described in subparagraph (A) of this para-
graph shall be disregarded. 
(3) QUALIFIED INDIVIDUAL.—For purposes of 
this subsection, the term ‘‘qualified individual’’ 
means any individual— 
(A) whose principal place of abode at any 
time during the incident period of any qualified 
disaster is located in the qualified disaster area 
with respect to such qualified disaster, and 
(B) who has sustained an economic loss by 
reason of such qualified disaster. 
(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.— 
(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 
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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, 2020, 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 
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, 
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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. 303. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS 
AFFECTED BY QUALIFIED DISASTERS. 
(a) IN GENERAL.—For purposes of section 38 of the 
Internal Revenue Code of 1986, in the case of an eligible 
employer, the 2018 qualified disaster employee retention 
credit shall be treated as a credit listed at the end of sub-
section (b) of such section. For purposes of this sub-
section, the 2018 qualified disaster employee retention 
credit for any taxable year is an amount equal to 40 per-
cent of the qualified wages with respect to each eligible 
employee of such employer for such taxable year. The 
amount of qualified wages with respect to any employee 
which may be taken into account under this subsection 
by the employer for any taxable year shall not exceed 
$6,000 (reduced by the amount of qualified wages with 
respect to such employee which may be so taken into ac-
count for any prior taxable year). 
(b) DEFINITIONS.—For purposes of this section— 
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(1) ELIGIBLE EMPLOYER.—The term ‘‘eligible 
employer’’ means any employer— 
(A) which conducted an active trade or 
business in a qualified disaster zone at any time 
during the incident period of the qualified dis-
aster with respect to such qualified disaster 
zone, and 
(B) with respect to whom the trade or 
business described in subparagraph (A) is inop-
erable at any time during the period beginning 
on the first day of the incident period of such 
qualified disaster and ending on the date of the 
enactment of this Act, as a result of damage 
sustained by reason of such qualified disaster. 
(2) ELIGIBLE EMPLOYEE.—The term ‘‘eligible 
employee’’ means with respect to an eligible em-
ployer an employee whose principal place of employ-
ment with such eligible employer (determined imme-
diately before the qualified disaster referred to in 
paragraph (1)) was in the qualified disaster zone re-
ferred to in such paragraph. 
(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 
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or incurred by an eligible employer with respect to 
an eligible employee at any time on or after the date 
on which the trade or business described in para-
graph (1) first became inoperable at the principal 
place of employment of the employee (determined 
immediately before the qualified disaster referred to 
in such paragraph) and before the earlier of— 
(A) the date on which such trade or busi-
ness has resumed significant operations at such 
principal place of employment, or 
(B) the date which 150 days after the last 
day of the incident period of the qualified dis-
aster referred to in paragraph (1). 
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 subsection, rules similar to the rules of sections 
51(i)(1), 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-
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gible employee for purposes of this subsection for any pe-
riod with respect to any employer if such employer is al-
lowed a credit under section 51 of the Internal Revenue 
Code of 1986 with respect to such employee for such pe-
riod. 
SEC. 304. OTHER DISASTER-RELATED TAX RELIEF PROVI-
SIONS. 
(a) TEMPORARY
INCREASE
IN
LIMITATION
ON 
QUALIFIED CONTRIBUTIONS.— 
(1) SUSPENSION OF CURRENT LIMITATION.— 
Except as otherwise provided in paragraph (2), 
qualified contributions shall be disregarded in apply-
ing subsections (b) and (d) of section 170 of the In-
ternal Revenue Code of 1986. 
(2) APPLICATION OF INCREASED LIMITATION.— 
For purposes of section 170 of the Internal Revenue 
Code of 1986— 
(A) INDIVIDUALS.—In the case of an indi-
vidual— 
(i) LIMITATION.—Any qualified con-
tribution shall be allowed as a deduction 
only to the extent that the aggregate of 
such contributions does not exceed the ex-
cess of the taxpayer’s contribution base (as 
defined in subparagraph (H) of section 
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the limitation of clause (i), such excess 
shall be appropriately taken into account 
under section 170(d)(2) subject to the limi-
tations thereof. 
(3) 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 January 1, 2018, and end-
ing on the date which is 60 days after 
the date of the enactment of this Act, 
in cash to an organization described 
in section 170(b)(1)(A) of such Code, 
and 
(II) is made for relief efforts in 
one or more qualified disaster areas, 
(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 
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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). 
(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— 
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pamtmann on DSKBFK8HB2PROD with BILLS
(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)’’, 
(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 
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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 a qualified disaster area on or after 
the first day of the incident period of the qualified 
disaster to which such area relates, and which are 
attributable to such qualified disaster. 
(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 
applicable taxable year is less than the earned in-
come 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 elec-
tion of the taxpayer, be determined by sub-
stituting— 
(A) such earned income for the preceding 
taxable year, for 
(B) such earned income for the applicable 
taxable year. 
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(2) QUALIFIED INDIVIDUAL.—For purposes of 
this subsection— 
(A) IN GENERAL.—The term ‘‘qualified in-
dividual’’ means any individual whose principal 
place of abode at any time during the incident 
period of any qualified disaster was located— 
(i) in the qualified disaster zone with 
respect to such qualified disaster, or 
(ii) in the qualified disaster area with 
respect to such qualified disaster (but out-
side the qualified disaster zone with re-
spect to such qualified disaster) and such 
individual was displaced from such prin-
cipal place of abode by reason of such 
qualified disaster. 
(B) 
HURRICANE
SANDY.—The 
term 
‘‘qualified individual’’ includes any individual 
whose principal place of abode at any time dur-
ing the period beginning on October 29, 2012, 
and ending on November 3, 2012, was lo-
cated— 
(i) in that portion of the area de-
scribed in clause (ii) which was determined 
by the President to warrant individual or 
individual and public assistance from the 
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Federal Government under the Robert T. 
Stafford Disaster Relief and Emergency 
Assistance Act by reason of Hurricane 
Sandy, or 
(ii) in the area with respect to which 
a major disaster was declared by the Presi-
dent under section 401 of the Robert T. 
Stafford Disaster Relief and Emergency 
Assistance Act by reason of Hurricane 
Sandy and such individual was displaced 
from such principal place of abode by rea-
son of Hurricane Sandy. 
(3) APPLICABLE
TAXABLE
YEAR.—The term 
‘‘applicable taxable year’’ means— 
(A) in the case of a qualified individual 
other than an individual described in subpara-
graph (B), any taxable year which includes any 
portion of the incident period of the qualified 
disaster to which the qualified disaster area re-
ferred to in paragraph (2)(A) relates, or 
(B) in the case of a qualified individual de-
scribed in subparagraph (B) of paragraph (2), 
any taxable year which includes any portion of 
the period described in such subparagraph. 
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