3.0.0 4172 2023-01-11T13:38:21Z 2023-01-11T13:38:21Z House HR 2017-10-31 115 [Congressional Record Volume 163, Number 176 (Tuesday, October 31, 2017)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. NEAL:H.R. 4172.Congress has the power to enact this legislation pursuantto the following:Sections 7 & 8 of Article I of the United StatesConstitution and Amendment XVI of the United StatesConstitution.[Page H8294]]]> hsif00 Energy and Commerce Committee House Standing hsif14 Health Subcommittee Referred to 2017-11-03T20:16:42Z Referred to 2017-10-31T16:00:35Z hswm00 Ways and Means Committee House Standing Referred to 2017-10-31T16:00:30Z To amend the Internal Revenue Code of 1986 to make permanent the deduction for income attributable to domestic production activities in Puerto Rico. 115 1403 HR 2017-03-07 Referred to the House Committee on Ways and Means. Related bill CRS Earned Income Tax Credit Equity for Puerto Act of 2017 115 2530 HR 2017-05-18 Referred to the House Committee on Ways and Means. Related bill CRS Tax Equity and Prosperity for Puerto Rican Families Act of 2017 115 4060 HR 2017-10-12 Referred to the House Committee on Ways and Means. Related bill CRS National Disaster Tax Relief Act of 2017 115 3679 HR 2017-09-05 Referred to the House Committee on Ways and Means. Related bill CRS 2017-11-03 hsif14 Health Subcommittee 1 House committee actions Referred to the Subcommittee on Health. Committee 2017-10-31 Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hsif00 Energy and Commerce Committee 2017-10-31 Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2017-10-31 Introduced in House IntroReferral Intro-H 9 Library of Congress 2017-10-31 Introduced in House IntroReferral 1000 9 Library of Congress N000015 Rep. Neal, Richard E. [D-MA-1] RICHARD NEAL D MA E. 1 N T000460 Rep. Thompson, Mike [D-CA-5] MIKE THOMPSON D CA 5 2017-10-31 True P000096 Rep. Pascrell, Bill, Jr. [D-NJ-9] WILLIAM PASCRELL D NJ J. 9 2017-10-31 True L000263 Rep. Levin, Sander M. [D-MI-9] SANDER LEVIN D MI M. 9 2017-10-31 True L000287 Rep. Lewis, John [D-GA-5] JOHN LEWIS D GA 5 2017-10-31 True L000557 Rep. Larson, John B. [D-CT-1] JOHN LARSON D CT B. 1 2017-10-31 True B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 2017-10-31 True C001038 Rep. Crowley, Joseph [D-NY-14] JOSEPH CROWLEY D NY 14 2017-10-31 True D000096 Rep. Davis, Danny K. [D-IL-7] DANNY DAVIS D IL K. 7 2017-10-31 True S001156 Rep. Sánchez, Linda T. [D-CA-38] Linda Sánchez D CA T. 38 2017-10-31 True H001038 Rep. Higgins, Brian [D-NY-26] Brian Higgins D NY 26 2017-10-31 True S001185 Rep. Sewell, Terri A. [D-AL-7] Terri Sewell D AL A. 7 2017-10-31 True D000617 Rep. DelBene, Suzan K. [D-WA-1] Suzan DelBene D WA K. 1 2017-10-31 True C001080 Rep. Chu, Judy [D-CA-27] Judy Chu D CA 27 2017-10-31 True N000147 Del. Norton, Eleanor Holmes [D-DC-At Large] ELEANOR NORTON D DC HOLMES 0 2017-10-31 True E000296 Rep. Evans, Dwight [D-PA-2] Dwight Evans D PA 2 2017-10-31 True W000808 Rep. Wilson, Frederica S. [D-FL-24] Frederica Wilson D FL S. 24 2017-10-31 True W000797 Rep. Wasserman Schultz, Debbie [D-FL-23] Debbie Wasserman Schultz D FL 23 2017-10-31 True H001068 Rep. Huffman, Jared [D-CA-2] Jared Huffman D CA 2 2017-10-31 True G000410 Rep. Green, Gene [D-TX-29] GENE GREEN D TX 29 2017-10-31 True P000610 Del. Plaskett, Stacey E. [D-VI-At Large] Stacey Plaskett D VI E. 0 2017-10-31 True B001285 Rep. Brownley, Julia [D-CA-26] Julia Brownley D CA 26 2017-11-16 False Taxation Alcoholic beverages Building construction Business investment and capital Caribbean area Charitable contributions Community life and organization Credit and credit markets Disaster relief and insurance Employee benefits and pensions Financial services and investments Hazardous wastes and toxic substances Health care costs and insurance Historic sites and heritage areas Homelessness and emergency shelter Housing finance and home ownership Income tax credits Income tax deductions Income tax exclusion Life, casualty, property insurance Low- and moderate-income housing Medicare Natural disasters Poverty and welfare assistance Puerto Rico Residential rehabilitation and home repair Sales and excise taxes Securities State and local government operations Tax administration and collection, taxpayers Tax treatment of families Tax-exempt organizations Transportation costs U.S. territories and protectorates Virgin Islands Wages and earnings Water use and supply Taxation 00 2017-10-31 Introduced in House 2018-06-07T14:44:01Z Give Assistance and Help to Americans impacted by Natural Disasters Act or the Give A HAND Act

This bill amends the Internal Revenue Code to allow various tax credits, deductions, and modifications to existing rules in areas impacted by disasters.

With respect to areas in which a federally declared disaster occurred, the bill allows:

  • expensing of disaster expenses,
  • increased charitable contribution limits and mileage rates,
  • modifications to rules regarding deductions for losses,
  • waivers of certain mortgage revenue bond requirements,
  • increased expensing and bonus depreciation,
  • an increased new markets tax credit allocation,
  • penalty-free distributions from retirement plans,
  • an additional exemption for providing housing to displaced individuals,
  • an exclusion for cancellations of indebtedness,
  • the use of the previous year's income for calculating the earned income tax credit and the child tax credit,
  • an increased rehabilitation credit for buildings,
  • additional advance refundings of certain tax-exempt bonds,
  • disaster area recovery bonds,
  • additional low-income housing credit allocations,
  • an exclusion for disaster mitigation payments received from state and local governments,
  • a deduction for payments to a tax-exempt natural disaster fund,
  • a credit for a portion of the wages paid to employees,
  • an exclusion for employer-provided housing,
  • an enhanced deduction for medical expenses, and
  • extensions for tax and Medicare filing deadlines.

The bill also modifies several deductions, credits, and other tax provisions that affect Puerto Rico and the U.S. Virgin Islands.

]]> Give A HAND Act Display Title Give A HAND Act Short Titles as Introduced Give A HAND Act Short Titles as Introduced Give Assistance and Help to Americans impacted by Natural Disasters Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide tax relief for major disasters declared in any of calendar years 2012 through 2015, to make certain tax relief provisions permanent, and for other purposes. Introduced in House 2017-10-31T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr4172ih/xml/BILLS-115hr4172ih.xml 2017-11-03 Referred to the Subcommittee on Health. 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.