To provide for the use of amended income tax returns to take into account receipt of certain hurricane-related casualty loss grants by disallowing previously taken casualty loss deductions.

3.0.0 6602 2018-11-08T23:34:10Z 2018-11-08T23:34:10Z House H HR 2008-07-24 110 hswm00 Ways and Means Committee House Standing Referred to 2008-07-24T14:03:50Z 2008-07-24 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2008-07-24 Introduced in House IntroReferral Intro-H 9 Library of Congress 2008-07-24 Introduced in House IntroReferral 1000 9 Library of Congress S001176 Rep. Scalise, Steve [R-LA-1] Steve Scalise R LA 1 N Taxation Alabama Florida Income tax deductions Louisiana Mississippi Natural disasters Residential rehabilitation and home repair Tax administration and collection, taxpayers Texas Taxation

00 2008-07-24 Introduced in House 2008-08-23T14:43:40Z Allows taxpayers who claimed a tax deduction for a casualty loss to a principal residence resulting from Hurricanes Katrina, Rita, or Wilma and then received a grant as reimbursement for such loss in a subsequent taxable year to file an amended income tax return and reduce such tax deduction by the amount of the reimbursement. Waives interest and penalties on any underpayment of tax resulting from the reduced tax deduction if such underpayment is paid within one year of the filing of the amended tax return.

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To provide for the use of amended income tax returns to take into account receipt of certain hurricane-related casualty loss grants by disallowing previously taken casualty loss deductions. Display Title To provide for the use of amended income tax returns to take into account receipt of certain hurricane-related casualty loss grants by disallowing previously taken casualty loss deductions. Official Title as Introduced To provide for the use of amended income tax returns to take into account receipt of certain hurricane-related casualty loss grants by disallowing previously taken casualty loss deductions. Introduced in House 2008-07-24T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr6602ih/xml/BILLS-110hr6602ih.xml 2008-07-24 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.