performs no services, per-
forms services at a different place of employment 
than such principal place of employment, or per-
forms services at such principal place of employment 
before significant operations have resumed. 
(c) CERTAIN RULES TO APPLY.—For purposes of 
this section, rules similar to the rules of sections 51(i)(1), 
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52, 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 eli-
gible 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. 5004. ADDITIONAL DISASTER-RELATED TAX RELIEF 
PROVISIONS. 
(a) TEMPORARY SUSPENSION OF LIMITATIONS ON 
CHARITABLE CONTRIBUTIONS.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in paragraph (2), subsection (b) of section 170 
of the Internal Revenue Code of 1986 shall not 
apply to qualified contributions and such contribu-
tions shall not be taken into account for purposes of 
applying subsections (b) and (d) of such section to 
other contributions. 
(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— 
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(i) LIMITATION.—Any qualified con-
tribution shall be allowed only to the ex-
tent that the aggregate of such contribu-
tions does not exceed the excess of the tax-
payer’s contribution base (as defined in 
subparagraph (G) of section 170(b)(1) of 
such Code) over the amount of all other 
charitable contributions allowed under sec-
tion 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 portion of subparagraph (A) of such 
section which precedes clause (i) thereof 
for purposes 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 ex-
tent that the aggregate of such contribu-
tions does not exceed the excess of the tax-
payer’s taxable income (as determined 
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under paragraph (2) of section 170(b) of 
such Code) over the amount of all other 
charitable contributions 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 
subsection, the term ‘‘qualified contribution’’ 
means any charitable contribution (as defined 
in section 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, 2017, in cash to 
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an organization described in section 
170(b)(1)(A) of such Code, and 
(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 
relief efforts described in clause (i)(II), 
and 
(iii) the taxpayer has elected the ap-
plication 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). 
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(C) APPLICATION OF ELECTION TO PART-
NERSHIPS AND S CORPORATIONS.—In the case 
of a partnership or S corporation, the election 
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 sec-
tion 165(h)(2)(A) of such Code (reduced 
by the amount in clause (i) of this sub-
paragraph) 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 Decem-
ber 31, 2009)’’, 
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(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 
as is attributable to the increase under sub-
paragraph (C) of this paragraph. 
(2) NET DISASTER LOSS.—For purposes of this 
subsection, the term ‘‘net disaster loss’’ means the 
excess of qualified disaster-related personal casualty 
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 
which arise in the California wildfire disaster area 
on or after October 8, 2017, and which are attrib-
utable to the wildfires to which the declaration of 
such area relates. 
(c) SPECIAL RULE FOR DETERMINING EARNED IN-
COME.— 
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(1) IN GENERAL.—In the case of a qualified in-
dividual, if the earned income of the taxpayer for the 
taxable year which includes the applicable date is 
less than the earned income of the taxpayer for the 
preceding taxable year, the credits allowed under 
sections 24(d) and 32 of the Internal Revenue Code 
of 1986 may, at the election of the taxpayer, be de-
termined by substituting— 
(A) such earned income for the preceding 
taxable year, for 
(B) such earned income for the taxable 
year which includes October 8, 2017. 
(2) QUALIFIED INDIVIDUAL.—For purposes of 
this subsection, the term ‘‘qualified individual’’ 
means any individual whose principal place of abode 
on October 8, 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. 
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(3) EARNED
INCOME.—For purposes of this 
subsection, the term ‘‘earned income’’ has the mean-
ing given such term under section 32(c) of the Inter-
nal Revenue Code of 1986. 
(4) SPECIAL RULES.— 
(A) APPLICATION TO JOINT RETURNS.— 
For purposes of paragraph (1), in the case of 
a joint return for a taxable year which includes 
October 8, 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
ELEC-
TION.—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 
Internal Revenue Code of 1986, an incorrect 
use on a return of earned income pursuant to 
paragraph (1) shall be treated as a mathe-
matical or clerical error. 
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(D) NO EFFECT ON DETERMINATION OF 
GROSS INCOME, ETC.—Except as otherwise pro-
vided in this subsection, the Internal Revenue 
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. 5101. 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 
Airway 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 ‘‘sec-
tions 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 Air-
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Calendar No. 291 
115TH CONGRESS 
2D SESSION 
H. R. 4667 
AN ACT 
Making further supplemental appropriations for the 
fiscal year ending September 30, 2018, for dis-
aster assistance for Hurricanes Harvey, Irma, 
and Maria, and calendar year 2017 wildfires, and 
for other purposes. 
JANUARY 4, 2018 
Read the second time and placed on the calendar 
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