[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 3678 Introduced in Senate (IS)]

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118th CONGRESS
  2d Session
                                S. 3678

 To amend the Internal Revenue Code of 1986 to extend the time during 
   which a qualified disaster may have occurred for purposes of the 
              special rules for personal casualty losses.


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                   IN THE SENATE OF THE UNITED STATES

                            January 25, 2024

Mr. Cassidy (for himself and Ms. Butler) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to extend the time during 
   which a qualified disaster may have occurred for purposes of the 
              special rules for personal casualty losses.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Disaster Tax Relief Act of 
2024''.

SEC. 2. EXTENSION OF RULES FOR TREATMENT OF CERTAIN DISASTER-RELATED 
              PERSONAL CASUALTY LOSSES.

    For purposes of applying section 304(b) of the Taxpayer Certainty 
and Disaster Tax Relief Act of 2020, section 301 of such Act shall be 
applied by substituting ``the Federal Disaster Tax Relief Act of 2024'' 
for ``this Act'' each place it appears.
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