3.0.0 2928 2023-01-11T13:16:48Z 2023-01-11T13:16:48Z Senate S S 2009-12-23 111 ssfi00 Finance Committee Senate Standing Referred to 2009-12-23T21:54:52Z 111 4205 HR 2009-12-03 Referred to the House Committee on Ways and Means. Related bill CRS 111 2815 S 2009-11-20 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11886) Related bill CRS 2009-12-23 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S13883-13884) IntroReferral 2009-12-23 Introduced in Senate IntroReferral 10000 9 Library of Congress G000386 Sen. Grassley, Chuck [R-IA] Charles Grassley R IA E. N Taxation Arkansas Business investment and capital Credit and credit markets Disaster relief and insurance Employee benefits and pensions Floods and storm protection Housing finance and home ownership Illinois Income tax credits Income tax deductions Income tax exclusion Indiana Iowa Kansas Michigan Minnesota Missouri Natural disasters Nebraska Securities Student aid and college costs Wisconsin Taxation

00 2009-12-23 Introduced in Senate 2010-01-21T19:32:08Z Heartland Disaster Tax Relief Extension Act of 2009 - Amends the Heartland Disaster Tax Relief Act of 2008 or the Internal Revenue Code to extend through 2010 certain tax provisions related to disaster relief, including: (1) credits to holders of disaster area tax credit bonds; (2) increased disaster zone education tax benefits; (3) penalty-free distributions from tax-exempt retirement plans for disaster-related expenses; (4) authority to adjust the tax status of taxpayers in a disaster area; (5) deductibility of losses, including net operating losses, attributable to federally declared disasters; (6) expensing of disaster-related capital expenditures; (7) waiver of mortgage revenue bond requirements; and (8) accelerated depreciation of nonresidential real property or residential rental property located in a disaster area.

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Display Title Official Title as Introduced Introduced in Senate IS Short Titles as Introduced Introduced in Senate 2009-12-23T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111s2928is/xml/BILLS-111s2928is.xml 2009-12-23 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S13883-13884) 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.