[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3823 Engrossed in House (EH)]
<DOC>
115th CONGRESS
1st Session
H. R. 3823
_______________________________________________________________________
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
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. Short title; table of contents.
TITLE I--FEDERAL AVIATION PROGRAMS
Sec. 101. Extension of airport improvement program.
Sec. 102. Extension of expiring authorities.
Sec. 103. Federal Aviation Administration operations.
Sec. 104. Small community air service.
Sec. 105. Air navigation facilities and equipment.
Sec. 106. Research, engineering, and development.
Sec. 107. Funding for aviation programs.
TITLE II--AVIATION REVENUE PROVISIONS
Sec. 201. Expenditure authority from Airport and Airway Trust Fund.
Sec. 202. Extension of taxes funding Airport and Airway Trust Fund.
TITLE III--EXPIRING HEALTH PROVISIONS
Sec. 301. Extension of certain public health programs.
Sec. 302. Extension of Medicare Patient IVIG Access Demonstration
Project.
Sec. 303. Funds from the Medicare Improvement Fund.
TITLE IV--DEVELOPMENT OF PRIVATE FLOOD INSURANCE MARKET
Sec. 401. Private flood insurance.
TITLE V--TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA
Sec. 501. Definitions.
Sec. 502. Special disaster-related rules for use of retirement funds.
Sec. 503. Disaster-related employment relief.
Sec. 504. Additional disaster-related tax relief provisions.
Sec. 505. Budgetary effects.
TITLE I--FEDERAL AVIATION PROGRAMS
SEC. 101. EXTENSION OF AIRPORT IMPROVEMENT PROGRAM.
(a) Authorization of Appropriations.--
(1) In general.--Section 48103(a) of title 49, United
States Code, is amended by striking the period at the end and
inserting ``and $1,670,410,959 for the period beginning on
October 1, 2017, and ending on March 31, 2018.''.
(2) Obligation of amounts.--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.
(3) Program implementation.--For purposes of calculating
funding apportionments and meeting other requirements under
sections 47114, 47115, 47116, and 47117 of title 49, United
States Code, for the period beginning on October 1, 2017, and
ending on March 31, 2018, the Administrator of the Federal
Aviation Administration shall--
(A) 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
(B) then reduce by 50 percent--
(i) all funding apportionments calculated
under subparagraph (A); and
(ii) amounts available pursuant to sections
47117(b) and 47117(f)(2) of such title.
(b) Project Grant Authority.--Section 47104(c) of title 49, United
States Code, is amended in the matter preceding paragraph (1) by
striking ``September 30, 2017,'' and inserting ``March 31, 2018,''.
SEC. 102. EXTENSION OF EXPIRING AUTHORITIES.
(a) Section 47107(r)(3) of title 49, United States Code, is amended
by striking ``October 1, 2017'' and inserting ``April 1, 2018''.
(b) Section 47114(c)(1)(F) of title 49, United States Code, is
amended--
(1) in the subparagraph heading by striking ``for fiscal
year 2017''; and
(2) in the matter preceding clause (i) by striking ``for
fiscal year 2017 an amount'' and inserting ``for each of fiscal
years 2017 and 2018 an amount''.
(c) Section 47115(j) of title 49, United States Code, is amended by
inserting ``and for the period beginning on October 1, 2017, and ending
on March 31, 2018'' after ``fiscal years 2012 through 2017''.
(d) Section 47124(b)(3)(E) of title 49, United States Code, is
amended by inserting ``and not more than $5,160,822 for the period
beginning on October 1, 2017, and ending on March 31, 2018,'' after
``fiscal years 2012 through 2017''.
(e) Section 47141(f) of title 49, United States Code, is amended by
striking ``September 30, 2017'' and inserting ``March 31, 2018''.
(f) Section 186(d) of the Vision 100--Century of Aviation
Reauthorization Act (117 Stat. 2518) is amended by inserting ``and for
the period beginning on October 1, 2017, and ending on March 31,
2018,'' after ``fiscal years 2012 through 2017''.
(g) Section 409(d) of the Vision 100--Century of Aviation
Reauthorization Act (49 U.S.C. 41731 note) is amended by striking
``September 30, 2017'' and inserting ``March 31, 2018''.
(h) Section 140(c)(1) of the FAA Modernization and Reform Act of
2012 (126 Stat. 28) is amended by striking ``2017'' and inserting
``2018''.
(i) Section 411(h) of the FAA Modernization and Reform Act of 2012
(49 U.S.C. 42301 prec. note) is amended by striking ``September 30,
2017'' and inserting ``March 31, 2018''.
(j) Section 822(k) of the FAA Modernization and Reform Act of 2012
(49 U.S.C. 47141 note) is amended by striking ``September 30, 2017''
and inserting ``March 31, 2018''.
(k) Section 2306(b) of the FAA Extension, Safety, and Security Act
of 2016 (130 Stat. 641) is amended by striking ``October 1, 2017'' and
inserting ``April 1, 2018''.
SEC. 103. FEDERAL AVIATION ADMINISTRATION OPERATIONS.
Section 106(k) of title 49, United States Code, is amended--
(1) in paragraph (1)--
(A) in subparagraph (D) by striking ``and'' at the
end;
(B) in subparagraph (E) by striking the period at
the end and inserting ``; and''; and
(C) by inserting after subparagraph (E) the
following:
``(F) $4,999,191,956 for the period beginning on
October 1, 2017, and ending on March 31, 2018.''; and
(2) in paragraph (3) by inserting ``and for the period
beginning on October 1, 2017, and ending on March 31, 2018''
after ``fiscal years 2012 through 2017''.
SEC. 104. SMALL COMMUNITY AIR SERVICE.
(a) Essential Air Service Authorization.--Section 41742(a)(2) of
title 49, United States Code, is amended by striking ``and $175,000,000
for each of fiscal years 2016 and 2017'' and inserting ``$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,''.
(b) Airports Not Receiving Sufficient Service.--Section 41743(e)(2)
of title 49, United States Code, is amended by inserting ``and
$4,986,301 for the period beginning on October 1, 2017, and ending on
March 31, 2018,'' after ``fiscal years 2012 through 2017''.
SEC. 105. AIR NAVIGATION FACILITIES AND EQUIPMENT.
Section 48101(a) of title 49, United States Code, is amended by
adding at the end the following:
``(6) $1,423,589,041 for the period beginning on October 1,
2017, and ending on March 31, 2018.''.
SEC. 106. RESEARCH, ENGINEERING, AND DEVELOPMENT.
Section 48102(a) of title 49, United States Code, is amended--
(1) in paragraph (8) by striking ``and'' at the end;
(2) in paragraph (9) by striking the period at the end and
inserting ``; and''; and
(3) by adding at the end the following:
``(10) $88,008,219 for the period beginning on October 1,
2017 and ending on March 31, 2018.''.
SEC. 107. FUNDING FOR AVIATION PROGRAMS.
(a) In General.--Section 48114 of title 49, United States Code, is
amended--
(1) in subsection (a)(2) by striking ``2017'' and inserting
``2018''; and
(2) in subsection (c)(2) by striking ``2017'' and inserting
``2018''.
(b) Compliance With Funding Requirements.--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 section 48114 of title 49, United States Code, for the
period beginning on October 1, 2017, and ending on March 31, 2018.
TITLE II--AVIATION REVENUE PROVISIONS
SEC. 201. EXPENDITURE AUTHORITY FROM AIRPORT AND AIRWAY TRUST FUND.
(a) In General.--Section 9502(d)(1) of the Internal Revenue Code of
1986 is amended--
(1) in the matter preceding subparagraph (A) by striking
``October 1, 2017'' and inserting ``April 1, 2018''; and
(2) in subparagraph (A) by striking the semicolon at the
end and inserting ``or the Disaster Tax Relief and Airport and
Airway Extension Act of 2017;''.
(b) Conforming Amendment.--Section 9502(e)(2) of such Code is
amended by striking ``October 1, 2017'' and inserting ``April 1,
2018''.
SEC. 202. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND.
(a) Fuel Taxes.--Section 4081(d)(2)(B) of the Internal Revenue Code
of 1986 is amended by striking ``September 30, 2017'' and inserting
``March 31, 2018''.
(b) Ticket Taxes.--
(1) Persons.--Section 4261(k)(1)(A)(ii) of such Code is
amended by striking ``September 30, 2017'' and inserting
``March 31, 2018''.
(2) Property.--Section 4271(d)(1)(A)(ii) of such Code is
amended by striking ``September 30, 2017'' and inserting
``March 31, 2018''.
(c) Fractional Ownership Programs.--
(1) Treatment as noncommercial aviation.--Section 4083(b)
of such Code is amended by striking ``October 1, 2017'' and
inserting ``April 1, 2018''.
(2) Exemption from ticket taxes.--Section 4261(j) of such
Code is amended by striking ``September 30, 2017'' and
inserting ``March 31, 2018''.
TITLE III--EXPIRING HEALTH PROVISIONS
SEC. 301. EXTENSION OF CERTAIN PUBLIC HEALTH PROGRAMS.
(a) Extension of Program of Payments to Teaching Health Centers
That Operate Graduate Medical Education Programs.--Section 340H(g) of
the Public Health Service Act (42 U.S.C. 256h(g)) is amended--
(1) by striking ``and $60,000,000'' and inserting ``,
$60,000,000''; and
(2) by inserting ``, and $15,000,000 for the first quarter
of fiscal year 2018'' before the period at the end.
(b) Extension of Special Diabetes Program for Indians.--Section
330C(c)(2) of the Public Health Service Act (42 U.S.C. 254c-3(c)(2)) is
amended--
(1) in subparagraph (B), by striking ``and'' at the end;
(2) in subparagraph (C), by striking the period at the end
and inserting ``; and''; and
(3) by adding at the end the following new subparagraph:
``(D) $37,500,000 for the first quarter of fiscal
year 2018.''.
(c) Technical Corrections.--Part D of the Public Health Service Act
is amended by redesignating--
(1) the second subpart XI (42 U.S.C. 256i; relating to a
community-based collaborative care network program) as subpart
XII; and
(2) the second section 340H (42 U.S.C. 256i) as section
340I.
SEC. 302. EXTENSION OF MEDICARE PATIENT IVIG ACCESS DEMONSTRATION
PROJECT.
Section 101(b) of the Medicare IVIG Access and Strengthening
Medicare and Repaying Taxpayers Act of 2012 (42 U.S.C. 1395l note) is
amended--
(1) in paragraph (1), by inserting after ``for a period of
3 years'' the following: ``and, subject to the availability of
funds under subsection (g)--
``(A) 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
``(B) 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''; and
(2) in paragraph (2), by adding at the end the following
new sentences: ``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.''.
SEC. 303. FUNDS FROM THE MEDICARE IMPROVEMENT FUND.
Section 1898(b)(1) of the Social Security Act (42 U.S.C.
1395iii(b)(1)) is amended by striking ``during and after fiscal year
2021, $270,000,000'' and inserting ``during and after fiscal year 2021,
$220,000,000''.
TITLE IV--DEVELOPMENT OF PRIVATE FLOOD INSURANCE MARKET
SEC. 401. PRIVATE FLOOD INSURANCE.
(a) Flood Insurance Mandatory Purchase Requirement.--
(1) Amount and term of coverage.--Section 102 of the Flood
Disaster Protection Act of 1973 (42 U.S.C. 4012a) is amended by
striking ``Sec. 102. (a)'' and all that follows through the end
of subsection (a) and inserting the following:
``Sec. 102. (a) Amount and Term of Coverage.--After the expiration
of sixty days following the date of the enactment of this Act, no
Federal officer or agency shall approve any financial assistance for
acquisition or construction purposes for use in any area that has been
identified by the Administrator as an area having special flood hazards
and in which the sale of flood insurance has been made available under
the National Flood Insurance Act of 1968, unless the building or mobile
home and any personal property to which such financial assistance
relates is covered by flood insurance: Provided, That the amount of
flood insurance (1) in the case of Federal flood insurance, is at least
equal to the development or project cost of the building, mobile home,
or personal property (less estimated land cost), the outstanding
principal balance of the loan, or the maximum limit of Federal flood
insurance coverage made available with respect to the particular type
of property, whichever is less; or (2) in the case of private flood
insurance, is at least equal to the development or project cost of the
building, mobile home, or personal property (less estimated land cost),
the outstanding principal balance of the loan, or the maximum limit of
Federal flood insurance coverage made available with respect to the
particular type of property, whichever is less: Provided further, That
if the financial assistance provided is in the form of a loan or an
insurance or guaranty of a loan, the amount of flood insurance required
need not exceed the outstanding principal balance of the loan and need
not be required beyond the term of the loan. The requirement of
maintaining flood insurance shall apply during the life of the
property, regardless of transfer of ownership of such property.''.
(2) Requirement for mortgage loans.--Subsection (b) of
section 102 of the Flood Disaster Protection Act of 1973 (42
U.S.C. 4012a(b)) is amended--
(A) by striking paragraph (7);
(B) by redesignating paragraph (6) as paragraph
(7);
(C) by striking the subsection designation and all
that follows through the end of paragraph (5) and
inserting the following:
``(b) Requirement for Mortgage Loans.--
``(1) Regulated lending institutions.--Each Federal entity
for lending regulation (after consultation and coordination
with the Financial Institutions Examination Council established
under the Federal Financial Institutions Examination Council
Act of 1974) shall by regulation direct regulated lending
institutions not to make, increase, extend, or renew any loan
secured by improved real estate or a mobile home located or to
be located in an area that has been identified by the
Administrator as an area having special flood hazards and in
which flood insurance has been made available under the
National Flood Insurance Act of 1968, unless the building or
mobile home and any personal property securing such loan is
covered for the term of the loan by flood insurance: Provided,
That the amount of flood insurance (A) in the case of Federal
flood insurance, is at least equal to the outstanding principal
balance of the loan or the maximum limit of Federal flood
insurance coverage made available with respect to the
particular type of property, whichever is less; or (B) in the
case of private flood insurance, is at least equal to the
outstanding principal balance of the loan or the maximum limit
of Federal flood insurance coverage made available with respect
to the particular type of property, whichever is less.
``(2) Federal agency lenders and mortgage insurance and
guarantee agencies.--
``(A) Federal agency lenders.--A Federal agency
lender may not make, increase, extend, or renew any
loan secured by improved real estate or a mobile home
located or to be located in an area that has been
identified by the Administrator as an area having
special flood hazards and in which flood insurance has
been made available under the National Flood Insurance
Act of 1968, unless the building or mobile home and any
personal property securing such loan is covered for the
term of the loan by flood insurance in accordance with
paragraph (1). Each Federal agency lender may issue any
regulations necessary to carry out this paragraph. Such
regulations shall be consistent with and substantially
identical to the regulations issued under paragraph
(1).
``(B) Other federal mortgage entities.--
``(i) Coverage requirements.--Each covered
Federal mortgage entity shall implement
procedures reasonably designed to ensure that,
for any loan that--
``(I) is secured by improved real
estate or a mobile home located in an
area that has been identified, at the
time of the origination of the loan or
at any time during the term of the
loan, by the Administrator as an area
having special flood hazards and in
which flood insurance is available
under the National Flood Insurance Act
of 1968, and
``(II) is made, insured, held, or
guaranteed by such entity, or backs or
on which is based any trust certificate
or other security for which such entity
guarantees the timely payment of
principal and interest,
the building or mobile home and any personal
property securing the loan is covered for the
term of the loan by flood insurance in the
amount provided in paragraph (1).
``(ii) Definition.--For purposes of this
subparagraph, the term `covered Federal
mortgage entity' means--
``(I) the Secretary of Housing and
Urban Development, with respect to
mortgages insured under the National
Housing Act;
``(II) the Secretary of
Agriculture, with respect to loans
made, insured, or guaranteed under
title V of the Housing Act of 1949; and
``(III) the Government National
Mortgage Association.
``(C) Requirement to accept flood insurance.--Each
Federal agency lender and each covered Federal mortgage
entity shall accept flood insurance as satisfaction of
the flood insurance coverage requirement under
subparagraph (A) or (B), respectively, if the flood
insurance coverage meets the requirements for coverage
under such subparagraph and the requirements relating
to financial strength issued pursuant to paragraph (4).
``(3) Government-sponsored enterprises for housing.--The
Federal National Mortgage Association and the Federal Home Loan
Mortgage Corporation shall implement procedures reasonably
designed to ensure that, for any loan that is--
``(A) secured by improved real estate or a mobile
home located in an area that has been identified, at
the time of the origination of the loan or at any time
during the term of the loan, by the Administrator as an
area having special flood hazards and in which flood
insurance is available under the National Flood
Insurance Act of 1968, and
``(B) purchased or guaranteed by such entity,
the building or mobile home and any personal property securing
the loan is covered for the term of the loan by flood insurance
in the amount provided in paragraph (1). The Federal National
Mortgage Association and the Federal Home Loan Mortgage
Corporation shall accept flood insurance as satisfaction of the
flood insurance coverage requirement under paragraph (1) if the
flood insurance coverage provided meets the requirements for
coverage under that paragraph and the requirements relating to
financial strength issued pursuant to paragraph (4).
``(4) Requirements regarding financial strength.--The
Director of the Federal Housing Finance Agency, in consultation
with the Federal National Mortgage Association, the Federal
Home Loan Mortgage Corporation, the Secretary of Housing and
Urban Development, the Government National Mortgage
Association, and the Secretary of Agriculture shall develop and
implement requirements relating to the financial strength of
private insurance companies from which such entities and
agencies will accept private flood insurance, provided that
such requirements shall not affect or conflict with any State
law, regulation, or procedure concerning the regulation of the
business of insurance.
``(5) Applicability.--
``(A) Existing coverage.--Except as provided in
subparagraph (B), paragraph (1) shall apply on the date
of enactment of the Riegle Community Development and
Regulatory Improvement Act of 1994.
``(B) New coverage.--Paragraphs (2) and (3) shall
apply only with respect to any loan made, increased,
extended, or renewed after the expiration of the 1-year
period beginning on the date of enactment of the Riegle
Community Development and Regulatory Improvement Act of
1994. Paragraph (1) shall apply with respect to any
loan made, increased, extended, or renewed by any
lender supervised by the Farm Credit Administration
only after the expiration of the period under this
subparagraph.
``(C) Continued effect of regulations.--
Notwithstanding any other provision of this subsection,
the regulations to carry out paragraph (1), as in
effect immediately before the date of enactment of the
Riegle Community Development and Regulatory Improvement
Act of 1994, shall continue to apply until the
regulations issued to carry out paragraph (1) as
amended by section 522(a) of such Act take effect.
``(6) Rule of construction.--Except as otherwise specified,
any reference to flood insurance in this section shall be
considered to include Federal flood insurance and private flood
insurance. Nothing in this subsection shall be construed to
supersede or limit the authority of a Federal entity for
lending regulation, the Federal Housing Finance Agency, a
Federal agency lender, a covered Federal mortgage entity (as
such term is defined in paragraph (2)(B)(ii)), the Federal
National Mortgage Association, or the Federal Home Loan
Mortgage Corporation to establish requirements relating to the
financial strength of private insurance companies from which
the entity or agency will accept private flood insurance,
provided that such requirements shall not affect or conflict
with any State law, regulation, or procedure concerning the
regulation of the business of insurance.''; and
(D) by adding at the end the following new
paragraphs:
``(8) Definitions.--In this section:
``(A) Flood insurance.--The term `flood insurance'
means--
``(i) Federal flood insurance; and
``(ii) private flood insurance.
``(B) Federal flood insurance.--The term `Federal
flood insurance' means an insurance policy made
available under the National Flood Insurance Act of
1968 (42 U.S.C. 4001 et seq.).
``(C) Private flood insurance.--The term `private
flood insurance' means an insurance policy that--
``(i) is issued by an insurance company
that is--
``(I) licensed, admitted, or
otherwise approved to engage in the
business of insurance in the State in
which the insured building is located,
by the insurance regulator of that
State; or
``(II) eligible as a nonadmitted
insurer to provide insurance in the
home State of the insured, in
accordance with sections 521 through
527 of the Dodd-Frank Wall Street
Reform and Consumer Protection Act (15
U.S.C. 8201 through 8206);
``(ii) is issued by an insurance company
that is not otherwise disapproved as a surplus
lines insurer by the insurance regulator of the
State in which the property to be insured is
located; and
``(iii) provides flood insurance coverage
that complies with the laws and regulations of
that State.
``(D) State.--The term `State' means any State of
the United States, the District of Columbia, the
Commonwealth of Puerto Rico, Guam, the Northern Mariana
Islands, the Virgin Islands, and American Samoa.''.
(b) Effect of Private Flood Insurance Coverage on Continuous
Coverage Requirements.--Section 1308 of the National Flood Insurance
Act of 1968 (42 U.S.C. 4015) is amended by adding at the end the
following:
``(n) Effect of Private Flood Insurance Coverage on Continuous
Coverage Requirements.--For purposes of applying any statutory,
regulatory, or administrative continuous coverage requirement,
including under section 1307(g)(1), the Administrator shall consider
any period during which a property was continuously covered by private
flood insurance (as defined in section 102(b)(8) of the Flood Disaster
Protection Act of 1973 (42 U.S.C. 4012a(b)(8))) to be a period of
continuous coverage.''.
TITLE V--TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA
SEC. 501. DEFINITIONS.
(a) Hurricane Harvey Disaster Zone and Disaster Area.--For purposes
of this title--
(1) Hurricane harvey disaster zone.--The term ``Hurricane
Harvey disaster zone'' 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.
(2) Hurricane harvey disaster area.--The term ``Hurricane
Harvey disaster area'' 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.
(b) Hurricane Irma Disaster Zone and Disaster Area.--For purposes
of this title--
(1) Hurricane irma disaster zone.--The term ``Hurricane
Irma disaster zone'' 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.
(2) Hurricane irma disaster area.--The term ``Hurricane
Irma disaster area'' 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.
(c) Hurricane Maria Disaster Zone and Disaster Area.--For purposes
of this title--
(1) Hurricane maria disaster zone.--The term ``Hurricane
Maria disaster zone'' 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.
(2) Hurricane maria disaster area.--The term ``Hurricane
Maria disaster area'' 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.
SEC. 502. SPECIAL DISASTER-RELATED RULES FOR USE OF RETIREMENT FUNDS.
(a) Tax-Favored Withdrawals From Retirement Plans.--
(1) In general.--Section 72(t) of the Internal Revenue Code
of 1986 shall not apply to any qualified hurricane
distribution.
(2) Aggregate dollar limitation.--
(A) In general.--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--
(i) $100,000, over
(ii) the aggregate amounts treated as
qualified hurricane distributions received by
such individual for all prior taxable years.
(B) Treatment of plan distributions.--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.
(C) Controlled group.--For purposes of subparagraph
(B), the term ``controlled group'' means any group
treated as a single employer under subsection (b), (c),
(m), or (o) of section 414 of the Internal Revenue Code
of 1986.
(3) Amount distributed may be repaid.--
(A) In general.--Any individual who 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.
(B) Treatment of repayments of distributions from
eligible retirement plans other than iras.--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.
(C) Treatment of repayments for distributions from
iras.--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.
(4) Definitions.--For purposes of this subsection--
(A) Qualified hurricane distribution.--Except as
provided in paragraph (2), the term ``qualified
hurricane distribution'' means--
(i) 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,
(ii) 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
(iii) 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.
(B) Eligible retirement plan.--The term ``eligible
retirement plan'' shall have the meaning given such
term by section 402(c)(8)(B) of the Internal Revenue
Code of 1986.
(5) Income inclusion spread over 3-year period.--
(A) In general.--In the case of any qualified
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.
(B) Special rule.--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.
(6) Special rules.--
(A) Exemption of distributions from trustee to
trustee transfer and withholding rules.--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.
(B) Qualified hurricane distributions treated as
meeting plan distribution requirements.--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.
(b) Recontributions of Withdrawals for Home Purchases.--
(1) Recontributions.--
(A) In general.--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) 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.
(B) Treatment of repayments.--Rules similar to the
rules of subparagraphs (B) and (C) of subsection (a)(3)
shall apply for purposes of this subsection.
(2) Qualified distribution.--For purposes of this
subsection, the term ``qualified distribution'' means any
distribution--
(A) described in section 401(k)(2)(B)(i)(IV),
403(b)(7)(A)(ii) (but only to the extent such
distribution relates to financial hardship),
403(b)(11)(B), or 72(t)(2)(F), of the Internal Revenue
Code of 1986,
(B) received after February 28, 2017, and before
September 21, 2017, and
(C) 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.
(c) Loans From Qualified Plans.--
(1) Increase in limit on loans not treated as
distributions.--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--
(A) clause (i) of section 72(p)(2)(A) of such Code
shall be applied by substituting ``$100,000'' for
``$50,000'', and
(B) clause (ii) of such section shall be 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''.
(2) Delay of repayment.--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)--
(A) 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,
(B) 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
(C) in determining the 5-year period and the term
of a loan under subparagraph (B) or (C) of section
72(p)(2) of such Code, the period described in
subparagraph (A) shall be disregarded.
(3) Qualified individual.--For purposes of this
subsection--
(A) In general.--The term ``qualified individual''
means any qualified Hurricane Harvey individual, any
qualified Hurricane Irma individual, and any qualified
Hurricane Maria individual.
(B) Qualified hurricane harvey individual.--The
term ``qualified Hurricane Harvey individual'' 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.
(C) Qualified hurricane irma individual.--The term
``qualified Hurricane Irma individual'' 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.
(D) Qualified hurricane maria individual.--The term
``qualified Hurricane Maria individual'' 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.
(4) Qualified beginning date.--For purposes of this
subsection, the qualified beginning date is--
(A) in the case of any qualified Hurricane Harvey
individual, August 23, 2017,
(B) in the case of any qualified Hurricane Irma
individual, September 4, 2017, and
(C) in the case of any qualified Hurricane Maria
individual, September 16, 2017.
(d) Provisions Relating to Plan Amendments.--
(1) In general.--If this subsection applies to any
amendment to any plan or annuity contract, such plan or
contract shall be treated as being operated in accordance with
the terms of the plan during the period described in paragraph
(2)(B)(i).
(2) Amendments to which subsection applies.--
(A) In general.--This subsection shall apply to any
amendment to any plan or annuity contract which is
made--
(i) pursuant to any provision of this
section, or pursuant to any regulation issued
by the Secretary or the Secretary of Labor
under any provision of this section, and
(ii) on or before the last day of the first
plan year beginning on or after January 1,
2019, or such later date as the Secretary may
prescribe.
In the case of a governmental plan (as defined in
section 414(d) of the Internal Revenue Code of 1986),
clause (ii) shall be applied by substituting the date
which is 2 years after the date otherwise applied under
clause (ii).
(B) Conditions.--This subsection shall not apply to
any amendment unless--
(i) during the period--
(I) beginning on the date that this
section or the regulation described in
subparagraph (A)(i) takes effect (or in
the case of a plan or contract
amendment not required by this section
or such regulation, the effective date
specified by the plan), and
(II) ending on the date described
in subparagraph (A)(ii) (or, if
earlier, the date the plan or contract
amendment is adopted),
the plan or contract is operated as if such plan or
contract amendment were in effect, and
(ii) such plan or contract amendment
applies retroactively for such period.
SEC. 503. DISASTER-RELATED EMPLOYMENT RELIEF.
(a) Employee Retention Credit for Employers Affected by Hurricane
Harvey.--
(1) In general.--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.
(2) Definitions.--For purposes of this subsection--
(A) Eligible employer.--The term ``eligible
employer'' means any employer--
(i) which conducted an active trade or
business on August 23, 2017, in the Hurricane
Harvey disaster zone, and
(ii) 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.
(B) Eligible employee.--The term ``eligible
employee'' 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.
(C) Qualified wages.--The term ``qualified wages''
means wages (as defined in section 51(c)(1) of the
Internal Revenue Code of 1986, but without regard to
section 3306(b)(2)(B) of such Code) paid or incurred by
an eligible employer with respect to an eligible
employee on any day after August 23, 2017, and before
January 1, 2018, which occurs during the period--
(i) 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
(ii) ending on the date on which such trade
or business has resumed significant operations
at such principal place of employment.
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.
(3) Certain rules to apply.--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.
(4) Employee not taken into account more than once.--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.
(b) Employee Retention Credit for Employers Affected by Hurricane
Irma.--
(1) In general.--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.
(2) Definitions.--For purposes of this subsection--
(A) Eligible employer.--The term ``eligible
employer'' means any employer--
(i) which conducted an active trade or
business on September 4, 2017, in the Hurricane
Irma disaster zone, and
(ii) 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.
(B) Eligible employee.--The term ``eligible
employee'' 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.
(C) Qualified wages.--The term ``qualified wages''
means wages (as defined in section 51(c)(1) of the
Internal Revenue Code of 1986, but without regard to
section 3306(b)(2)(B) of such Code) paid or incurred by
an eligible employer with respect to an eligible
employee on any day after September 4, 2017, and before
January 1, 2018, which occurs during the period--
(i) 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
(ii) ending on the date on which such trade
or business has resumed significant operations
at such principal place of employment.
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.
(3) Certain rules to apply.--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.
(4) Employee not taken into account more than once.--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.
(c) Employee Retention Credit for Employers Affected by Hurricane
Maria.--
(1) In general.--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.
(2) Definitions.--For purposes of this subsection--
(A) Eligible employer.--The term ``eligible
employer'' means any employer--
(i) which conducted an active trade or
business on September 16, 2017, in the
Hurricane Maria disaster zone, and
(ii) 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.
(B) Eligible employee.--The term ``eligible
employee'' 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.
(C) Qualified wages.--The term ``qualified wages''
means wages (as defined in section 51(c)(1) of the
Internal Revenue Code of 1986, but without regard to
section 3306(b)(2)(B) of such Code) paid or incurred by
an eligible employer with respect to an eligible
employee on any day after September 16, 2017, and
before January 1, 2018, which occurs during the
period--
(i) 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 Maria, and
(ii) ending on the date on which such trade
or business has resumed significant operations
at such principal place of employment.
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.
(3) Certain rules to apply.--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.
(4) Employee not taken into account more than once.--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.
SEC. 504. ADDITIONAL DISASTER-RELATED TAX RELIEF PROVISIONS.
(a) Temporary Suspension of Limitations on Charitable
Contributions.--
(1) In general.--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.
(2) Treatment of excess contributions.--For purposes of
section 170 of the Internal Revenue Code of 1986--
(A) Individuals.--In the case of an individual--
(i) Limitation.--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.
(ii) Carryover.--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.
(B) Corporations.--In the case of a corporation--
(i) Limitation.--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.
(ii) Carryover.--Rules similar to the rules
of subparagraph (A)(ii) shall apply for
purposes of this subparagraph.
(3) Exception to overall limitation on itemized
deductions.--So much of any deduction allowed under section 170
of the Internal Revenue Code of 1986 as does not exceed the
qualified contributions paid during the taxable year shall not
be treated as an itemized deduction for purposes of section 68
of such Code.
(4) Qualified contributions.--
(A) In general.--For purposes of this subsection,
the term ``qualified contribution'' means any
charitable contribution (as defined in section 170(c)
of the Internal Revenue Code of 1986) if--
(i) such contribution--
(I) is paid during the period
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
(II) is made for relief efforts in
the Hurricane Harvey disaster area, the
Hurricane Irma disaster area, or the
Hurricane Maria disaster area,
(ii) 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
(iii) the taxpayer has elected the
application of this subsection with respect to
such contribution.
(B) Exception.--Such term shall not include a
contribution by a donor if the contribution is--
(i) to an organization described in section
509(a)(3) of the Internal Revenue Code of 1986,
or
(ii) for the establishment of a new, or
maintenance of an existing, donor advised fund
(as defined in section 4966(d)(2) of such
Code).
(C) Application of election to partnerships and s
corporations.--In the case of a partnership or S
corporation, the election under subparagraph (A)(iii)
shall be made separately by each partner or
shareholder.
(b) Special Rules for Qualified Disaster-Related Personal Casualty
Losses.--
(1) In general.--If an individual has a net disaster loss
for any taxable year--
(A) the amount determined under section
165(h)(2)(A)(ii) of the Internal Revenue Code of 1986
shall be equal to the sum of--
(i) such net disaster loss, and
(ii) so much of the excess referred to in
the matter preceding clause (i) of 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,
(B) section 165(h)(1) of such Code shall be applied
by substituting ``$500'' for ``$500 ($100 for taxable
years beginning after December 31, 2009)'',
(C) the standard deduction determined under section
63(c) of such Code shall be increased by the net
disaster loss, and
(D) section 56(b)(1)(E) of such Code shall not
apply to so much of the standard deduction as is
attributable to the increase under subparagraph (C) of
this paragraph.
(2) Net disaster loss.--For purposes of this subsection,
the term ``net disaster loss'' means the excess of qualified
disaster-related personal casualty losses over personal
casualty gains (as defined in section 165(h)(3)(A) of the
Internal Revenue Code of 1986).
(3) Qualified disaster-related personal casualty losses.--
For purposes of this subsection, the term ``qualified disaster-
related personal casualty losses'' means losses described in
section 165(c)(3) of the Internal Revenue Code of 1986--
(A) which arise in the Hurricane Harvey disaster
area on or after August 23, 2017, and which are
attributable to Hurricane Harvey,
(B) which arise in the Hurricane Irma disaster area
on or after September 4, 2017, and which are
attributable to Hurricane Irma, or
(C) which arise in the Hurricane Maria disaster
area on or after September 16, 2017, and which are
attributable to Hurricane Maria.
(c) Special Rule for Determining Earned Income.--
(1) In general.--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--
(A) such earned income for the preceding taxable
year, for
(B) such earned income for the taxable year which
includes the applicable date.
In 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.
(2) Qualified individual.--For purposes of this
subsection--
(A) In general.--The term ``qualified individual''
means any qualified Hurricane Harvey individual, any
qualified Hurricane Irma individual, and any qualified
Hurricane Maria individual.
(B) Qualified hurricane harvey individual.--The
term ``qualified Hurricane Harvey individual'' means
any individual whose principal place of abode on August
23, 2017, was located--
(i) in the Hurricane Harvey disaster zone,
or
(ii) 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.
(C) Qualified hurricane irma individual.--The term
``qualified Hurricane Irma individual'' means any
individual (other than a qualified Hurricane Harvey
individual) whose principal place of abode on September
4, 2017, was located--
(i) in the Hurricane Irma disaster zone, or
(ii) 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.
(D) Qualified hurricane maria individual.--The term
``qualified Hurricane Maria individual'' 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--
(i) in the Hurricane Maria disaster zone,
or
(ii) 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.
(3) Applicable date.--For purposes of this subsection, the
term ``applicable date'' means--
(A) in the case of a qualified Hurricane Harvey
individual, August 23, 2017,
(B) in the case of a qualified Hurricane Irma
individual, September 4, 2017, and
(C) in the case of a qualified Hurricane Maria
individual, September 16, 2017.
(4) Earned income.--For purposes of this subsection, the
term ``earned income'' has the meaning given such term under
section 32(c) of the Internal Revenue Code of 1986.
(5) Special rules.--
(A) Application to joint returns.--For purposes of
paragraph (1), in the case of a joint return for a
taxable year which includes the applicable date--
(i) such paragraph shall apply if either
spouse is a qualified individual, and
(ii) 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.
(B) Uniform application of election.--Any election
made under paragraph (1) shall apply with respect to
both sections 24(d) and 32, of the Internal Revenue
Code of 1986.
(C) Errors treated as mathematical error.--For
purposes of section 6213 of the Internal Revenue Code
of 1986, an incorrect use on a return of earned income
pursuant to paragraph (1) shall be treated as a
mathematical or clerical error.
(D) No effect on determination of gross income,
etc.--Except as otherwise provided in this subsection,
the Internal Revenue Code of 1986 shall be applied
without regard to any substitution under paragraph (1).
(d) Application of Disaster-Related Tax Relief to Possessions of
the United States.--
(1) Payments to united states virgin islands and puerto
rico.--
(A) United states virgin islands.--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 shall be
determined by the Secretary of the Treasury based on
information provided by the government of the United
States Virgin Islands.
(B) Puerto rico.--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. 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.
(2) Definition and special rules.--
(A) Mirror code tax system.--For purposes of this
subsection, the term ``mirror code tax system'' 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.
(B) Treatment of payments.--For purposes of section
1324 of title 31, United States Code, 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.
(C) Coordination with united states income taxes.--
In the case 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.
SEC. 505. BUDGETARY EFFECTS.
(a) Emergency Designation.--This title is designated as an
emergency requirement pursuant to section 4(g) of the Statutory Pay-As-
You-Go Act of 2010 (2 U.S.C. 933(g)).
(b) Designation in Senate.--In the Senate, this title is designated
as an emergency requirement pursuant to section 403(a) of S. Con. Res.
13 (111th Congress), the concurrent resolution on the budget for fiscal
year 2010.
Passed the House of Representatives September 28, 2017.
Attest:
Clerk.
115th CONGRESS
1st Session
H. R. 3823
_______________________________________________________________________
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.