Public Law 115–63: To amend title 49, United States Code, to extend authorizations for the airport improvement program, to amend the Internal Revenue Code of 1986 to extend the funding and expenditure authority of the Airport and Airway Trust Fund, to provide disaster tax relief, and for other purposes. Public Law63 Public Law 115–63131 Stat. 1168 2017-09-29 2017-09-29 United States Government Publishing OfficeNational Archives and Records AdministrationOffice of the Federal Registertext/xmlENPursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. GPO Locator to USLM Converter 4.15.31;Stage2.202507022026-01-02 115public ?1167PUBLIC LAW 115–63—SEPT. 29, 2017 DISASTER TAX RELIEF AND AIRPORT AND AIRWAY EXTENSION ACT OF 2017 131 STAT. 1168 Public Law115–63 115th Congress
An Act To amend title 49, United States Code, to extend authorizations for the airport improvement program, to amend the Internal Revenue Code of 1986 to extend the funding and expenditure authority of the Airport and Airway Trust Fund, to provide disaster tax relief, and for other purposes.

Sept. 29, 2017

[H.R. 3823]

   Be it enacted by the Senate and House of Representa­tives of the United States of America in Congress assembled,

Disaster Tax Relief and Airport and Airway Extension Act

of 2017.

26 USC 1 note.
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.(a) Short Title.—This Act may be cited as the “Disaster Tax Relief and Airport and Airway Extension Act of 2017”. (b) Table of Contents.—The table of contents for this Act is as follows: Sec. 1.  TITLE I— Sec. 101.  Sec. 102.  Sec. 103.  Sec. 104.  Sec. 105.  Sec. 106.  Sec. 107.  TITLE II— Sec. 201.  Sec. 202.  TITLE III— Sec. 301.  Sec. 302.  Sec. 303.  TITLE IV— Sec. 401.  TITLE V— Sec. 501.  Sec. 502.  Sec. 503.  Sec. 504.  Sec. 505. 
<num value="I">TITLE I—</num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf52ce3bb-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>FEDERAL AVIATION PROGRAMS</heading> <section id="d248964e262" identifier="/us/pl/115/63/tI/s101" style="-uslm-lc:I658143"><num class="fontsize12" value="101">SEC. 101. </num><heading>EXTENSION OF AIRPORT IMPROVEMENT PROGRAM.</heading><subsection class="firstIndent0 fontsize10" id="yf52d31dc-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s101/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Authorization of Appropriations</inline>.—</heading><page identifier="/us/stat/131/1169">131 STAT. 1169</page> <paragraph class="fontsize10" id="yf52d31dd-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s101/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content><ref href="/us/usc/t49/s48103/a">Section 48103(a) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>and $1,670,410,959 for the period beginning on October 1, 2017, and ending on March 31, 2018.</quotedText>”.</content></paragraph> <paragraph class="fontsize10" id="yf52d31de-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s101/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Obligation of amounts</inline>.—</heading><content>Subject to limitations specified in advance in appropriations Acts, sums made available pursuant to the amendment made by paragraph (1) may be obligated at any time through September 30, 2018, and shall remain available until expended.</content></paragraph> <paragraph class="fontsize10" id="yf52d31df-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s101/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><inline class="smallCaps">Program implementation</inline>.—</heading><chapeau>For purposes of calculating funding apportionments and meeting other requirements under sections 47114, 47115, 47116, and 47117 of <ref href="/us/usc/t49">title 49, United States Code</ref>, for the period beginning on October 1, 2017, and ending on March 31, 2018, the Administrator of the Federal Aviation Administration shall—</chapeau><subparagraph class="fontsize10" id="yf52d31e0-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s101/a/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>first calculate such funding apportionments on an annualized basis as if the total amount available under section 48103 of such title for fiscal year 2018 were $3,350,000,000; and</content></subparagraph> <subparagraph class="fontsize10" id="yf52d31e1-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s101/a/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>then reduce by 50 percent—</chapeau><clause class="fontsize10" id="yf52d31e2-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s101/a/3/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>all funding apportionments calculated under subparagraph (A); and</content></clause> <clause class="fontsize10" id="yf52d31e3-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s101/a/3/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>amounts available pursuant to sections 47117(b) and 47117(f)(2) of such title.</content></clause> </subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf52d31e4-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s101/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Project Grant Authority</inline>.—</heading><content><ref href="/us/usc/t49/s47104/c">Section 47104(c) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> in the matter preceding paragraph (1) by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2017,</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2018,</quotedText>”.</content></subsection> </section> <section id="d248964e362" identifier="/us/pl/115/63/tI/s102" style="-uslm-lc:I658143"><num class="fontsize12" value="102">SEC. 102. </num><heading>EXTENSION OF EXPIRING AUTHORITIES.</heading><subsection class="firstIndent0 fontsize10" id="yf52da715-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><content><ref href="/us/usc/t49/s47107/r/3">Section 47107(r)(3) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 1, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>April 1, 2018</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="yf52da716-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><chapeau><ref href="/us/usc/t49/s47114/c/1/F">Section 47114(c)(1)(F) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="yf52da717-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in the subparagraph heading by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">for fiscal year 2017</headingText></quotedText>”; and</content></paragraph> <paragraph class="fontsize10" id="yf52da718-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in the matter preceding clause (i) by <amendingAction type="delete">striking</amendingAction> “<quotedText>for fiscal year 2017 an amount</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>for each of fiscal years 2017 and 2018 an amount</quotedText>”.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf52da719-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><content><ref href="/us/usc/t49/s47115/j">Section 47115(j) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and for the period beginning on October 1, 2017, and ending on March 31, 2018</quotedText>” after “<quotedText>fiscal years 2012 through 2017</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="yf52da71a-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><content><ref href="/us/usc/t49/s47124/b/3/E">Section 47124(b)(3)(E) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and not more than $5,160,822 for the period beginning on October 1, 2017, and ending on March 31, 2018,</quotedText>” after “<quotedText>fiscal years 2012 through 2017</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="yf52da71b-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><content><ref href="/us/usc/t49/s47141/f">Section 47141(f) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2018</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="yf52da71c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><content>Section 186(d) of the Vision 100—Century of Aviation Reauthorization Act (<ref href="/us/stat/117/2518">117 Stat. 2518</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and for the period beginning on October 1, 2017, and ending on March 31, 2018,</quotedText>” after “<quotedText>fiscal years 2012 through 2017</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="yf52da71d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/g" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><content>Section 409(d) of the Vision 100—Century of Aviation Reauthorization Act (<ref href="/us/usc/t49/s41731">49 U.S.C. 41731 note</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2018</quotedText>”.<page identifier="/us/stat/131/1170">131 STAT. 1170</page></content></subsection> <subsection class="firstIndent0 fontsize10" id="yf52da71e-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/h" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">(h) </num><content>Section 140(c)(1) of the FAA Modernization and Reform Act of 2012 (<ref href="/us/stat/126/28">126 Stat. 28</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2018</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="yf52da71f-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/i" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>Section 411(h) of the FAA Modernization and Reform Act of 2012 (<ref href="/us/usc/t49/s42301">49 U.S.C. 42301</ref> prec. note) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2018</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="yf52da720-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/j" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="j">(j) </num><content>Section 822(k) of the FAA Modernization and Reform Act of 2012 (<ref href="/us/usc/t49/s47141">49 U.S.C. 47141 note</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2018</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="yf52da721-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s102/k" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="k">(k) </num><content>Section 2306(b) of the FAA Extension, Safety, and Security Act of 2016 (<ref href="/us/stat/130/641">130 Stat. 641</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 1, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>April 1, 2018</quotedText>”.</content></subsection> </section> <section id="d248964e572" identifier="/us/pl/115/63/tI/s103" role="instruction" style="-uslm-lc:I658143"><num class="fontsize12" value="103">SEC. 103. </num><heading>FEDERAL AVIATION ADMINISTRATION OPERATIONS.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xf52dcd32-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658120">  <ref href="/us/usc/t49/s106/k">Section 106(k) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="yf52dcd33-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s103/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in paragraph (1)—</chapeau><subparagraph class="fontsize10" id="yf52dcd34-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s103/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subparagraph (D) by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></subparagraph> <subparagraph class="fontsize10" id="yf52df445-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s103/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subparagraph (E) by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></subparagraph> <subparagraph class="fontsize10" id="yf52df446-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s103/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subparagraph (E) the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="yf52df447-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>$4,999,191,956 for the period beginning on October 1, 2017, and ending on March 31, 2018.”</content></subparagraph> </quotedContent>; and</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf52df448-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s103/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in paragraph (3) by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and for the period beginning on October 1, 2017, and ending on March 31, 2018</quotedText>” after “<quotedText>fiscal years 2012 through 2017</quotedText>”.</content></paragraph> </section> <section id="d248964e636" identifier="/us/pl/115/63/tI/s104" style="-uslm-lc:I658143"><num class="fontsize12" value="104">SEC. 104. </num><heading>SMALL COMMUNITY AIR SERVICE.</heading><subsection class="firstIndent0 fontsize10" id="yf52df449-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s104/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Essential Air Service Authorization</inline>.—</heading><content><ref href="/us/usc/t49/s41742/a/2">Section 41742(a)(2) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and $175,000,000 for each of fiscal years 2016 and 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$175,000,000 for each of fiscal years 2016 and 2017, and $74,794,521 for the period beginning on October 1, 2017, and ending on March 31, 2018,</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="yf52df44a-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s104/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Airports Not Receiving Sufficient Service</inline>.—</heading><content><ref href="/us/usc/t49/s41743/e/2">Section 41743(e)(2) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and $4,986,301 for the period beginning on October 1, 2017, and ending on March 31, 2018,</quotedText>” after “<quotedText>fiscal years 2012 through 2017</quotedText>”.</content></subsection> </section> <section id="d248964e681" identifier="/us/pl/115/63/tI/s105" role="instruction" style="-uslm-lc:I658143"><num class="fontsize12" value="105">SEC. 105. </num><heading>AIR NAVIGATION FACILITIES AND EQUIPMENT.</heading><content class="firstIndent0 fontsize10" id="xf52e1b5b-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658120">  <ref href="/us/usc/t49/s48101/a">Section 48101(a) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="fontsize10" id="yf52e1b5c-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><content>$1,423,589,041 for the period beginning on October 1, 2017, and ending on March 31, 2018.”</content></paragraph> </quotedContent>.</content></section> <section id="d248964e705" identifier="/us/pl/115/63/tI/s106" role="instruction" style="-uslm-lc:I658143"><num class="fontsize12" value="106">SEC. 106. </num><heading>RESEARCH, ENGINEERING, AND DEVELOPMENT.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xf52e426d-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658120">  <ref href="/us/usc/t49/s48102/a">Section 48102(a) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="yf52e426e-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s106/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (8) by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></paragraph> <paragraph class="fontsize10" id="yf52e426f-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s106/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in paragraph (9) by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></paragraph> <paragraph class="fontsize10" id="yf52e4270-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s106/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="yf52e4271-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">“(10) </num><content>$88,008,219 for the period beginning on October 1, 2017 and ending on March 31, 2018.”</content></paragraph> </quotedContent>.</content></paragraph> </section> <section id="d248964e755" identifier="/us/pl/115/63/tI/s107" style="-uslm-lc:I658143"><num class="fontsize12" value="107">SEC. 107. </num><heading>FUNDING FOR AVIATION PROGRAMS.</heading><subsection class="firstIndent0 fontsize10" id="yf52e6982-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s107/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><chapeau><ref href="/us/usc/t49/s48114">Section 48114 of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="yf52e6983-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s107/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (a)(2) by <amendingAction type="delete">striking</amendingAction> “<quotedText>2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2018</quotedText>”; and<page identifier="/us/stat/131/1171">131 STAT. 1171</page></content></paragraph> <paragraph class="fontsize10" id="yf52e6984-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s107/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subsection (c)(2) by <amendingAction type="delete">striking</amendingAction> “<quotedText>2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2018</quotedText>”.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf52e6985-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tI/s107/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Compliance With Funding Requirements</inline>.—</heading><content>The budget authority authorized in this title, including the amendments made by this title, shall be deemed to satisfy the requirements of subsections (a)(1)(B) and (a)(2) of <ref href="/us/usc/t49/s48114">section 48114 of title 49, United States Code</ref>, for the period beginning on October 1, 2017, and ending on March 31, 2018.</content></subsection> </section> <num value="II">TITLE II—</num><heading>AVIATION REVENUE PROVISIONS</heading> <section id="d248964e820" identifier="/us/pl/115/63/tII/s201" style="-uslm-lc:I658143"><num class="fontsize12" value="201">SEC. 201. </num><heading>EXPENDITURE AUTHORITY FROM AIRPORT AND AIRWAY TRUST FUND.</heading><subsection class="firstIndent0 fontsize10" id="yf52e9096-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tII/s201/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><chapeau>Section 9502(d)(1) of the Internal Revenue Code of 1986<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf52e9097-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s9502">26 USC 9502</ref>.</p></sidenote> <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="yf52e9098-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tII/s201/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in the matter preceding subparagraph (A) by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 1, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>April 1, 2018</quotedText>”; and</content></paragraph> <paragraph class="fontsize10" id="yf52e9099-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tII/s201/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subparagraph (A) by <amendingAction type="delete">striking</amendingAction> the semicolon at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>or the Disaster Tax Relief and Airport and Airway Extension Act of 2017;</quotedText>”.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf52e909a-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tII/s201/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Conforming Amendment</inline>.—</heading><content>Section 9502(e)(2) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 1, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>April 1, 2018</quotedText>”.</content></subsection> </section> <section id="d248964e887" identifier="/us/pl/115/63/tII/s202" style="-uslm-lc:I658143"><num class="fontsize12" value="202">SEC. 202. </num><heading>EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND.</heading><subsection class="firstIndent0 fontsize10" id="yf52edebb-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tII/s202/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Fuel Taxes</inline>.—</heading><content>Section 4081(d)(2)(B) of the Internal Revenue Code of 1986 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2018</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="yf52edebc-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tII/s202/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Ticket Taxes</inline>.—</heading><paragraph class="fontsize10" id="yf52edebd-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tII/s202/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Persons</inline>.—</heading><content>Section 4261(k)(1)(A)(ii) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2018</quotedText>”.</content></paragraph> <paragraph class="fontsize10" id="yf52edebe-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tII/s202/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Property</inline>.—</heading><content>Section 4271(d)(1)(A)(ii) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2018</quotedText>”.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf52edebf-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tII/s202/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Fractional Ownership Programs</inline>.—</heading><paragraph class="fontsize10" id="yf52edec0-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tII/s202/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Treatment as noncommercial aviation</inline>.—</heading><content>Section 4083(b) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 1, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>April 1, 2018</quotedText>”.</content></paragraph> <paragraph class="fontsize10" id="yf52edec1-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tII/s202/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Exemption from ticket taxes</inline>.—</heading><content>Section 4261(j) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2018</quotedText>”.</content></paragraph> </subsection> </section> <num value="III">TITLE III—</num><heading>EXPIRING HEALTH PROVISIONS</heading> <section id="d248964e1010" identifier="/us/pl/115/63/tIII/s301" style="-uslm-lc:I658143"><num class="fontsize12" value="301">SEC. 301. </num><heading>EXTENSION OF CERTAIN PUBLIC HEALTH PROGRAMS.</heading><subsection class="firstIndent0 fontsize10" id="yf52f2ce2-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tIII/s301/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Extension of Program of Payments to Teaching Health Centers That Operate Graduate Medical Education Programs</inline>.—</heading><chapeau>Section 340H(g) of the Public Health Service Act (<ref href="/us/usc/t42/s256h/g">42 U.S.C. 256h(g)</ref>) <amendingAction type="amend">is amended</amendingAction>—<page identifier="/us/stat/131/1172">131 STAT. 1172</page></chapeau><paragraph class="fontsize10" id="yf52f2ce3-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tIII/s301/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>and $60,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, $60,000,000</quotedText>”; and</content></paragraph> <paragraph class="fontsize10" id="yf52f2ce4-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tIII/s301/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and $15,000,000 for the first quarter of fiscal year 2018</quotedText>” before the period at the end.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf52f2ce5-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tIII/s301/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Extension of Special Diabetes Program for Indians</inline>.—</heading><chapeau>Section 330C(c)(2) of the Public Health Service Act (<ref href="/us/usc/t42/s254c–3/c/2">42 U.S.C. 254c–3(c)(2)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="yf52f2ce6-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tIII/s301/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></paragraph> <paragraph class="fontsize10" id="yf52f2ce7-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tIII/s301/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subparagraph (C), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></paragraph> <paragraph class="fontsize10" id="yf52f2ce8-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tIII/s301/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="yf52f2ce9-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>$37,500,000 for the first quarter of fiscal year 2018.”</content></subparagraph> </quotedContent>.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf52f2cea-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tIII/s301/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Technical Corrections</inline>.—</heading><chapeau>Part D of the Public Health Service Act <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction>—</chapeau><paragraph class="fontsize10" id="yf52f2ceb-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tIII/s301/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>the second subpart XI (<ref href="/us/usc/t42/s256i">42 U.S.C. 256i</ref>; relating to a community-based collaborative care network program) as subpart XII; and</content></paragraph> <paragraph class="fontsize10" id="yf52f2cec-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tIII/s301/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>the second section 340H (<ref href="/us/usc/t42/s256i">42 U.S.C. 256i</ref>) as section 340I.</content></paragraph> </subsection> </section> <section id="d248964e1141" identifier="/us/pl/115/63/tIII/s302" role="instruction" style="-uslm-lc:I658143"><num class="fontsize12" value="302">SEC. 302. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf52f2ced-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>EXTENSION OF MEDICARE PATIENT IVIG ACCESS DEMONSTRATION PROJECT.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xf52f53fe-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658120">  Section 101(b) of the Medicare IVIG Access and Strengthening Medicare and Repaying Taxpayers Act of 2012 (<ref href="/us/usc/t42/s1395l">42 U.S.C. 1395l note</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="yf52f53ff-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tIII/s302/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (1), by <amendingAction type="insert">inserting</amendingAction> after “<quotedText>for a period of 3 years</quotedText>” the following: <quotedContent>“and, subject to the availability of funds under subsection (g)—<subparagraph class="fontsize10" id="yf52f5400-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>if the date of enactment of the Disaster Tax Relief and Airport and Airway Extension Act of 2017 is on or before September 30, 2017, for the period beginning on October 1, 2017, and ending on December 31, 2020; and</content></subparagraph> <subparagraph class="fontsize10" id="yf52f5401-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>if the date of enactment of such Act is after September 30, 2017, for the period beginning on the date of enactment of such Act and ending on December 31, 2020”</content></subparagraph> </quotedContent>; and</content></paragraph> <paragraph class="fontsize10" id="yf52f5402-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tIII/s302/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in paragraph (2), by <amendingAction type="add">adding</amendingAction> at the end the following new sentences: “<quotedText>Subject to the preceding sentence, a Medicare beneficiary enrolled in the demonstration project on September 30, 2017, shall be automatically enrolled during the period beginning on the date of the enactment of the Disaster Tax Relief and Airport and Airway Extension Act of 2017 and ending on December 31, 2020, without submission of another application.</quotedText>”.</content></paragraph> </section> <section id="d248964e1188" identifier="/us/pl/115/63/tIII/s303" role="instruction" style="-uslm-lc:I658143"><num class="fontsize12" value="303">SEC. 303. </num><heading>FUNDS FROM THE MEDICARE IMPROVEMENT FUND.</heading><content style="-uslm-lc:I658120">  Section 1898(b)(1) of the Social Security Act (<ref href="/us/usc/t42/s1395iii/b/1">42 U.S.C. 1395iii(b)(1)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>during and after fiscal year 2021, $270,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>during and after fiscal year 2021, $220,000,000</quotedText>”.<page identifier="/us/stat/131/1173">131 STAT. 1173</page></content></section> <num value="V">TITLE V—</num><heading>TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA</heading> <section id="d248964e1215" identifier="/us/pl/115/63/tV/s501" style="-uslm-lc:I658143"><num class="fontsize12" value="501">SEC. 501. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf52f7b13-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Determinations.</p><p class="leftAlign firstIndent0 fontsize8" id="xf52f7b14-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">President.</p></sidenote><heading>DEFINITIONS.</heading><subsection class="firstIndent0 fontsize10" id="yf52fc935-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s501/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Hurricane Harvey Disaster Zone and Disaster Area</inline>.—</heading><chapeau>For purposes of this title—</chapeau><paragraph class="fontsize10" id="yf52fc936-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s501/a/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Hurricane harvey disaster zone</inline>.—</heading><content>The term “<term>Hurricane Harvey disaster zone</term>” means that portion of the Hurricane Harvey 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 Hurricane Harvey.</content></paragraph> <paragraph class="fontsize10" id="yf52fc937-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s501/a/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Hurricane harvey disaster area</inline>.—</heading><content>The term “<term>Hurricane Harvey disaster area</term>” means an area with respect to which a major disaster has been declared by the President before September 21, 2017, under section 401 of such Act by reason of Hurricane Harvey.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf52fc938-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s501/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Hurricane Irma Disaster Zone and Disaster Area</inline>.—</heading><chapeau>For purposes of this title—</chapeau><paragraph class="fontsize10" id="yf52fc939-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s501/b/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Hurricane irma disaster zone</inline>.—</heading><content>The term “<term>Hurricane Irma disaster zone</term>” means that portion of the Hurricane Irma disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under such Act by reason of Hurricane Irma.</content></paragraph> <paragraph class="fontsize10" id="yf52fc93a-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s501/b/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Hurricane irma disaster area</inline>.—</heading><content>The term “<term>Hurricane Irma disaster area</term>” means an area with respect to which a major disaster has been declared by the President before September 21, 2017, under section 401 of such Act by reason of Hurricane Irma.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf52fc93b-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s501/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Hurricane Maria Disaster Zone and Disaster Area</inline>.—</heading><chapeau>For purposes of this title—</chapeau><paragraph class="fontsize10" id="yf52fc93c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s501/c/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Hurricane maria disaster zone</inline>.—</heading><content>The term “<term>Hurricane Maria disaster zone</term>” means that portion of the Hurricane Maria disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under such Act by reason of Hurricane Maria.</content></paragraph> <paragraph class="fontsize10" id="yf52fc93d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s501/c/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Hurricane maria disaster area</inline>.—</heading><content>The term “<term>Hurricane Maria disaster area</term>” means an area with respect to which a major disaster has been declared by the President before September 21, 2017, under section 401 of such Act by reason of Hurricane Maria.</content></paragraph> </subsection> </section> <section id="d248964e1306" identifier="/us/pl/115/63/tV/s502" style="-uslm-lc:I658143"><num class="fontsize12" value="502">SEC. 502. </num><heading>SPECIAL DISASTER-RELATED RULES FOR USE OF RETIREMENT FUNDS.</heading><subsection class="firstIndent0 fontsize10" id="yf532132e-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Tax-Favored Withdrawals From Retirement Plans</inline>.—</heading><paragraph class="fontsize10" id="yf532132f-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Section 72(t) of the Internal Revenue Code of 1986 shall not apply to any qualified hurricane distribution.</content></paragraph> <paragraph class="fontsize10" id="yf5321330-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Aggregate dollar limitation</inline>.—</heading><subparagraph class="fontsize10" id="yf5321331-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>For purposes of this subsection, the aggregate amount of distributions received by an individual which may be treated as qualified hurricane distributions for any taxable year shall not exceed the excess (if any) of—</chapeau><clause class="fontsize10" id="yf5321332-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>$100,000, over<page identifier="/us/stat/131/1174">131 STAT. 1174</page></content></clause> <clause class="fontsize10" id="yf5321333-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the aggregate amounts treated as qualified hurricane distributions received by such individual for all prior taxable years.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="yf5321334-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Treatment of plan distributions</inline>.—</heading><content>If a distribution to an individual would (without regard to subparagraph (A)) be a qualified hurricane 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 hurricane 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 employer) to such individual exceeds $100,000.</content></subparagraph> <subparagraph class="fontsize10" id="yf5321335-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/2/C" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5321336-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Definitions.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Controlled group</inline>.—</heading><content>For purposes of subparagraph (B), the term “<term>controlled group</term>” 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.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf5321337-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5321338-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Deadlines.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Amount distributed may be repaid</inline>.—</heading><subparagraph class="fontsize10" id="yf5321339-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf532133a-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Any individual who receives a qualified hurricane distribution may, at any time during the 3-year period beginning on the day after the date on which such distribution was received, make one or more contributions in an aggregate amount not to exceed the amount of such distribution to an eligible retirement plan of which such individual is a beneficiary 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.</content></subparagraph> <subparagraph class="fontsize10" id="yf532133b-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Treatment of repayments of distributions from eligible retirement plans other than iras</inline>.—</heading><content>For purposes of the Internal Revenue Code of 1986, if a contribution is made pursuant to subparagraph (A) with respect to a qualified hurricane distribution from an eligible retirement plan other than an individual retirement plan, then the taxpayer shall, to the extent of the amount of the contribution, be treated as having received the qualified hurricane distribution in an eligible rollover distribution (as defined in section 402(c)(4) of such Code) and as having transferred the amount to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution.</content></subparagraph> <subparagraph class="fontsize10" id="yf532133c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/3/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10"><inline class="smallCaps">Treatment of repayments for distributions from iras</inline>.—</heading><content>For purposes of the Internal Revenue Code of 1986, if a contribution is made pursuant to subparagraph (A) with respect to a qualified hurricane 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 hurricane distribution shall be treated 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.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf532133d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10"><inline class="smallCaps">Definitions</inline>.—</heading><chapeau>For purposes of this subsection—</chapeau><subparagraph class="fontsize10" id="yf532133e-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/4/A" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf532133f-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Qualified hurricane distribution</inline>.—</heading><chapeau>Except as provided in paragraph (2), the term “<term>qualified hurricane distribution</term>” means—</chapeau><page identifier="/us/stat/131/1175">131 STAT. 1175</page> <clause class="fontsize10" id="yf5321340-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/4/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>any distribution from an eligible retirement plan made on or after August 23, 2017, and before January 1, 2019, to an individual whose principal place of abode on August 23, 2017, is located in the Hurricane Harvey disaster area and who has sustained an economic loss by reason of Hurricane Harvey,</content></clause> <clause class="fontsize10" id="yf5321341-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/4/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>any distribution (which is not described in clause (i)) from an eligible retirement plan made on or after September 4, 2017, and before January 1, 2019, to an individual whose principal place of abode on September 4, 2017, is located in the Hurricane Irma disaster area and who has sustained an economic loss by reason of Hurricane Irma, and</content></clause> <clause class="fontsize10" id="yf5321342-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/4/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>any distribution (which is not described in clause (i) or (ii)) from an eligible retirement plan made on or after September 16, 2017, and before January 1, 2019, to an individual whose principal place of abode on September 16, 2017, is located in the Hurricane Maria disaster area and who has sustained an economic loss by reason of Hurricane Maria.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="yf5321343-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/4/B" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Eligible retirement plan</inline>.—</heading><content>The term “<term>eligible retirement plan</term>” shall have the meaning given such term by section 402(c)(8)(B) of the Internal Revenue Code of 1986.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf5321344-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10"><inline class="smallCaps">Income inclusion spread over 3-year period</inline>.—</heading><subparagraph class="fontsize10" id="yf5321345-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/5/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>In the case of any qualified hurricane distribution, unless the taxpayer 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.</content></subparagraph> <subparagraph class="fontsize10" id="yf5321346-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/5/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5321347-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Special rule</inline>.—</heading><content>For purposes of subparagraph (A), rules similar to the rules of subparagraph (E) of section 408A(d)(3) of the Internal Revenue Code of 1986 shall apply.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf5321348-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><heading class="fontsize10"><inline class="smallCaps">Special rules</inline>.—</heading><subparagraph class="fontsize10" id="yf5321349-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/6/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">Exemption of distributions from trustee to trustee transfer and withholding rules</inline>.—</heading><content>For purposes of sections 401(a)(31), 402(f), and 3405 of the Internal Revenue Code of 1986, qualified hurricane distributions shall not be treated as eligible rollover distributions.</content></subparagraph> <subparagraph class="fontsize10" id="yf532134a-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/a/6/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Qualified hurricane distributions treated as meeting plan distribution requirements</inline>.—</heading><content>For purposes the Internal Revenue Code of 1986, a qualified hurricane distribution shall be treated as meeting the requirements of sections 401(k)(2)(B)(i), 403(b)(7)(A)(ii), 403(b)(11), and 457(d)(1)(A) of such Code.</content></subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf532134b-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Recontributions of Withdrawals for Home Purchases</inline>.—</heading><paragraph class="fontsize10" id="yf532134c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Recontributions</inline>.—</heading><subparagraph class="fontsize10" id="yf532134d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf532134e-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Any individual who received a qualified distribution may, during the period beginning on August 23, 2017, and ending on February 28, 2018, make one or more contributions 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) <page identifier="/us/stat/131/1176">131 STAT. 1176</page> of the Internal Revenue Code of 1986) of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section 402(c), 403(a)(4), 403(b)(8), or 408(d)(3), of such Code, as the case may be.</content></subparagraph> <subparagraph class="fontsize10" id="yf532134f-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5321350-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Treatment of repayments</inline>.—</heading><content>Rules similar to the rules of subparagraphs (B) and (C) of subsection (a)(3) shall apply for purposes of this subsection.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf5321351-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/b/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5321352-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Qualified distribution</inline>.—</heading><chapeau>For purposes of this subsection, the term “<term>qualified distribution</term>” means any distribution—</chapeau><subparagraph class="fontsize10" id="yf5321353-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>described in section 401(k)(2)(B)(i)(IV), 403(b)(7)(A)(ii) (but only to the extent such distribution relates to financial hardship), 403(b)(11)(B), or 72(t)(2)(F), of the Internal Revenue Code of 1986,</content></subparagraph> <subparagraph class="fontsize10" id="yf5321354-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5321355-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time period.</p></sidenote><content>received after February 28, 2017, and before September 21, 2017, and</content></subparagraph> <subparagraph class="fontsize10" id="yf5321356-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/b/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>which was to be used to purchase or construct a principal residence in the Hurricane Harvey disaster area, the Hurricane Irma disaster area, or the Hurricane Maria disaster area, but which was not so purchased or constructed on account of Hurricane Harvey, Hurricane Irma, or Hurricane Maria.</content></subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf5321357-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5321358-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Loans From Qualified Plans</inline>.—</heading><paragraph class="fontsize10" id="yf5321359-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf532135a-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Increase in limit on loans not treated as distributions</inline>.—</heading><chapeau>In the case of any loan 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 period beginning on the date of the enactment of this Act and ending on December 31, 2018—</chapeau><subparagraph class="fontsize10" id="yf532135b-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>clause (i) of section 72(p)(2)(A) of such Code shall be applied by substituting “$100,000” for “$50,000”, and</content></subparagraph> <subparagraph class="fontsize10" id="yf532135c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>clause (ii) of such section shall be applied 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”.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf5323a6d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Delay of repayment</inline>.—</heading><chapeau>In the case of a qualified individual with an outstanding loan on or after the qualified beginning date from a qualified employer plan (as defined in section 72(p)(4) of the Internal Revenue Code of 1986)—</chapeau><subparagraph class="fontsize10" id="yf5323a6e-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>if the due date pursuant to subparagraph (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 the qualified beginning date and ending on December 31, 2018, such due date shall be delayed for 1 year,</content></subparagraph> <subparagraph class="fontsize10" id="yf5323a6f-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>any subsequent repayments with respect 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</content></subparagraph> <subparagraph class="fontsize10" id="yf5323a70-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5323a71-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Determination.</p></sidenote><content>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 disregarded.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf5323a72-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5323a73-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Definitions.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Qualified individual</inline>.—</heading><chapeau>For purposes of this subsection—</chapeau><page identifier="/us/stat/131/1177">131 STAT. 1177</page> <subparagraph class="fontsize10" id="yf5323a74-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/3/A" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>The term “<term>qualified individual</term>” means any qualified Hurricane Harvey individual, any qualified Hurricane Irma individual, and any qualified Hurricane Maria individual.</content></subparagraph> <subparagraph class="fontsize10" id="yf5323a75-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/3/B" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Qualified hurricane harvey individual</inline>.—</heading><content>The term “<term>qualified Hurricane Harvey individual</term>” means an individual whose principal place of abode on August 23, 2017, is located in the Hurricane Harvey disaster area and who has sustained an economic loss by reason of Hurricane Harvey.</content></subparagraph> <subparagraph class="fontsize10" id="yf5323a76-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/3/C" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10"><inline class="smallCaps">Qualified hurricane irma individual</inline>.—</heading><content>The term “<term>qualified Hurricane Irma individual</term>” means an individual (other than a qualified Hurricane Harvey individual) whose principal place of abode on September 4, 2017, is located in the Hurricane Irma disaster area and who has sustained an economic loss by reason of Hurricane Irma.</content></subparagraph> <subparagraph class="fontsize10" id="yf5323a77-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/3/D" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><heading class="fontsize10"><inline class="smallCaps">Qualified hurricane maria individual</inline>.—</heading><content>The term “<term>qualified Hurricane Maria individual</term>” means an individual (other than a qualified Hurricane Harvey individual or a qualified Hurricane Irma individual) whose principal place of abode on September 16, 2017, is located in the Hurricane Maria disaster area and who has sustained an economic loss by reason of Hurricane Maria.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf5323a78-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10"><inline class="smallCaps">Qualified beginning date</inline>.—</heading><chapeau>For purposes of this subsection, the qualified beginning date is—</chapeau><subparagraph class="fontsize10" id="yf5323a79-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the case of any qualified Hurricane Harvey individual, August 23, 2017,</content></subparagraph> <subparagraph class="fontsize10" id="yf5323a7a-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in the case of any qualified Hurricane Irma individual, September 4, 2017, and</content></subparagraph> <subparagraph class="fontsize10" id="yf5323a7b-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/c/4/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>in the case of any qualified Hurricane Maria individual, September 16, 2017.</content></subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf5323a7c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5323a7d-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Contracts.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Provisions Relating to Plan Amendments</inline>.—</heading><paragraph class="fontsize10" id="yf5323a7e-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5323a7f-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>If this subsection applies to any amendment to any plan or annuity contract, such plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in paragraph (2)(B)(i).</content></paragraph> <paragraph class="fontsize10" id="yf5323a80-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Amendments to which subsection applies</inline>.—</heading><subparagraph class="fontsize10" id="yf5323a81-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/d/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>This subsection shall apply to any amendment to any plan or annuity contract which is made—</chapeau><clause class="fontsize10" id="yf5323a82-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/d/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5323a83-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>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</content></clause> <clause class="fontsize10" id="yf5323a84-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/d/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5323a85-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time period.</p></sidenote><content>on or before the last day of the first plan year beginning on or after January 1, 2019, or such later date as the Secretary may prescribe.</content></clause> <continuation class="firstIndent1 fontsize10" id="xf5323a86-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658124">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 substituting the date which is 2 years after the date otherwise applied under clause (ii).</continuation></subparagraph> <subparagraph class="fontsize10" id="yf5323a87-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/d/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Conditions</inline>.—</heading><chapeau>This subsection shall not apply to any amendment unless—</chapeau><clause class="fontsize10" id="yf5323a88-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/d/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5323a89-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time period.</p></sidenote><chapeau>during the period—</chapeau><subclause class="fontsize10" id="yf5323a8a-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/d/2/B/i/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>beginning on the date that this section or the regulation described in subparagraph (A)(i) takes effect (or in the case of a plan or contract <page identifier="/us/stat/131/1178">131 STAT. 1178</page> amendment not required by this section or such regulation, the effective date specified by the plan), and</content></subclause> <subclause class="fontsize10" id="yf5323a8b-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/d/2/B/i/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>ending on the date described in subparagraph (A)(ii) (or, if earlier, the date the plan or contract amendment is adopted),</content></subclause> </clause> <continuation class="firstIndent1 fontsize10" id="xf5323a8c-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658124">the plan or contract is operated as if such plan or contract amendment were in effect, and</continuation><clause class="fontsize10" id="yf5323a8d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s502/d/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5323a8e-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Applicability.</p></sidenote><content>such plan or contract amendment applies retroactively for such period.</content></clause> </subparagraph> </paragraph> </subsection> </section> <section id="d248964e1833" identifier="/us/pl/115/63/tV/s503" style="-uslm-lc:I658143"><num class="fontsize12" value="503">SEC. 503. </num><heading>DISASTER-RELATED EMPLOYMENT RELIEF.</heading><subsection class="firstIndent0 fontsize10" id="yf5339a1f-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Employee Retention Credit for Employers Affected by Hurricane Harvey</inline>.—</heading><paragraph class="fontsize10" id="yf5339a20-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>For purposes of section 38 of the Internal Revenue Code of 1986, in the case of an eligible employer, the Hurricane Harvey employee retention credit shall be treated as a credit listed in subsection (b) of such section. For purposes of this subsection, the Hurricane Harvey 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 account with respect to any individual shall not exceed $6,000.</content></paragraph> <paragraph class="fontsize10" id="yf5339a21-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5339a22-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Definitions</inline>.—</heading><chapeau>For purposes of this subsection—</chapeau><subparagraph class="fontsize10" id="yf5339a23-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/a/2/A" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">Eligible employer</inline>.—</heading><chapeau>The term “<term>eligible employer</term>” means any employer—</chapeau><clause class="fontsize10" id="yf5339a24-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/a/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>which conducted an active trade or business on August 23, 2017, in the Hurricane Harvey disaster zone, and</content></clause> <clause class="fontsize10" id="yf5339a25-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/a/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>with respect to whom the trade or business described in clause (i) is inoperable on any day after August 23, 2017, and before January 1, 2018, as a result of damage sustained by reason of Hurricane Harvey.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="yf5339a26-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/a/2/B" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Eligible employee</inline>.—</heading><content>The term “<term>eligible employee</term>” means with respect to an eligible employer an employee whose principal place of employment on August 23, 2017, with such eligible employer was in the Hurricane Harvey disaster zone.</content></subparagraph> <subparagraph class="fontsize10" id="yf5339a27-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/a/2/C" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10"><inline class="smallCaps">Qualified wages</inline>.—</heading><chapeau>The term “<term>qualified wages</term>” 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 August 23, 2017, and before January 1, 2018, which occurs during the period—</chapeau><clause class="fontsize10" id="yf5339a28-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/a/2/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>beginning on the date on which the trade or business described in subparagraph (A) first became inoperable at the principal place of employment of the employee immediately before Hurricane Harvey, and</content></clause> <clause class="fontsize10" id="yf5339a29-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/a/2/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>ending on the date on which such trade or business has resumed significant operations at such principal place of employment.<page identifier="/us/stat/131/1179">131 STAT. 1179</page></content></clause> <continuation class="firstIndent1 fontsize10" id="xf5339a2a-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658124">Such term shall include wages paid without regard to whether the employee performs no services, performs services at a different place of employment than such principal place of employment, or performs services at such principal place of employment before significant operations have resumed.</continuation></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf5339a2b-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><inline class="smallCaps">Certain rules to apply</inline>.—</heading><content>For purposes of this subsection, rules similar to the rules of sections 51(i)(1) and 52, of the Internal Revenue Code of 1986, shall apply.</content></paragraph> <paragraph class="fontsize10" id="yf5339a2c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10"><inline class="smallCaps">Employee not taken into account more than once</inline>.—</heading><content>An employee shall not be treated as an eligible employee for purposes of this subsection for any period with respect to any employer if such employer is allowed a credit under section 51 of the Internal Revenue Code of 1986 with respect to such employee for such period.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf5339a2d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Employee Retention Credit for Employers Affected by Hurricane Irma</inline>.—</heading><paragraph class="fontsize10" id="yf5339a2e-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>For purposes of section 38 of the Internal Revenue Code of 1986, in the case of an eligible employer, the Hurricane Irma employee retention credit shall be treated as a credit listed in subsection (b) of such section. For purposes of this subsection, the Hurricane Irma 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 account with respect to any individual shall not exceed $6,000.</content></paragraph> <paragraph class="fontsize10" id="yf5339a2f-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5339a30-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Definitions</inline>.—</heading><chapeau>For purposes of this subsection—</chapeau><subparagraph class="fontsize10" id="yf5339a31-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/b/2/A" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">Eligible employer</inline>.—</heading><chapeau>The term “<term>eligible employer</term>” means any employer—</chapeau><clause class="fontsize10" id="yf5339a32-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/b/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>which conducted an active trade or business on September 4, 2017, in the Hurricane Irma disaster zone, and</content></clause> <clause class="fontsize10" id="yf5339a33-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/b/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>with respect to whom the trade or business described in clause (i) is inoperable on any day after September 4, 2017, and before January 1, 2018, as a result of damage sustained by reason of Hurricane Irma.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="yf5339a34-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/b/2/B" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Eligible employee</inline>.—</heading><content>The term “<term>eligible employee</term>” means with respect to an eligible employer an employee whose principal place of employment on September 4, 2017, with such eligible employer was in the Hurricane Irma disaster zone.</content></subparagraph> <subparagraph class="fontsize10" id="yf5339a35-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/b/2/C" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10"><inline class="smallCaps">Qualified wages</inline>.—</heading><chapeau>The term “<term>qualified wages</term>” 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 September 4, 2017, and before January 1, 2018, which occurs during the period—</chapeau><clause class="fontsize10" id="yf5339a36-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/b/2/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>beginning on the date on which the trade or business described in subparagraph (A) first became inoperable at the principal place of employment of the employee immediately before Hurricane Irma, and<page identifier="/us/stat/131/1180">131 STAT. 1180</page></content></clause> <clause class="fontsize10" id="yf5339a37-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/b/2/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>ending on the date on which such trade or business has resumed significant operations at such principal place of employment.</content></clause> <continuation class="firstIndent1 fontsize10" id="xf5339a38-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658124">Such term shall include wages paid without regard to whether the employee performs no services, performs services at a different place of employment than such principal place of employment, or performs services at such principal place of employment before significant operations have resumed.</continuation></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf5339a39-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><inline class="smallCaps">Certain rules to apply</inline>.—</heading><content>For purposes of this subsection, rules similar to the rules of sections 51(i)(1) and 52, of the Internal Revenue Code of 1986, shall apply.</content></paragraph> <paragraph class="fontsize10" id="yf5339a3a-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10"><inline class="smallCaps">Employee not taken into account more than once</inline>.—</heading><content>An employee shall not be treated as an eligible employee for purposes of this subsection for any period with respect to any employer if such employer is allowed a credit under subsection (a), or section 51 of the Internal Revenue Code of 1986, with respect to such employee for such period.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf5339a3b-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Employee Retention Credit for Employers Affected by Hurricane Maria</inline>.—</heading><paragraph class="fontsize10" id="yf5339a3c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>For purposes of section 38 of the Internal Revenue Code of 1986, in the case of an eligible employer, the Hurricane Maria employee retention credit shall be treated as a credit listed in subsection (b) of such section. For purposes of this subsection, the Hurricane Maria 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 account with respect to any individual shall not exceed $6,000.</content></paragraph> <paragraph class="fontsize10" id="yf5339a3d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5339a3e-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Definitions</inline>.—</heading><chapeau>For purposes of this subsection—</chapeau><subparagraph class="fontsize10" id="yf5339a3f-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/c/2/A" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">Eligible employer</inline>.—</heading><chapeau>The term “<term>eligible employer</term>” means any employer—</chapeau><clause class="fontsize10" id="yf5339a40-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/c/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>which conducted an active trade or business on September 16, 2017, in the Hurricane Maria disaster zone, and</content></clause> <clause class="fontsize10" id="yf5339a41-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/c/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>with respect to whom the trade or business described in clause (i) is inoperable on any day after September 16, 2017, and before January 1, 2018, as a result of damage sustained by reason of Hurricane Maria.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="yf5339a42-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/c/2/B" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Eligible employee</inline>.—</heading><content>The term “<term>eligible employee</term>” means with respect to an eligible employer an employee whose principal place of employment on September 16, 2017, with such eligible employer was in the Hurricane Maria disaster zone.</content></subparagraph> <subparagraph class="fontsize10" id="yf5339a43-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/c/2/C" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10"><inline class="smallCaps">Qualified wages</inline>.—</heading><chapeau>The term “<term>qualified wages</term>” 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 September 16, 2017, and before January 1, 2018, which occurs during the period—</chapeau><clause class="fontsize10" id="yf533c154-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/c/2/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>beginning on the date on which the trade or business described in subparagraph (A) first became <page identifier="/us/stat/131/1181">131 STAT. 1181</page> inoperable at the principal place of employment of the employee immediately before Hurricane Maria, and</content></clause> <clause class="fontsize10" id="yf533c155-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/c/2/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>ending on the date on which such trade or business has resumed significant operations at such principal place of employment.</content></clause> <continuation class="firstIndent1 fontsize10" id="xf533c156-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658124">Such term shall include wages paid without regard to whether the employee performs no services, performs services at a different place of employment than such principal place of employment, or performs services at such principal place of employment before significant operations have resumed.</continuation></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf533c157-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><inline class="smallCaps">Certain rules to apply</inline>.—</heading><content>For purposes of this subsection, rules similar to the rules of sections 51(i)(1) and 52, of the Internal Revenue Code of 1986, shall apply.</content></paragraph> <paragraph class="fontsize10" id="yf533c158-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s503/c/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10"><inline class="smallCaps">Employee not taken into account more than once</inline>.—</heading><content>An employee shall not be treated as an eligible employee for purposes of this subsection for any period with respect to any employer if such employer is allowed a credit under subsection (a) or (b), or section 51 of the Internal Revenue Code of 1986, with respect to such employee for such period.</content></paragraph> </subsection> </section> <section id="d248964e2136" identifier="/us/pl/115/63/tV/s504" style="-uslm-lc:I658143"><num class="fontsize12" value="504">SEC. 504. </num><heading>ADDITIONAL DISASTER-RELATED TAX RELIEF PROVISIONS.</heading><subsection class="firstIndent0 fontsize10" id="yf5360b49-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Temporary Suspension of Limitations on Charitable Contributions</inline>.—</heading><paragraph class="fontsize10" id="yf5360b4a-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Except as otherwise provided in paragraph (2), subsection (b) of section 170 of the Internal Revenue Code of 1986 shall not apply to qualified contributions and such contributions shall not be taken into account for purposes of applying subsections (b) and (d) of such section to other contributions.</content></paragraph> <paragraph class="fontsize10" id="yf5360b4b-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Treatment of excess contributions</inline>.—</heading><chapeau>For purposes of section 170 of the Internal Revenue Code of 1986—</chapeau><subparagraph class="fontsize10" id="yf5360b4c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">Individuals</inline>.—</heading><chapeau>In the case of an individual—</chapeau><clause class="fontsize10" id="yf5360b4d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><heading class="fontsize10"><inline class="smallCaps">Limitation</inline>.—</heading><content>Any qualified contribution shall be allowed only to the extent that the aggregate of such contributions does not exceed the excess of the taxpayer’s contribution base (as defined in subparagraph (G) of section 170(b)(1) of such Code) over the amount of all other charitable contributions allowed under section 170(b)(1) of such Code.</content></clause> <clause class="fontsize10" id="yf5360b4e-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5360b4f-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Carryover</inline>.—</heading><content>If the aggregate amount of qualified contributions made in the contribution year (within the meaning of section 170(d)(1) of such Code) exceeds the limitation of clause (i), such excess shall be added to the excess described in the portion of subparagraph (A) of such section which precedes clause (i) thereof for purposes of applying such section.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="yf5360b50-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Corporations</inline>.—</heading><chapeau>In the case of a corporation—</chapeau><clause class="fontsize10" id="yf5360b51-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><heading class="fontsize10"><inline class="smallCaps">Limitation</inline>.—</heading><content>Any qualified contribution shall be allowed only to the extent that the aggregate of such contributions does not exceed the excess of the taxpayer’s taxable income (as determined under paragraph (2) of section 170(b) of such Code) over the amount of all other charitable contributions allowed under such paragraph.<page identifier="/us/stat/131/1182">131 STAT. 1182</page></content></clause> <clause class="fontsize10" id="yf5360b52-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5360b53-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Carryover</inline>.—</heading><content>Rules similar to the rules of subparagraph (A)(ii) shall apply for purposes of this subparagraph.</content></clause> </subparagraph> </paragraph> <paragraph class="fontsize10" id="yf5360b54-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><inline class="smallCaps">Exception to overall limitation on itemized deductions</inline>.—</heading><content>So much of any deduction allowed under section 170 of the Internal Revenue Code of 1986 as does not exceed the qualified contributions paid during the taxable year shall not be treated as an itemized deduction for purposes of section 68 of such Code.</content></paragraph> <paragraph class="fontsize10" id="yf5360b55-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10"><inline class="smallCaps">Qualified contributions</inline>.—</heading><subparagraph class="fontsize10" id="yf5360b56-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/4/A" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5360b57-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>For purposes of this subsection, the term “<term>qualified contribution</term>” means any charitable contribution (as defined in section 170(c) of the Internal Revenue Code of 1986) if—</chapeau><clause class="fontsize10" id="yf5360b58-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/4/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><chapeau>such contribution—</chapeau><subclause class="fontsize10" id="yf5360b59-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/4/A/i/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5360b5a-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time period.</p></sidenote><content>is paid during the period beginning on August 23, 2017, and ending on December 31, 2017, in cash to an organization described in section 170(b)(1)(A) of such Code, and</content></subclause> <subclause class="fontsize10" id="yf5360b5b-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/4/A/i/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>is made for relief efforts in the Hurricane Harvey disaster area, the Hurricane Irma disaster area, or the Hurricane Maria disaster area,</content></subclause> </clause> <clause class="fontsize10" id="yf5360b5c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/4/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the taxpayer obtains from such organization contemporaneous written acknowledgment (within the meaning of section 170(f)(8) of such Code) that such contribution was used (or is to be used) for relief efforts described in clause (i)(II), and</content></clause> <clause class="fontsize10" id="yf5360b5d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/4/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>the taxpayer has elected the application of this subsection with respect to such contribution.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="yf5360b5e-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Exception</inline>.—</heading><chapeau>Such term shall not include a contribution by a donor if the contribution is—</chapeau><clause class="fontsize10" id="yf5360b5f-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/4/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>to an organization described in section 509(a)(3) of the Internal Revenue Code of 1986, or</content></clause> <clause class="fontsize10" id="yf5360b60-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/4/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2) of such Code).</content></clause> </subparagraph> <subparagraph class="fontsize10" id="yf5360b61-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/a/4/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10"><inline class="smallCaps">Application of election to partnerships and s corporations</inline>.—</heading><content>In the case of a partnership or S corporation, the election under subparagraph (A)(iii) shall be made separately by each partner or shareholder.</content></subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf5360b62-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5360b63-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Definitions.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Special Rules for Qualified Disaster-Related Personal Casualty Losses</inline>.—</heading><paragraph class="fontsize10" id="yf5360b64-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>If an individual has a net disaster loss for any taxable year—</chapeau><subparagraph class="fontsize10" id="yf5360b65-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5360b66-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Determination.</p></sidenote><chapeau>the amount determined under section 165(h)(2)(A)(ii) of the Internal Revenue Code of 1986 shall be equal to the sum of—</chapeau><clause class="fontsize10" id="yf5360b67-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b/1/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>such net disaster loss, and</content></clause> <clause class="fontsize10" id="yf5360b68-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b/1/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>so much of the excess referred to in the matter preceding clause (i) of section 165(h)(2)(A) of such Code (reduced by the amount in clause (i) of this subparagraph) as exceeds 10 percent of the adjusted gross income of the individual,</content></clause> </subparagraph> <subparagraph class="fontsize10" id="yf5360b69-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5360b6a-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xf5360b6b-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Effective date.</p></sidenote><content>section 165(h)(1) of such Code shall be applied by substituting “$500” for “$500 ($100 for taxable years beginning after December 31, 2009)”,<page identifier="/us/stat/131/1183">131 STAT. 1183</page></content></subparagraph> <subparagraph class="fontsize10" id="yf5360b6c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>the standard deduction determined under section 63(c) of such Code shall be increased by the net disaster loss, and</content></subparagraph> <subparagraph class="fontsize10" id="yf5360b6d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b/1/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>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 subparagraph (C) of this paragraph.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf5360b6e-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Net disaster loss</inline>.—</heading><content>For purposes of this subsection, the term “<term>net disaster loss</term>” means the excess of qualified disaster-related personal casualty losses over personal casualty gains (as defined in section 165(h)(3)(A) of the Internal Revenue Code of 1986).</content></paragraph> <paragraph class="fontsize10" id="yf5360b6f-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b/3" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5360b70-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Qualified disaster-related personal casualty losses</inline>.—</heading><chapeau>For purposes of this subsection, the term “<term>qualified disaster-related personal casualty losses</term>” means losses described in section 165(c)(3) of the Internal Revenue Code of 1986—</chapeau><subparagraph class="fontsize10" id="yf5360b71-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>which arise in the Hurricane Harvey disaster area on or after August 23, 2017, and which are attributable to Hurricane Harvey,</content></subparagraph> <subparagraph class="fontsize10" id="yf5360b72-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>which arise in the Hurricane Irma disaster area on or after September 4, 2017, and which are attributable to Hurricane Irma, or</content></subparagraph> <subparagraph class="fontsize10" id="yf5360b73-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/b/3/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>which arise in the Hurricane Maria disaster area on or after September 16, 2017, and which are attributable to Hurricane Maria.</content></subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf5360b74-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Special Rule for Determining Earned Income</inline>.—</heading><paragraph class="fontsize10" id="yf5360b75-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>In the case of a qualified individual, 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 determined by substituting—</chapeau><subparagraph class="fontsize10" id="yf5360b76-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>such earned income for the preceding taxable year, for</content></subparagraph> <subparagraph class="fontsize10" id="yf5360b77-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>such earned income for the taxable year which includes the applicable date.</content></subparagraph> <continuation class="firstIndent1 fontsize10" id="xf5363288-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658122">In<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf5363289-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Puerto Rico.</p></sidenote> the case of a resident of Puerto Rico determining the credit allowed under section 24(d)(1)(B)(ii) of such Code, the preceding sentence shall be applied by substituting “social security taxes (as defined in section 24(d)(2)(A) of the Internal Revenue Code of 1986)” for “earned income” each place it appears.</continuation></paragraph> <paragraph class="fontsize10" id="yf536328a-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf536328b-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Definitions.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Qualified individual</inline>.—</heading><chapeau>For purposes of this subsection—</chapeau><subparagraph class="fontsize10" id="yf536328c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/2/A" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>The term “<term>qualified individual</term>” means any qualified Hurricane Harvey individual, any qualified Hurricane Irma individual, and any qualified Hurricane Maria individual.</content></subparagraph> <subparagraph class="fontsize10" id="yf536328d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/2/B" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Qualified hurricane harvey individual</inline>.—</heading><chapeau>The term “<term>qualified Hurricane Harvey individual</term>” means any individual whose principal place of abode on August 23, 2017, was located—</chapeau><clause class="fontsize10" id="yf536328e-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in the Hurricane Harvey disaster zone, or</content></clause> <clause class="fontsize10" id="yf536328f-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in the Hurricane Harvey disaster area (but outside the Hurricane Harvey disaster zone) and such individual was displaced from such principal place of abode by reason of Hurricane Harvey.<page identifier="/us/stat/131/1184">131 STAT. 1184</page></content></clause> </subparagraph> <subparagraph class="fontsize10" id="yf5363290-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/2/C" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10"><inline class="smallCaps">Qualified hurricane irma individual</inline>.—</heading><chapeau>The term “<term>qualified Hurricane Irma individual</term>” means any individual (other than a qualified Hurricane Harvey individual) whose principal place of abode on September 4, 2017, was located—</chapeau><clause class="fontsize10" id="yf5363291-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/2/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in the Hurricane Irma disaster zone, or</content></clause> <clause class="fontsize10" id="yf5363292-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/2/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in the Hurricane Irma disaster area (but outside the Hurricane Irma disaster zone) and such individual was displaced from such principal place of abode by reason of Hurricane Irma.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="yf5363293-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/2/D" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><heading class="fontsize10"><inline class="smallCaps">Qualified hurricane maria individual</inline>.—</heading><chapeau>The term “<term>qualified Hurricane Maria individual</term>” means any individual (other than a qualified Hurricane Harvey individual or a qualified Hurricane Irma individual) whose principal place of abode on September 16, 2017, was located—</chapeau><clause class="fontsize10" id="yf5363294-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/2/D/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in the Hurricane Maria disaster zone, or</content></clause> <clause class="fontsize10" id="yf5363295-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/2/D/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in the Hurricane Maria disaster area (but outside the Hurricane Maria disaster zone) and such individual was displaced from such principal place of abode by reason of Hurricane Maria.</content></clause> </subparagraph> </paragraph> <paragraph class="fontsize10" id="yf5363296-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/3" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><inline class="smallCaps">Applicable date</inline>.—</heading><chapeau>For purposes of this subsection, the term “<term>applicable date</term>” means—</chapeau><subparagraph class="fontsize10" id="yf5363297-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the case of a qualified Hurricane Harvey individual, August 23, 2017,</content></subparagraph> <subparagraph class="fontsize10" id="yf5363298-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in the case of a qualified Hurricane Irma individual, September 4, 2017, and</content></subparagraph> <subparagraph class="fontsize10" id="yf5363299-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/3/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>in the case of a qualified Hurricane Maria individual, September 16, 2017.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf536329a-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/4" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10"><inline class="smallCaps">Earned income</inline>.—</heading><content>For purposes of this subsection, the term “<term>earned income</term>” has the meaning given such term under section 32(c) of the Internal Revenue Code of 1986.</content></paragraph> <paragraph class="fontsize10" id="yf536329b-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10"><inline class="smallCaps">Special rules</inline>.—</heading><subparagraph class="fontsize10" id="yf536329c-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/5/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">Application to joint returns</inline>.—</heading><chapeau>For purposes of paragraph (1), in the case of a joint return for a taxable year which includes the applicable date—</chapeau><clause class="fontsize10" id="yf536329d-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/5/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>such paragraph shall apply if either spouse is a qualified individual, and</content></clause> <clause class="fontsize10" id="yf536329e-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/5/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the earned income of the taxpayer for the preceding taxable year shall be the sum of the earned income of each spouse for such preceding taxable year.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="yf536329f-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/5/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Uniform application of election</inline>.—</heading><content>Any election made under paragraph (1) shall apply with respect to both sections 24(d) and 32, of the Internal Revenue Code of 1986.</content></subparagraph> <subparagraph class="fontsize10" id="yf53632a0-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/5/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10"><inline class="smallCaps">Errors treated as mathematical error</inline>.—</heading><content>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 mathematical or clerical error.</content></subparagraph> <subparagraph class="fontsize10" id="yf53632a1-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/c/5/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf53632a2-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">No effect on determination of gross income, etc</inline>.—</heading><content>Except as otherwise provided in this subsection, the Internal Revenue Code of 1986 shall be applied without regard to any substitution under paragraph (1).</content></subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="yf53632a3-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><inline class="smallCaps">Application of Disaster-Related Tax Relief to Possessions of the United States</inline>.—</heading><page identifier="/us/stat/131/1185">131 STAT. 1185</page> <paragraph class="fontsize10" id="yf53632a4-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Payments to united states virgin islands and puerto rico</inline>.—</heading><subparagraph class="fontsize10" id="yf53632a5-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/d/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">United states virgin islands</inline>.—</heading><content>The Secretary of the Treasury shall pay to the United States Virgin Islands amounts equal to the loss in revenues to the United States Virgin Islands by reason of the provisions of this title. Such amounts<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf53632a6-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Determination.</p></sidenote> shall be determined by the Secretary of the Treasury based on information provided by the government of the United States Virgin Islands.</content></subparagraph> <subparagraph class="fontsize10" id="yf53632a7-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/d/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf53632a8-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Estimate.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Puerto rico</inline>.—</heading><content>The Secretary of the Treasury shall pay to Puerto Rico amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits that would have been provided to residents of Puerto Rico by reason of the provisions of this title if a mirror code tax system had been in effect in Puerto Rico.<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf53632a9-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Plan.</p></sidenote> The preceding sentence shall not apply with respect to Puerto Rico unless Puerto Rico has a plan, which has been approved by the Secretary of the Treasury, under which Puerto Rico will promptly distribute such payments to its residents.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="yf53632aa-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Definition and special rules</inline>.—</heading><subparagraph class="fontsize10" id="yf53632ab-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/d/2/A" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">Mirror code tax system</inline>.—</heading><content>For purposes of this subsection, the term “<term>mirror code tax system</term>” means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.</content></subparagraph> <subparagraph class="fontsize10" id="yf53632ac-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/d/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Treatment of payments</inline>.—</heading><content>For purposes of <ref href="/us/usc/t31/s1324">section 1324 of title 31, United States Code</ref>, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.</content></subparagraph> <subparagraph class="fontsize10" id="yf53632ad-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s504/d/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10"><inline class="smallCaps">Coordination with united states income taxes</inline>.—</heading><content>In the case<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xf53632ae-e82c-11f0-bc57-ad3ac4b1618c" style="-uslm-lc:I658180">Applicability.</p></sidenote> of any person with respect to whom a tax benefit is taken into account with respect to the taxes imposed by any possession of the United States by reason of this title, the Internal Revenue Code of 1986 shall be applied with respect to such person without regard to the provisions of this title which provide such benefit.</content></subparagraph> </paragraph> </subsection> </section> <section id="d248964e2711" identifier="/us/pl/115/63/tV/s505" style="-uslm-lc:I658143"><num class="fontsize12" value="505">SEC. 505. </num><heading>BUDGETARY EFFECTS.</heading><subsection class="firstIndent0 fontsize10" id="yf53658bf-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s505/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Emergency Designation</inline>.—</heading><content>This title is designated as an emergency requirement pursuant to section 4(g) of the Statutory Pay-As-You-Go Act of 2010 (<ref href="/us/usc/t2/s933/g">2 U.S.C. 933(g)</ref>).</content></subsection> <subsection class="firstIndent0 fontsize10" id="yf53658c0-e82c-11f0-bc57-ad3ac4b1618c" identifier="/us/pl/115/63/tV/s505/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Designation in Senate</inline>.—</heading><content>In the Senate, this title is designated as an emergency requirement pursuant to section 403(a) <page identifier="/us/stat/131/1186">131 STAT. 1186</page> of S. Con. Res. 13 (111th Congress), the concurrent resolution on the budget for fiscal year 2010.</content></subsection> </section> Approved September 29, 2017.
LEGISLATIVE HISTORY—H.R. 3823: CONGRESSIONAL RECORD, Vol. 163 (2017):

Sept. 25, considered and failed House.

Sept. 27, considered in House.

Sept. 28, considered and passed House; considered and passed Senate, amended; House concurred in Senate amendment.

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