[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3823 Enrolled Bill (ENR)]

        H.R.3823

                     One Hundred Fifteenth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

          Begun and held at the City of Washington on Tuesday,
          the third day of January, two thousand and seventeen


                                 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 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.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.