[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1331 Introduced in House (IH)]

<DOC>






118th CONGRESS
  1st Session
                                H. R. 1331

    To treat Hurricane Ian as a qualified disaster for purposes of 
  determining the tax treatment of certain disaster-related personal 
                            casualty losses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 1, 2023

  Mr. Steube introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To treat Hurricane Ian as a qualified disaster for purposes of 
  determining the tax treatment of certain disaster-related personal 
                            casualty losses.

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

SECTION 1. HURRICANE IAN TREATED AS QUALIFIED DISASTER FOR PURPOSES OF 
              TAX TREATMENT OF CERTAIN DISASTER-RELATED PERSONAL 
              CASUALTY LOSSES.

    In the case of any taxable year ending after August 31, 2022, for 
purposes of section 304(b) of the Taxpayer Certainty and Disaster Tax 
Relief Act of 2020, the term ``qualified disaster area'' shall include 
any area with respect to which a major disaster was declared, during 
the period beginning on September 22, 2022, and ending on the date of 
the enactment of this Act, by the President under section 401 of the 
Robert T. Stafford Disaster Relief and Emergency Assistance Act by 
reason of Hurricane Ian.
                                 <all>