141 
HR 4667 RDS 
SEC. 
2036. 
NATIONAL 
PUBLIC 
INFRASTRUCTURE 
PREDISASTER HAZARD MITIGATION. 
(a) PREDISASTER HAZARD MITIGATION.—Section 
203 of the Robert T. Stafford Disaster Relief and Emer-
gency Assistance Act (42 U.S.C. 5133) is amended— 
(1) in subsection (c) by inserting ‘‘Public Infra-
structure’’ after ‘‘the National’’; 
(2) in subsection (e)(1)(B)— 
(A) by striking ‘‘or’’ at the end of clause 
(ii); 
(B) by striking the period at the end of 
clause (iii) and inserting ‘‘; or’’; and 
(C) by adding at the end the following: 
‘‘(iv) to establish and carry out en-
forcement activities to implement the latest 
published editions of relevant consensus- 
based codes, specifications, and standards 
that incorporate the latest hazard-resistant 
designs and establish minimum acceptable 
criteria for the design, construction, and 
maintenance of residential structures and 
facilities that may be eligible for assistance 
under this Act for the purpose of pro-
tecting the health, safety, and general wel-
fare of the buildings’ users against disas-
ters.’’; 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00141
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
142 
HR 4667 RDS 
(3) in subsection (f)— 
(A) in paragraph (1) by inserting ‘‘for 
mitigation activities that are cost effective’’ 
after ‘‘competitive basis’’; and 
(B) by adding at the end the following: 
‘‘(3) 
REDISTRIBUTION
OF
UNOBLIGATED 
AMOUNTS.—The President may— 
‘‘(A) withdraw amounts of financial assist-
ance made available to a State (including 
amounts made available to local governments of 
a State) under this subsection that remain un-
obligated by the end of the third fiscal year 
after the fiscal year for which the amounts were 
allocated; and 
‘‘(B) in the fiscal year following a fiscal 
year in which amounts were withdrawn under 
subparagraph (A), add the amounts to any 
other amounts available to be awarded on a 
competitive basis pursuant to paragraph (1).’’; 
(4) in subsection (g)— 
(A) in paragraph (9) by striking ‘‘and’’ at 
the end; 
(B) by redesignating paragraph (10) as 
paragraph (12); and 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00142
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
143 
HR 4667 RDS 
(C) by adding after paragraph (9) the fol-
lowing: 
‘‘(10) the extent to which the State or local 
government has facilitated the adoption and enforce-
ment of the latest published editions of relevant con-
sensus-based codes, specifications, and standards 
that incorporate the latest hazard-resistant designs 
and establish criteria for the design, construction, 
and maintenance of residential structures and facili-
ties that may be eligible for assistance under this 
Act for the purpose of protecting the health, safety, 
and general welfare of the buildings’ users against 
disasters; 
‘‘(11) the extent to which the assistance will 
fund activities that increase the level of resiliency; 
and’’; 
(5) by striking subsection (i) and inserting the 
following: 
‘‘(i) 
NATIONAL
PUBLIC
INFRASTRUCTURE 
PREDISASTER MITIGATION ASSISTANCE.— 
‘‘(1) IN
GENERAL.—The President may set 
aside from the Disaster Relief Fund, with respect to 
each major disaster, an amount equal to 6 percent 
of the estimated aggregate amount of the grants to 
be made pursuant to sections 403, 406, 407, 408, 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00143
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
144 
HR 4667 RDS 
410, and 416 for the major disaster in order to pro-
vide technical and financial assistance under this 
section. 
‘‘(2) ESTIMATED
AGGREGATE
AMOUNT.—Not 
later than 180 days after each major disaster dec-
laration pursuant to this Act, the estimated aggre-
gate amount of grants for purposes of paragraph (1) 
shall be determined by the President and such esti-
mated amount need not be reduced, increased, or 
changed due to variations in estimates. 
‘‘(3) 
NO
REDUCTION
IN
AMOUNTS.—The 
amount set aside pursuant to paragraph (1) shall 
not reduce the amounts otherwise made available for 
sections 403, 404, 406, 407, 408, 410, and 416 
under this Act.’’; and 
(6) by striking subsections (j) and (m) and re-
designating subsections (k), (l), and (n) as sub-
sections (j), (k), and (l), respectively. 
(b) APPLICABILITY.—The amendments made to sec-
tion 203 of the Robert T. Stafford Disaster Relief and 
Emergency Assistance Act (42 U.S.C. 5133) by para-
graphs (3) and (5) of subsection (a) shall apply to funds 
appropriated after the date of enactment of this Act. 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00144
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
145 
HR 4667 RDS 
SEC. 2037. ADDITIONAL MITIGATION ACTIVITIES. 
(a) HAZARD MITIGATION CLARIFICATION.—Section 
404(a) of the Robert T. Stafford Disaster Relief and 
Emergency Assistance Act (42 U.S.C. 5170c(a)) is 
amended by striking the first sentence and inserting the 
following: ‘‘The President may contribute up to 75 percent 
of the cost of hazard mitigation measures which the Presi-
dent has determined are cost effective and which substan-
tially reduce the risk of, or increase resilience to, future 
damage, hardship, loss, or suffering in any area affected 
by a major disaster.’’. 
(b) ELIGIBLE COST.—Section 406(e)(1)(A) of such 
Act (42 U.S.C. 5172(e)(1)(A)) is amended— 
(1) in the matter preceding clause (i), by insert-
ing after ‘‘section,’’ the following: ‘‘for disasters de-
clared on or after August 1, 2017, or a disaster in 
which a cost estimate has not yet been finalized for 
a project,’’; 
(2) in clause (i), by striking ‘‘and’’; 
(3) in clause (ii)— 
(A) by striking ‘‘codes, specifications, and 
standards’’ and inserting ‘‘the latest published 
editions of relevant consensus-based codes, 
specifications, and standards that incorporate 
the latest hazard-resistant designs and establish 
minimum acceptable criteria for the design, 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00145
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
146 
HR 4667 RDS 
construction, and maintenance of residential 
structures and facilities that may be eligible for 
assistance under this Act for the purposes of 
protecting the health, safety, and general wel-
fare of a facility’s users against disasters’’; 
(B) by striking ‘‘applicable at the time at 
which the disaster occurred’’; and 
(C) by striking the period at the end and 
inserting ‘‘; and’’; and 
(4) by adding at the end the following: 
‘‘(iii) in a manner that allows the fa-
cility to meet the definition of resilient de-
veloped pursuant to this subsection.’’. 
(c) OTHER ELIGIBLE COST.—Section 406(e)(1) of 
such Act (42 U.S.C. 5172(e)(1)) is further amended by 
inserting at the end the following: 
‘‘(C) CONTRIBUTIONS.—Contributions for 
the eligible cost made under this section may be 
provided on an actual cost basis or on cost-esti-
mation procedures.’’. 
(d) NEW RULES.—Section 406(e) of such Act (42 
U.S.C. 5172(e)) is further amended by adding at the end 
the following: 
‘‘(5) NEW RULES.— 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00146
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
147 
HR 4667 RDS 
‘‘(A) IN
GENERAL.—Not later than 18 
months after the date of enactment of this 
paragraph, the President, acting through the 
Administrator of the Federal Emergency Man-
agement Agency, shall issue a final rulemaking 
that defines the terms ‘resilient’ and ‘resiliency’ 
for purposes of this subsection. 
‘‘(B) INTERIM GUIDANCE.—Not later than 
60 days after the date of enactment of this 
paragraph, the Administrator shall issue in-
terim guidance to implement this subsection. 
Such interim guidance shall expire 18 months 
after the date of enactment of this paragraph 
or upon issuance of final regulations pursuant 
to subparagraph (A), whichever occurs first. 
‘‘(C) GUIDANCE.—Not later than 90 days 
after the date on which the Administrator 
issues the final rulemaking under this para-
graph, the Administrator shall issue any nec-
essary guidance related to the rulemaking. 
‘‘(D) REPORT.—Not later than 2 years 
after the date of enactment of this paragraph, 
the Administrator shall submit to Congress a 
report summarizing the regulations and guid-
ance issued pursuant to this paragraph.’’. 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00147
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
148 
HR 4667 RDS 
(e) CONFORMING AMENDMENT.—Section 205(d)(2) 
of the Disaster Mitigation Act of 2000 (Public Law 106– 
390) is amended by inserting ‘‘(B)’’ after ‘‘except that 
paragraph (1)’’. 
SEC. 2038. FEDERAL COST-SHARE ADJUSTMENTS FOR RE-
PAIR, RESTORATION, AND REPLACEMENT OF 
DAMAGED FACILITIES. 
Section 406(b) of the Robert T. Stafford Disaster Re-
lief and Emergency Assistance Act (42 U.S.C. 5172(b)) 
is amended by inserting after paragraph (2) the following: 
‘‘(3) INCREASED FEDERAL SHARE.— 
‘‘(A) INCENTIVE
MEASURES.—The Presi-
dent may provide incentives to a State or Tribal 
government to invest in measures that increase 
readiness for, and resilience from, a major dis-
aster by recognizing such investments through 
a sliding scale that increases the minimum Fed-
eral share to 85 percent. Such measures may 
include— 
‘‘(i) the adoption of a mitigation plan 
approved under section 322; 
‘‘(ii) investments in disaster relief, in-
surance, and emergency management pro-
grams; 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00148
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
149 
HR 4667 RDS 
‘‘(iii) encouraging the adoption and 
enforcement of the latest published edi-
tions of relevant consensus-based codes, 
specifications, and standards that incor-
porate the latest hazard-resistant designs 
and establish minimum acceptable criteria 
for the design, construction, and mainte-
nance of residential structures and facili-
ties that may be eligible for assistance 
under this Act for the purpose of pro-
tecting the health, safety, and general wel-
fare of the buildings’ users against disas-
ters; 
‘‘(iv) facilitating participation in the 
community rating system; and 
‘‘(v) funding mitigation projects or 
granting tax incentives for projects that re-
duce risk. 
‘‘(B) COMPREHENSIVE
GUIDANCE.—Not 
later than 1 year after the date of enactment of 
this paragraph, the President, acting through 
the Administrator, shall issue comprehensive 
guidance to State and Tribal governments re-
garding the measures and investments, weight-
ed appropriately based on actuarial assessments 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00149
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
150 
HR 4667 RDS 
of eligible actions, that will be recognized for 
the purpose of increasing the Federal share 
under this section. Guidance shall ensure that 
the agency’s review of eligible measures and in-
vestments does not unduly delay determining 
the appropriate Federal cost share. 
‘‘(C) 
REPORT.—One 
year 
after 
the 
issuance of the guidance required by subpara-
graph (B), the Administrator shall submit to 
the Committee on Transportation and Infra-
structure of the House of Representatives and 
the Committee on Homeland Security and Gov-
ernmental Affairs of the Senate a report re-
garding the analysis of the Federal cost shares 
paid under this section. 
‘‘(D) SAVINGS CLAUSE.—Nothing in this 
paragraph prevents the President from increas-
ing the Federal cost share above 85 percent.’’. 
DIVISION C—OTHER MATTERS 
SEC. 3001. TREATMENT OF SEED COTTON. 
(a) DEFINITION.—Section 1111 of the Agricultural 
Act of 2014 (7 U.S.C. 9011) is amended by adding at 
the end the following new paragraph: 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00150
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
151 
HR 4667 RDS 
‘‘(25) SEED COTTON.—The term ‘seed cotton’ 
means unginned upland cotton that includes both 
lint and seed.’’. 
(b) DESIGNATION AS COVERED COMMODITY.—Sec-
tion 1111(6) of the Agricultural Act of 2014 (7 U.S.C. 
9011(6)) is amended by adding at the end the following 
new sentence: ‘‘Effective beginning with the 2018 crop 
year, the term includes seed cotton.’’. 
(c) REFERENCE PRICE.—Section 1111(18) of the 
Agricultural Act of 2014 (7 U.S.C. 9011(18)) is amended 
by adding at the end the following new subparagraph: 
‘‘(O) For seed cotton, $0.367 per pound.’’. 
(d) PAYMENT YIELD.—Section 1113(d) of the Agri-
cultural Act of 2014 (7 U.S.C. 9013(d)) is amended by 
adding at the end the following new paragraph: 
‘‘(5) PAYMENT YIELD FOR SEED COTTON.— 
‘‘(A) PAYMENT
YIELD.—Subject to sub-
paragraph (B), the payment yield for seed cot-
ton for a farm shall be equal to 2.4 times the 
payment yield for upland cotton for the farm 
established for purposes of subsection (e)(3) of 
section 1104 of the Food, Conservation, and 
Energy Act of 2008 (Public Law 110–246; 122 
Stat. 1672), as in effect immediately before the 
repeal of such section by section 1102(a) of the 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00151
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
152 
HR 4667 RDS 
Agricultural Act of 2014 (Public Law 113–79; 
128 Stat. 658). 
‘‘(B) UPDATE.—At the sole discretion of 
the owner of a farm with a yield described in 
subparagraph (A), the owner of the farm shall 
have a 1-time opportunity to update the pay-
ment yield for upland cotton for the farm, as 
provided in subsection (d), for the purpose of 
calculating the payment yield for seed cotton 
under such subparagraph.’’. 
(e) PAYMENT ACRES.—Section 1114(b) of the Agri-
cultural Act of 2014 (7 U.S.C. 9014(b)) is amended by 
adding at the end the following new paragraph: 
‘‘(4) SEED COTTON RULE.— 
‘‘(A) IN
GENERAL.—Not later than 90 
days after the date of the enactment of this 
paragraph, the Secretary shall require the 
owner of a farm to allocate all generic base 
acres on the farm under subparagraph (B) or 
(C), or both. 
‘‘(B) NO RECENT HISTORY OF COVERED 
COMMODITIES.—In the case of a farm where no 
covered commodities (including seed cotton) 
were planted or were prevented from being 
planted at any time during the 2009 through 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00152
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
153 
HR 4667 RDS 
2016 crop years, the owner of such farm shall 
allocate generic base acres on the farm to unas-
signed crop base for which no payments may be 
made under section 1116 or 1117. 
‘‘(C) RECENT HISTORY OF COVERED COM-
MODITIES.—In the case of a farm not described 
in subparagraph (B), the owner of such farm 
shall allocate generic base acres on the farm— 
‘‘(i) subject to subparagraph (D), to 
seed cotton base acres in an amount equal 
to the greater of— 
‘‘(I) 80 percent of the generic 
base acres on the farm; or 
‘‘(II) the average seed cotton 
acres planted or prevented from being 
planted on the farm during the 2009 
through 2012 crop years (not to ex-
ceed the total generic base acres on 
the farm); or 
‘‘(ii) to covered commodities (includ-
ing seed cotton), by applying subpara-
graphs (B), (D), (E), and (F) of section 
1112(a)(3). 
‘‘(D) TREATMENT OF RESIDUAL GENERIC 
BASE ACRES.—In the case of a farm where ge-
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00153
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
154 
HR 4667 RDS 
neric base acres are allocated under subpara-
graph (C)(i), the residual generic base acres 
shall be allocated to unassigned crop base for 
which no payments may be made under section 
1116 or 1117. 
‘‘(E) EFFECT
OF
FAILURE
TO
ALLO-
CATE.—If the owner of a farm fails to allocate 
generic base acres on the farm, the owner of 
the farm shall be deemed to have allocated all 
generic base acres in accordance with subpara-
graph (C)(i).’’. 
(f) RECORDKEEPING REGARDING UNASSIGNED CROP 
BASE.—Section 1114 of the Agricultural Act of 2014 (7 
U.S.C. 9014) is amended by adding at the end the fol-
lowing new subsection: 
‘‘(f) UNASSIGNED CROP BASE.—The Secretary shall 
maintain information on generic base acres on a farm allo-
cated as unassigned crop base pursuant to subsection 
(b)(4).’’. 
(g) SPECIAL ELECTION PERIOD FOR PRICE LOSS 
COVERAGE OR AGRICULTURE RISK COVERAGE.—Section 
1115 of the Agricultural Act of 2014 (7 U.S.C. 9014(b)) 
is amended— 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00154
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
155 
HR 4667 RDS 
(1) in subsection (a), by striking ‘‘For’’ and in-
serting ‘‘Except as provided in subsection (g), for’’; 
and 
(2) by adding at the end the following new sub-
section: 
‘‘(g) SPECIAL ELECTION.— 
‘‘(1) ELECTION
REQUIRED.—In the case of 
acres allocated on a farm to seed cotton, all of the 
producers on the farm shall be given the opportunity 
to make a new 1-time election under subsection (a) 
to reflect the designation of seed cotton as a covered 
commodity for that crop year under section 1111(6). 
‘‘(2) EFFECT
OF
FAILURE
TO
MAKE
UNANI-
MOUS ELECTION.—If all of the producers on a farm 
fail to make a unanimous election under paragraph 
(1), the producers on the farm shall be deemed to 
have elected price loss coverage under section 1116 
for all acres allocated on the farm to seed cotton.’’. 
(h) EFFECTIVE PRICE.—Section 1116 of the Agricul-
tural Act of 2014 (7 U.S.C. 9016(b)) is amended by add-
ing at the end the following new subsection: 
‘‘(h) EFFECTIVE PRICE FOR SEED COTTON.— 
‘‘(1) IN GENERAL.—The effective price for seed 
cotton under subsection (b) shall be equal to the 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00155
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
156 
HR 4667 RDS 
marketing year average price for seed cotton, as cal-
culated under paragraph (2). 
‘‘(2) CALCULATION.—The marketing year aver-
age price for seed cotton for a crop year shall be 
equal to the quotient of— 
‘‘(A) a dividend that is equal to the sum 
of— 
‘‘(i) the product obtained when the 
upland cotton lint marketing year average 
price is multiplied by total United States 
upland cotton lint production measured in 
pounds; and 
‘‘(ii) the product obtained when the 
cottonseed marketing year average price is 
multiplied by total United States cotton-
seed production measured in pounds; and 
‘‘(B) a divisor that is equal to the sum 
of— 
‘‘(i) total United States upland cotton 
lint production measured in pounds; and 
‘‘(ii) total United States cottonseed 
production measured in pounds.’’. 
(i) DEEMED LOAN RATE FOR SEED COTTON.—Sec-
tion 1202 of the Agricultural Act of 2014 (7 U.S.C. 9032) 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00156
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
157 
HR 4667 RDS 
is amended by adding at the end the following new sub-
section: 
‘‘(c) RULE FOR SEED COTTON.— 
‘‘(1) IN
GENERAL.—For purposes of section 
1116(b)(2) 
and 
paragraphs 
(1)(B)(ii) 
and 
(2)(A)(ii)(II) of section 1117(b) only, seed cotton 
shall be deemed to have a loan rate equal to $0.25 
per pound. 
‘‘(2) RULE
OF
CONSTRUCTION.—Nothing in 
this subsection shall be construed to authorize non-
recourse marketing assistance loans under this part 
for seed cotton.’’. 
(j) LIMITATION ON STACKED INCOME PROTECTION 
PLAN FOR PRODUCERS OF UPLAND COTTON.—Section 
508B of the Agricultural Adjustment Act of 1938 (7 
U.S.C. 1508b) is amended by adding the following new 
subsection: 
‘‘(f) LIMITATION.—Beginning with the 2018 crop 
year, in the case of a farm that is enrolled for a crop year 
in price loss coverage under section 1116 of the Agricul-
tural Act of 2014 (7 U.S.C. 9016) or agriculture risk cov-
erage under section 1117 of such Act (7 U.S.C. 9017) and 
the coverage on the farm includes seed cotton, the farm 
shall not be eligible for a Stacked Income Protection Plan 
for upland cotton for that crop year.’’. 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00157
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
158 
HR 4667 RDS 
(k) TECHNICAL CORRECTION.—Section 1114(b)(2) 
of the Agricultural Act of 2014 (7 U.S.C. 9014(b)(2)) is 
amended by striking ‘‘paragraphs (1)(B) and (2)(B)’’ and 
inserting ‘‘paragraphs (1) and (2)’’. 
(l) ADMINISTRATION.—The Secretary of Agriculture 
shall carry out the amendments made by this section in 
the manner provided under section 1601 of the Agricul-
tural Act of 2014 (7 U.S.C. 9091). 
(m) APPLICATION.—The amendments made by this 
section shall apply beginning with the 2018 crop year. 
SEC. 3002. LIMITATION ON CROP INSURANCE LIVESTOCK- 
RELATED EXPENDITURES. 
(a) IN GENERAL.—Paragraph (10) of section 523(b) 
of the Federal Crop Insurance Act (7 U.S.C. 1523) is re-
pealed. 
(b) CONFORMING AMENDMENTS.—Section 516 of the 
Federal Crop Insurance Act (7 U.S.C. 1516) is amended 
in subsections (a)(2)(C) and (b)(1)(D) by striking ‘‘sub-
sections (a)(3)(E)(ii) and (b)(10) of section 523’’ and in-
serting ‘‘subsection (a)(3)(E)(ii) of such section’’. 
SEC. 3003. NATIONAL ACCURACY CLEARINGHOUSE. 
The Food and Nutrition Act of 2008 (7 U.S.C. 2011 
et seq.) is amended at the end by adding the following: 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00158
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
159 
HR 4667 RDS 
‘‘SEC. 30. NATIONAL ACCURACY CLEARINGHOUSE. 
‘‘(a) IN GENERAL.—The Secretary shall establish an 
interstate database, or system of databases, of supple-
mental nutrition assistance program information to be 
known as the National Accuracy Clearinghouse. 
‘‘(b) PURPOSE.—Any database or system of data-
bases established pursuant to subsection (a) shall be used 
by States when making eligibility determinations to pre-
vent supplemental nutrition assistance program partici-
pants from receiving duplicative benefits in multiple 
States. 
‘‘(c) IMPLEMENTATION.— 
‘‘(1) ISSUANCE
OF
INTERIM
FINAL
REGULA-
TIONS.—Not later than 18 months after the effective 
date of this section, the Secretary shall issue interim 
final regulations to carry out this section that— 
‘‘(A) incorporate best practices and lessons 
learned from the regional pilot project ref-
erenced in section 4032(c) of the Agricultural 
Act of 2014 (7 U.S.C. 2036c(c)); 
‘‘(B) safeguard the security of the data 
stored in the National Accuracy Clearinghouse 
and protect the privacy of supplemental nutri-
tion assistance program participants and appli-
cants; and 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00159
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
160 
HR 4667 RDS 
‘‘(C) detail the process States will be re-
quired to follow for— 
‘‘(i) conducting initial and ongoing 
matches of participant and applicant data; 
‘‘(ii) identifying and acting on all ap-
parent instances of duplicative participa-
tion by participants or applicants in mul-
tiple States; and 
‘‘(iii) complying with such other rules 
and standards the Secretary determines 
appropriate to carry out this section. 
‘‘(2) TIMING.—The initial match and cor-
responding actions required by paragraph (1)(C) 
shall occur within 3 years after the effective date of 
this section.’’. 
SEC. 3004. PUERTO RICO LOW-INCOME COMMUNITIES 
TREATED 
AS 
QUALIFIED 
OPPORTUNITY 
ZONE. 
(a) IN GENERAL.—Section 1400Z-1(b) of the Inter-
nal Revenue Code of 1986, as added by the Tax Cuts and 
Jobs Act, is amended by adding at the end the following 
new paragraph: 
‘‘(3) SPECIAL RULE FOR PUERTO RICO.—Each 
population census tract in Puerto Rico that is a low- 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00160
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
161 
HR 4667 RDS 
income community shall be deemed to be certified 
and designated as a qualified opportunity zone.’’. 
(b) CONFORMING
AMENDMENT.—Section 1400Z- 
1(d)(1) of such Code is amended by inserting ‘‘and sub-
section (b)(3)’’ after ‘‘paragraph (2)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the enact-
ment of section 13823 of the Tax Cuts and Jobs Act, and 
the deemed certification and designation under section 
1400Z-1(b)(3) of such Code, as added by this section, 
shall treated as effective on the date of the enactment of 
such Act. 
DIVISION D—BUDGETARY 
EFFECTS 
SEC. 4001. BUDGETARY EFFECTS. 
(a) IN GENERAL.—The budgetary effects of division 
B and each succeeding division (other than division E) 
shall not be entered on either PAYGO scorecard main-
tained pursuant to section 4(d) of the Statutory Pay-As- 
You-Go Act of 2010. 
(b) SENATE PAYGO SCORECARDS.—The budgetary 
effects of division B and each succeeding division (other 
than division E) shall not be entered on any PAYGO 
scorecard maintained for purposes of section 4106 of H. 
Con. Res. 71 (115th Congress). 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00161
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
162 
HR 4667 RDS 
(c) CLASSIFICATION
OF BUDGETARY EFFECTS.— 
Notwithstanding Rule 3 of the Budget Scorekeeping 
Guidelines set forth in the joint explanatory statement of 
the committee of conference accompanying Conference Re-
port 105–217 and section 250(c)(8) of the Balanced 
Budget and Emergency Deficit Control Act of 1985, the 
budgetary effects of division B and each succeeding divi-
sion (other than division E) shall not be estimated— 
(1) for purposes of section 251 of such Act; and 
(2) for purposes of paragraph (4)(C) of section 
3 of the Statutory Pay-As-You-Go Act of 2010 as 
being included in an appropriation Act. 
DIVISION E—TAX RELIEF RELAT-
ING TO CERTAIN DISASTERS 
TITLE I—CALIFORNIA FIRES 
SEC. 5001. 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. 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00162
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
163 
HR 4667 RDS 
(2) CALIFORNIA WILDFIRE DISASTER AREA.— 
The term ‘‘California wildfire disaster area’’ means 
an area with respect to which during 2017 a major 
disaster has been declared by the President under 
section 401 of such Act by reason of wildfires in 
California. 
SEC. 5002. SPECIAL DISASTER-RELATED RULES FOR USE OF 
RETIREMENT FUNDS. 
(a) TAX-FAVORED WITHDRAWALS FROM RETIRE-
MENT PLANS.— 
(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 
subsection, the aggregate amount of distribu-
tions received 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. 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00163
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
164 
HR 4667 RDS 
(B) TREATMENT
OF
PLAN
DISTRIBU-
TIONS.—If a distribution to an individual would 
(without regard to subparagraph (A)) be a 
qualified wildfire distribution, a plan shall not 
be treated as violating any requirement of the 
Internal Revenue Code of 1986 merely because 
the plan treats such distribution as a qualified 
wildfire 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 em-
ployer) to such individual exceeds $100,000. 
(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 distribu-
tion was received, make one or more contribu-
tions in an aggregate amount not to exceed the 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00164
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
165 
HR 4667 RDS 
amount of such distribution to an eligible retire-
ment plan of which such individual is a bene-
ficiary and to which a rollover contribution of 
such distribution 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 Internal Revenue Code of 1986, if a con-
tribution is made pursuant to subparagraph (A) 
with respect to a qualified wildfire distribution 
from an eligible retirement plan other than an 
individual retirement plan, then the taxpayer 
shall, to the extent of the amount of the con-
tribution, be treated as having received the 
qualified wildfire distribution in an eligible roll-
over 
distribution 
(as 
defined 
in 
section 
402(c)(4) of such Code) and as having trans-
ferred the amount to the eligible retirement 
plan in a direct trustee to trustee transfer with-
in 60 days of the distribution. 
(C) TREATMENT
OF
REPAYMENTS
FOR 
DISTRIBUTIONS FROM IRAS.—For purposes of 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00165
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
166 
HR 4667 RDS 
the Internal Revenue Code of 1986, if a con-
tribution is made pursuant to subparagraph (A) 
with respect 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 treat-
ed as a distribution described in section 
408(d)(3) of such Code and as having been 
transferred to the eligible retirement plan in a 
direct trustee to trustee transfer within 60 days 
of the distribution. 
(4) DEFINITIONS.—For purposes of this sub-
section— 
(A) 
QUALIFIED
WILDFIRE
DISTRIBU-
TION.—Except as provided in paragraph (2), 
the term ‘‘qualified wildfire distribution’’ means 
any distribution from an eligible retirement 
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. 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00166
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
167 
HR 4667 RDS 
(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. 
(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-
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00167
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
168 
HR 4667 RDS 
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 
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), 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00168
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
169 
HR 4667 RDS 
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 
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 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00169
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
170 
HR 4667 RDS 
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)— 
(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, 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00170
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
171 
HR 4667 RDS 
(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.— 
(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). 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00171
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
172 
HR 4667 RDS 
(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). 
(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 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00172
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
173 
HR 4667 RDS 
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 
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-
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00173
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
174 
HR 4667 RDS 
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. 
(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, 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00174
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
175 
HR 4667 RDS 
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), 
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 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00175
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
176 
HR 4667 RDS 
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— 
(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 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00176
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
178 
HR 4667 RDS 
(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 
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-
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00178
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
179 
HR 4667 RDS 
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). 
(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— 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00179
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
180 
HR 4667 RDS 
(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 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00180
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
181 
HR 4667 RDS 
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.— 
(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. 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00181
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
182 
HR 4667 RDS 
(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. 
(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 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00182
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
183 
HR 4667 RDS 
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. 
(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 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00183
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
184 
HR 4667 RDS 
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-
way Extension Act of 2017 to which such amendments 
relate. 
TITLE III—BUDGETARY EFFECTS 
SEC. 5201. EMERGENCY DESIGNATION. 
This division is designated as an emergency require-
ment pursuant to section 4(g) of the Statutory Pay-As- 
You-Go Act of 2010 (2 U.S.C. 933(g)). 
SEC. 5202. DESIGNATION IN SENATE. 
In the Senate, this division is designated as an emer-
gency requirement pursuant to section 403(a) of S. Con. 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00184
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS
185 
HR 4667 RDS 
Res. 13 (111th Congress), the concurrent resolution on 
the budget for fiscal year 2010. 
Passed the House of Representatives December 21, 
2017. 
Attest: 
KAREN L. HAAS, 
Clerk. 
VerDate Sep 11 2014 
02:26 Dec 22, 2017
Jkt 079200
PO 00000
Frm 00185
Fmt 6652
Sfmt 6201
E:\BILLS\H4667.RDS
H4667
lotter on DSKBCFDHB2PROD with BILLS