Disaster Tax Relief and Airport and Airway Extension Act of 2017Public Law 115–63, as amendedDisaster Tax Relief and Airport and Airway Extension Act of 201763115–123Statute CompilationUnited States House of RepresentativesOffice of the Legislative Counseltext/xmlENPursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.GPO Statute Compilations USLM converter, version 20210527.12021-10-15Disaster Tax Relief and Airport and Airway Extension Act of 2017137511152017-09-29Disaster Tax Relief and Airport and Airway Extension Act of 2017[(Public Law 115–63)][As Amended Through P.L. 115–123, Enacted February 09, 2018][Currency: This publication is a compilation of the text of Public Law 115-63. It was last amended by the public law listed in the As Amended Through note above and below at the bottom of each page of the pdf version and reflects current law through the date of the enactment of the public law listed at https://www.govinfo.gov/app/collection/comps/][Note: While this publication does not represent an official version of any Federal statute, substantial efforts have been made to ensure the accuracy of its contents. The official version of Federal law is found in the United States Statutes at Large and in the United States Code. The legal effect to be given to the Statutes at Large and the United States Code is established by statute (1 U.S.C. 112, 204).]AN ACTTo 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. [26 U.S.C. 1 note]SHORT TITLE; TABLE OF CONTENTS. (a) Short Title.—This Act may be cited as the “Disaster Tax Relief and Airport and Airway Extension Act of 2017”.(b) Table of Contents.—The table of contents for this Act is as follows:Sec. 1.TITLE I—Sec. 101.Sec. 102.Sec. 103.Sec. 104.Sec. 105.Sec. 106.Sec. 107.TITLE II—Sec. 201.Sec. 202.TITLE III—Sec. 301.Sec. 302.Sec. 303.TITLE IV—Sec. 401.TITLE V—Sec. 501.Sec. 502.Sec. 503.Sec. 504.Sec. 505.
<num style="-uslm-dtd:enum" value="I">TITLE I—</num><heading style="-uslm-dtd:header">FEDERAL AVIATION PROGRAMS </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tI/s101" styleType="OLC">
<num style="-uslm-dtd:enum" value="101">SEC. 101. </num><heading style="-uslm-dtd:header">EXTENSION OF AIRPORT IMPROVEMENT PROGRAM. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s101/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Authorization of Appropriations.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tI/s101/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Section 48103(a) of title 49, United States Code, is amended by striking the period at the end and inserting “<quotedText style="-uslm-dtd:quote">and $1,670,410,959 for the period beginning on October 1, 2017, and ending on March 31, 2018.</quotedText>”.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tI/s101/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Obligation of amounts.—</heading><content style="-uslm-dtd:text">Subject to limitations specified in advance in appropriations Acts, sums made available pursuant to the amendment made by paragraph (1) may be obligated at any time through September 30, 2018, and shall remain available until expended.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tI/s101/a/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Program implementation.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tI/s101/a/3/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">first calculate such funding apportionments on an annualized basis as if the total amount available under section 48103 of such title for fiscal year 2018 were $3,350,000,000; and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tI/s101/a/3/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">then reduce by 50 percent—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tI/s101/a/3/B/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">all funding apportionments calculated under subparagraph (A); and</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tI/s101/a/3/B/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">amounts available pursuant to sections 47117(b) and 47117(f)(2) of such title.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s101/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Project Grant Authority.—</heading><content style="-uslm-dtd:text">Section 47104(c) of title 49, United States Code, is amended in the matter preceding paragraph (1) by striking “<quotedText style="-uslm-dtd:quote">September 30, 2017,</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2018,</quotedText>”.</content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tI/s102" styleType="OLC">
<num style="-uslm-dtd:enum" value="102">SEC. 102. </num><heading style="-uslm-dtd:header">EXTENSION OF EXPIRING AUTHORITIES. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s102/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><content style="-uslm-dtd:text">Section 47107(r)(3) of title 49, United States Code, is amended by striking “<quotedText style="-uslm-dtd:quote">October 1, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">April 1, 2018</quotedText>”.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s102/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><chapeau style="-uslm-dtd:text">Section 47114(c)(1)(F) of title 49, United States Code, is amended—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tI/s102/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in the subparagraph heading by striking “<quotedText style="-uslm-dtd:quote"><headingText style="-uslm-dtd:header-in-text">for fiscal year 2017</headingText></quotedText>”; and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tI/s102/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in the matter preceding clause (i) by striking “<quotedText style="-uslm-dtd:quote">for fiscal year 2017 an amount</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">for each of fiscal years 2017 and 2018 an amount</quotedText>”.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s102/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><content style="-uslm-dtd:text">Section 47115(j) of title 49, United States Code, is amended by inserting “<quotedText style="-uslm-dtd:quote">and for the period beginning on October 1, 2017, and ending on March 31, 2018</quotedText>” after “<quotedText style="-uslm-dtd:quote">fiscal years 2012 through 2017</quotedText>”.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s102/d" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><content style="-uslm-dtd:text">Section 47124(b)(3)(E) of title 49, United States Code, is amended by inserting “<quotedText style="-uslm-dtd:quote">and not more than $5,160,822 for the period beginning on October 1, 2017, and ending on March 31, 2018,</quotedText>” after “<quotedText style="-uslm-dtd:quote">fiscal years 2012 through 2017</quotedText>”.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s102/e" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">(e) </num><content style="-uslm-dtd:text">Section 47141(f) of title 49, United States Code, is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2018</quotedText>”.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s102/f" styleType="OLC">
<num style="-uslm-dtd:enum" value="f">(f) </num><content style="-uslm-dtd:text">Section 186(d) of the Vision 100—Century of Aviation Reauthorization Act (117 Stat. 2518) is amended by inserting “<quotedText style="-uslm-dtd:quote">and for the period beginning on October 1, 2017, and ending on March 31, 2018,</quotedText>” after “<quotedText style="-uslm-dtd:quote">fiscal years 2012 through 2017</quotedText>”.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s102/g" styleType="OLC">
<num style="-uslm-dtd:enum" value="g">(g) </num><content style="-uslm-dtd:text">Section 409(d) of the Vision 100—Century of Aviation Reauthorization Act (49 U.S.C. 41731 note) is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2018</quotedText>”.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s102/h" styleType="OLC">
<num style="-uslm-dtd:enum" value="h">(h) </num><content style="-uslm-dtd:text">Section 140(c)(1) of the FAA Modernization and Reform Act of 2012 (126 Stat. 28) is amended by striking “<quotedText style="-uslm-dtd:quote">2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">2018</quotedText>”.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s102/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">Section 411(h) of the FAA Modernization and Reform Act of 2012 (49 U.S.C. 42301 prec. note) is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2018</quotedText>”.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s102/j" styleType="OLC">
<num style="-uslm-dtd:enum" value="j">(j) </num><content style="-uslm-dtd:text">Section 822(k) of the FAA Modernization and Reform Act of 2012 (49 U.S.C. 47141 note) is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2018</quotedText>”.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s102/k" styleType="OLC">
<num style="-uslm-dtd:enum" value="k">(k) </num><content style="-uslm-dtd:text">Section 2306(b) of the FAA Extension, Safety, and Security Act of 2016 (130 Stat. 641) is amended by striking “<quotedText style="-uslm-dtd:quote">October 1, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">April 1, 2018</quotedText>”.</content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tI/s103" styleType="OLC">
<num style="-uslm-dtd:enum" value="103">SEC. 103. </num><heading style="-uslm-dtd:header">FEDERAL AVIATION ADMINISTRATION OPERATIONS. </heading>
<chapeau style="-uslm-dtd:text" class="block">Section 106(k) of title 49, United States Code, is amended—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tI/s103/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">in paragraph (1)—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tI/s103/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in subparagraph (D) by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end;</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tI/s103/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">in subparagraph (E) by striking the period at the end and inserting “<quotedText style="-uslm-dtd:quote">; and</quotedText>”; and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tI/s103/1/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">by inserting after subparagraph (E) the following:<quotedContent style="-uslm-dtd:quoted-block">
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="F">“(F) </num><content style="-uslm-dtd:text">$4,999,191,956 for the period beginning on October 1, 2017, and ending on March 31, 2018.”</content>
</subparagraph></quotedContent>; and</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tI/s103/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in paragraph (3) by inserting “<quotedText style="-uslm-dtd:quote">and for the period beginning on October 1, 2017, and ending on March 31, 2018</quotedText>” after “<quotedText style="-uslm-dtd:quote">fiscal years 2012 through 2017</quotedText>”.</content>
</paragraph>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tI/s104" styleType="OLC">
<num style="-uslm-dtd:enum" value="104">SEC. 104. </num><heading style="-uslm-dtd:header">SMALL COMMUNITY AIR SERVICE. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s104/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Essential Air Service Authorization.—</heading><content style="-uslm-dtd:text">Section 41742(a)(2) of title 49, United States Code, is amended by striking “<quotedText style="-uslm-dtd:quote">and $175,000,000 for each of fiscal years 2016 and 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">$175,000,000 for each of fiscal years 2016 and 2017, and $74,794,521 for the period beginning on October 1, 2017, and ending on March 31, 2018,</quotedText>”.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s104/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Airports Not Receiving Sufficient Service.—</heading><content style="-uslm-dtd:text">Section 41743(e)(2) of title 49, United States Code, is amended by inserting “<quotedText style="-uslm-dtd:quote">and $4,986,301 for the period beginning on October 1, 2017, and ending on March 31, 2018,</quotedText>” after “<quotedText style="-uslm-dtd:quote">fiscal years 2012 through 2017</quotedText>”.</content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tI/s105" styleType="OLC">
<num style="-uslm-dtd:enum" value="105">SEC. 105. </num><heading style="-uslm-dtd:header">AIR NAVIGATION FACILITIES AND EQUIPMENT. </heading>
<content style="-uslm-dtd:text" class="block">Section 48101(a) of title 49, United States Code, is amended by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="6">“(6) </num><content style="-uslm-dtd:text">$1,423,589,041 for the period beginning on October 1, 2017, and ending on March 31, 2018.”</content>
</paragraph></quotedContent>.</content>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tI/s106" styleType="OLC">
<num style="-uslm-dtd:enum" value="106">SEC. 106. </num><heading style="-uslm-dtd:header">RESEARCH, ENGINEERING, AND DEVELOPMENT. </heading>
<chapeau style="-uslm-dtd:text" class="block">Section 48102(a) of title 49, United States Code, is amended—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tI/s106/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in paragraph (8) by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end;</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tI/s106/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in paragraph (9) by striking the period at the end and inserting “<quotedText style="-uslm-dtd:quote">; and</quotedText>”; and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tI/s106/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="10">“(10) </num><content style="-uslm-dtd:text">$88,008,219 for the period beginning on October 1, 2017 and ending on March 31, 2018.”</content>
</paragraph></quotedContent>.</content>
</paragraph>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tI/s107" styleType="OLC">
<num style="-uslm-dtd:enum" value="107">SEC. 107. </num><heading style="-uslm-dtd:header">FUNDING FOR AVIATION PROGRAMS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s107/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Section 48114 of title 49, United States Code, is amended—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tI/s107/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in subsection (a)(2) by striking “<quotedText style="-uslm-dtd:quote">2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">2018</quotedText>”; and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tI/s107/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in subsection (c)(2) by striking “<quotedText style="-uslm-dtd:quote">2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">2018</quotedText>”.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tI/s107/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Compliance With Funding Requirements.—</heading><content style="-uslm-dtd:text">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.</content>
</subsection>
</section>
<num style="-uslm-dtd:enum" value="II">TITLE II—</num><heading style="-uslm-dtd:header">AVIATION REVENUE PROVISIONS </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tII/s201" styleType="OLC">
<num style="-uslm-dtd:enum" value="201">SEC. 201. </num><heading style="-uslm-dtd:header">EXPENDITURE AUTHORITY FROM AIRPORT AND AIRWAY TRUST FUND. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tII/s201/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s9502">26 U.S.C. 9502</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Section 9502(d)(1) of the Internal Revenue Code of 1986 is amended—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tII/s201/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in the matter preceding subparagraph (A) by striking “<quotedText style="-uslm-dtd:quote">October 1, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">April 1, 2018</quotedText>”; and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tII/s201/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in subparagraph (A) by striking the semicolon at the end and inserting “<quotedText style="-uslm-dtd:quote">or the Disaster Tax Relief and Airport and Airway Extension Act of 2017;</quotedText>”.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tII/s201/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Conforming Amendment.—</heading><content style="-uslm-dtd:text">Section 9502(e)(2) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">October 1, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">April 1, 2018</quotedText>”.</content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tII/s202" styleType="OLC">
<num style="-uslm-dtd:enum" value="202">SEC. 202. </num><heading style="-uslm-dtd:header">EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tII/s202/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Fuel Taxes.—</heading><content style="-uslm-dtd:text">Section 4081(d)(2)(B) of the Internal Revenue Code of 1986 is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2018</quotedText>”.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tII/s202/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Ticket Taxes.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tII/s202/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Persons.—</heading><content style="-uslm-dtd:text">Section 4261(k)(1)(A)(ii) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2018</quotedText>”.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tII/s202/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Property.—</heading><content style="-uslm-dtd:text">Section 4271(d)(1)(A)(ii) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2018</quotedText>”.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tII/s202/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Fractional Ownership Programs.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tII/s202/c/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Treatment as noncommercial aviation.—</heading><content style="-uslm-dtd:text">Section 4083(b) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">October 1, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">April 1, 2018</quotedText>”.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tII/s202/c/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Exemption from ticket taxes.—</heading><content style="-uslm-dtd:text">Section 4261(j) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2017</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2018</quotedText>”.</content>
</paragraph>
</subsection>
</section>
<num style="-uslm-dtd:enum" value="III">TITLE III—</num><heading style="-uslm-dtd:header">EXPIRING HEALTH PROVISIONS </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tIII/s301" styleType="OLC">
<num style="-uslm-dtd:enum" value="301">SEC. 301. </num><heading style="-uslm-dtd:header">EXTENSION OF CERTAIN PUBLIC HEALTH PROGRAMS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tIII/s301/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Extension of Program of Payments to Teaching Health Centers That Operate Graduate Medical Education Programs.—</heading><chapeau style="-uslm-dtd:text">Section 340H(g) of the Public Health Service Act (42 U.S.C. 256h(g)) is amended—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tIII/s301/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">and $60,000,000</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">, $60,000,000</quotedText>”; and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tIII/s301/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by inserting “<quotedText style="-uslm-dtd:quote">, and $15,000,000 for the first quarter of fiscal year 2018</quotedText>” before the period at the end.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tIII/s301/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Extension of Special Diabetes Program for Indians.—</heading><chapeau style="-uslm-dtd:text">Section 330C(c)(2) of the Public Health Service Act (42 U.S.C. 254c-3(c)(2)) is amended—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tIII/s301/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in subparagraph (B), by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end;</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tIII/s301/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in subparagraph (C), by striking the period at the end and inserting “<quotedText style="-uslm-dtd:quote">; and</quotedText>”; and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tIII/s301/b/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">by adding at the end the following new subparagraph:<quotedContent style="-uslm-dtd:quoted-block">
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">$37,500,000 for the first quarter of fiscal year 2018.”</content>
</subparagraph></quotedContent>.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tIII/s301/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Technical Corrections.—</heading><chapeau style="-uslm-dtd:text">Part D of the Public Health Service Act is amended by redesignating—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tIII/s301/c/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">the second subpart XI (42 U.S.C. 256i; relating to a community-based collaborative care network program) as subpart XII; and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tIII/s301/c/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">the second section 340H (42 U.S.C. 256i) as section 340I.</content>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tIII/s302" styleType="OLC">
<num style="-uslm-dtd:enum" value="302">SEC. 302. </num><heading style="-uslm-dtd:header">EXTENSION OF MEDICARE PATIENT IVIG ACCESS DEMONSTRATION PROJECT. </heading>
<chapeau style="-uslm-dtd:text" class="block">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—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tIII/s302/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in paragraph (1), by inserting after<quotedContent style="-uslm-dtd:quoted-block" class="inline"><chapeau style="-uslm-dtd:text">“for a period of 3 years” the following: “and, subject to the availability of funds under subsection (g)—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">if the date of enactment of the Disaster Tax Relief and Airport and Airway Extension Act of 2017 is on or before September 30, 2017, for the period beginning on October 1, 2017, and ending on December 31, 2020; and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">if the date of enactment of such Act is after September 30, 2017, for the period beginning on the date of enactment of such Act and ending on December 31, 2020”</content>
</subparagraph></quotedContent>; and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tIII/s302/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in paragraph (2), by adding at the end the following new sentences: “<quotedText style="-uslm-dtd:quote">Subject to the preceding sentence, a Medicare beneficiary enrolled in the demonstration project on September 30, 2017, shall be automatically enrolled during the period beginning on the date of the enactment of the Disaster Tax Relief and Airport and Airway Extension Act of 2017 and ending on December 31, 2020, without submission of another application.</quotedText>”.</content>
</paragraph>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tIII/s303" styleType="OLC">
<num style="-uslm-dtd:enum" value="303">SEC. 303. </num><heading style="-uslm-dtd:header">FUNDS FROM THE MEDICARE IMPROVEMENT FUND. </heading>
<content style="-uslm-dtd:text" class="block">Section 1898(b)(1) of the Social Security Act (42 U.S.C. 1395iii(b)(1)) is amended by striking “<quotedText style="-uslm-dtd:quote">during and after fiscal year 2021, $270,000,000</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">during and after fiscal year 2021, $220,000,000</quotedText>”.</content>
</section>
<num style="-uslm-dtd:enum" value="V">TITLE V—</num><heading style="-uslm-dtd:header">TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tV/s501" styleType="OLC" role="definitions">
<num style="-uslm-dtd:enum" value="501">SEC. 501. </num><heading style="-uslm-dtd:header">DEFINITIONS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s501/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Hurricane Harvey Disaster Zone and Disaster Area.—</heading><chapeau style="-uslm-dtd:text">For purposes of this title—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s501/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Hurricane harvey disaster zone.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">Hurricane Harvey disaster zone</term>” means that portion of the Hurricane Harvey disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of Hurricane Harvey.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s501/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Hurricane harvey disaster area.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">Hurricane Harvey disaster area</term>” means an area with respect to which a major disaster has been declared by the President before October 17, 2017, under section 401 of such Act by reason of Hurricane Harvey.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s501/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Hurricane Irma Disaster Zone and Disaster Area.—</heading><chapeau style="-uslm-dtd:text">For purposes of this title—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s501/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Hurricane irma disaster zone.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">Hurricane Irma disaster zone</term>” means that portion of the Hurricane Irma disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under such Act by reason of Hurricane Irma.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s501/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Hurricane irma disaster area.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">Hurricane Irma disaster area</term>” means an area with respect to which a major disaster has been declared by the President before October 17, 2017, under section 401 of such Act by reason of Hurricane Irma.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s501/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Hurricane Maria Disaster Zone and Disaster Area.—</heading><chapeau style="-uslm-dtd:text">For purposes of this title—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s501/c/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Hurricane maria disaster zone.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">Hurricane Maria disaster zone</term>” means that portion of the Hurricane Maria disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under such Act by reason of Hurricane Maria.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s501/c/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Hurricane maria disaster area.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">Hurricane Maria disaster area</term>” means an area with respect to which a major disaster has been declared by the President before September 21, 2017, under section 401 of such Act by reason of Hurricane Maria.</content>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tV/s502" styleType="OLC">
<num style="-uslm-dtd:enum" value="502">SEC. 502. </num><heading style="-uslm-dtd:header">SPECIAL DISASTER-RELATED RULES FOR USE OF RETIREMENT FUNDS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s502/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Tax-Favored Withdrawals From Retirement Plans.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Section 72(t) of the Internal Revenue Code of 1986 shall not apply to any qualified hurricane distribution.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Aggregate dollar limitation.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/a/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection, the aggregate amount of distributions received by an individual which may be treated as qualified hurricane distributions for any taxable year shall not exceed the excess (if any) of—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s502/a/2/A/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">$100,000, over</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s502/a/2/A/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">the aggregate amounts treated as qualified hurricane distributions received by such individual for all prior taxable years.</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/a/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Treatment of plan distributions.—</heading><content style="-uslm-dtd:text">If a distribution to an individual would (without regard to subparagraph (A)) be a qualified hurricane distribution, a plan shall not be treated as violating any requirement of the Internal Revenue Code of 1986 merely because the plan treats such distribution as a qualified hurricane distribution, unless the aggregate amount of such distributions from all plans maintained by the employer (and any member of any controlled group which includes the employer) to such individual exceeds $100,000.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/a/2/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Controlled group.—</heading><content style="-uslm-dtd:text">For purposes of subparagraph (B), the term “<quotedText style="-uslm-dtd:quote">controlled group</quotedText>” means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of the Internal Revenue Code of 1986.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/a/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Amount distributed may be repaid.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/a/3/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Any individual who receives a qualified hurricane distribution may, at any time during the 3-year period beginning on the day after the date on which such distribution was received, make one or more contributions in an aggregate amount not to exceed the amount of such distribution to an eligible retirement plan of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), of the Internal Revenue Code of 1986, as the case may be.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/a/3/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Treatment of repayments of distributions from eligible retirement plans other than iras.—</heading><content style="-uslm-dtd:text">For purposes of the Internal Revenue Code of 1986, if a contribution is made pursuant to subparagraph (A) with respect to a qualified hurricane distribution from an eligible retirement plan other than an individual retirement plan, then the taxpayer shall, to the extent of the amount of the contribution, be treated as having received the qualified hurricane distribution in an eligible rollover distribution (as defined in section 402(c)(4) of such Code) and as having transferred the amount to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/a/3/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Treatment of repayments for distributions from iras.—</heading><content style="-uslm-dtd:text">For purposes of the Internal Revenue Code of 1986, if a contribution is made pursuant to subparagraph (A) with respect to a qualified hurricane distribution from an individual retirement plan (as defined by section 7701(a)(37) of such Code), then, to the extent of the amount of the contribution, the qualified hurricane distribution shall be treated as a distribution described in section 408(d)(3) of such Code and as having been transferred to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/a/4" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/a/4/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Qualified hurricane distribution.—</heading><chapeau style="-uslm-dtd:text">Except as provided in paragraph (2), the term “<quotedText style="-uslm-dtd:quote">qualified hurricane distribution</quotedText>” means—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s502/a/4/A/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">any distribution from an eligible retirement plan made on or after August 23, 2017, and before January 1, 2019, to an individual whose principal place of abode on August 23, 2017, is located in the Hurricane Harvey disaster area and who has sustained an economic loss by reason of Hurricane Harvey,</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s502/a/4/A/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">any distribution (which is not described in clause (i)) from an eligible retirement plan made on or after September 4, 2017, and before January 1, 2019, to an individual whose principal place of abode on September 4, 2017, is located in the Hurricane Irma disaster area and who has sustained an economic loss by reason of Hurricane Irma, and</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s502/a/4/A/iii" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">any distribution (which is not described in clause (i) or (ii)) from an eligible retirement plan made on or after September 16, 2017, and before January 1, 2019, to an individual whose principal place of abode on September 16, 2017, is located in the Hurricane Maria disaster area and who has sustained an economic loss by reason of Hurricane Maria.</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/a/4/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Eligible retirement plan.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible retirement plan</quotedText>” shall have the meaning given such term by section 402(c)(8)(B) of the Internal Revenue Code of 1986.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/a/5" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Income inclusion spread over 3-year period.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/a/5/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">In the case of any qualified hurricane distribution, unless the taxpayer elects not to have this paragraph apply for any taxable year, any amount required to be included in gross income for such taxable year shall be so included ratably over the 3-taxable-year period beginning with such taxable year.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/a/5/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Special rule.—</heading><content style="-uslm-dtd:text">For purposes of subparagraph (A), rules similar to the rules of subparagraph (E) of section 408A(d)(3) of the Internal Revenue Code of 1986 shall apply.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/a/6" styleType="OLC">
<num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Special rules.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/a/6/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Exemption of distributions from trustee to trustee transfer and withholding rules.—</heading><content style="-uslm-dtd:text">For purposes of sections 401(a)(31), 402(f), and 3405 of the Internal Revenue Code of 1986, qualified hurricane distributions shall not be treated as eligible rollover distributions.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/a/6/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Qualified hurricane distributions treated as meeting plan distribution requirements.—</heading><content style="-uslm-dtd:text">For purposes the Internal Revenue Code of 1986, a qualified hurricane distribution shall be treated as meeting the requirements of sections 401(k)(2)(B)(i), 403(b)(7)(A)(ii), 403(b)(11), and 457(d)(1)(A) of such Code.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s502/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Recontributions of Withdrawals for Home Purchases.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Recontributions.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/b/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/b/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Treatment of repayments.—</heading><content style="-uslm-dtd:text">Rules similar to the rules of subparagraphs (B) and (C) of subsection (a)(3) shall apply for purposes of this subsection.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Qualified distribution.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">qualified distribution</quotedText>” means any distribution—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/b/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">described in section 401(k)(2)(B)(i)(IV), 403(b)(7)(A)(ii) (but only to the extent such distribution relates to financial hardship), 403(b)(11)(B), or 72(t)(2)(F), of the Internal Revenue Code of 1986,</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/b/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">received after February 28, 2017, and before September 21, 2017, and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/b/2/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">which was to be used to purchase or construct a principal residence in the Hurricane Harvey disaster area, the Hurricane Irma disaster area, or the Hurricane Maria disaster area, but which was not so purchased or constructed on account of Hurricane Harvey, Hurricane Irma, or Hurricane Maria.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s502/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Loans From Qualified Plans.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/c/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Increase in limit on loans not treated as distributions.—</heading><chapeau style="-uslm-dtd:text">In the case of any loan from a qualified employer plan (as defined under section 72(p)(4) of the Internal Revenue Code of 1986) to a qualified individual made during the period beginning on the date of the enactment of this Act and ending on December 31, 2018—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/c/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">clause (i) of section 72(p)(2)(A) of such Code shall be applied by substituting “<quotedText style="-uslm-dtd:quote">$100,000</quotedText>” for “<quotedText style="-uslm-dtd:quote">$50,000</quotedText>”, and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/c/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">clause (ii) of such section shall be applied by substituting “<quotedText style="-uslm-dtd:quote">the present value of the nonforfeitable accrued benefit of the employee under the plan</quotedText>” for “<quotedText style="-uslm-dtd:quote">one-half of the present value of the nonforfeitable accrued benefit of the employee under the plan</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/c/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Delay of repayment.—</heading><chapeau style="-uslm-dtd:text">In the case of a qualified individual with an outstanding loan on or after the qualified beginning date from a qualified employer plan (as defined in section 72(p)(4) of the Internal Revenue Code of 1986)—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/c/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">if the due date pursuant to subparagraph (B) or (C) of section 72(p)(2) of such Code for any repayment with respect to such loan occurs during the period beginning on the qualified beginning date and ending on December 31, 2018, such due date shall be delayed for 1 year,</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/c/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">any subsequent repayments with respect to any such loan shall be appropriately adjusted to reflect the delay in the due date under paragraph (1) and any interest accruing during such delay, and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/c/2/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">in determining the 5-year period and the term of a loan under subparagraph (B) or (C) of section 72(p)(2) of such Code, the period described in subparagraph (A) shall be disregarded.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/c/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Qualified individual.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/c/3/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified individual</quotedText>” means any qualified Hurricane Harvey individual, any qualified Hurricane Irma individual, and any qualified Hurricane Maria individual.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/c/3/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Qualified hurricane harvey individual.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified Hurricane Harvey individual</quotedText>” means an individual whose principal place of abode on August 23, 2017, is located in the Hurricane Harvey disaster area and who has sustained an economic loss by reason of Hurricane Harvey.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/c/3/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Qualified hurricane irma individual.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified Hurricane Irma individual</quotedText>” means an individual (other than a qualified Hurricane Harvey individual) whose principal place of abode on September 4, 2017, is located in the Hurricane Irma disaster area and who has sustained an economic loss by reason of Hurricane Irma.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/c/3/D" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Qualified hurricane maria individual.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified Hurricane Maria individual</quotedText>” means an individual (other than a qualified Hurricane Harvey individual or a qualified Hurricane Irma individual) whose principal place of abode on September 16, 2017, is located in the Hurricane Maria disaster area and who has sustained an economic loss by reason of Hurricane Maria.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/c/4" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Qualified beginning date.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection, the qualified beginning date is—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/c/4/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in the case of any qualified Hurricane Harvey individual, August 23, 2017,</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/c/4/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">in the case of any qualified Hurricane Irma individual, September 4, 2017, and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/c/4/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">in the case of any qualified Hurricane Maria individual, September 16, 2017.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s502/d" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Provisions Relating to Plan Amendments.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/d/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">If this subsection applies to any amendment to any plan or annuity contract, such plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in paragraph (2)(B)(i).</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s502/d/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Amendments to which subsection applies.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/d/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">This subsection shall apply to any amendment to any plan or annuity contract which is made—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s502/d/2/A/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">pursuant to any provision of this section, or pursuant to any regulation issued by the Secretary or the Secretary of Labor under any provision of this section, and</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s502/d/2/A/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">on or before the last day of the first plan year beginning on or after January 1, 2019, or such later date as the Secretary may prescribe.</content>
</clause><continuation style="-uslm-dtd:continuation-text" role="subparagraph">In the case of a governmental plan (as defined in section 414(d) of the Internal Revenue Code of 1986), clause (ii) shall be applied by substituting the date which is 2 years after the date otherwise applied under clause (ii).</continuation>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s502/d/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Conditions.—</heading><chapeau style="-uslm-dtd:text">This subsection shall not apply to any amendment unless—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s502/d/2/B/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><chapeau style="-uslm-dtd:text">during the period—</chapeau>
<subclause style="-uslm-dtd:subclause" identifier="/us/sComp/115/63/tV/s502/d/2/B/i/I" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">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</content>
</subclause>
<subclause style="-uslm-dtd:subclause" identifier="/us/sComp/115/63/tV/s502/d/2/B/i/II" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">ending on the date described in subparagraph (A)(ii) (or, if earlier, the date the plan or contract amendment is adopted),</content>
</subclause>
</clause><continuation style="-uslm-dtd:continuation-text" role="subparagraph">the plan or contract is operated as if such plan or contract amendment were in effect, and</continuation>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s502/d/2/B/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">such plan or contract amendment applies retroactively for such period.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tV/s503" styleType="OLC">
<num style="-uslm-dtd:enum" value="503">SEC. 503. </num><heading style="-uslm-dtd:header">DISASTER-RELATED EMPLOYMENT RELIEF. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s503/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Employee Retention Credit for Employers Affected by Hurricane Harvey.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s503/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">For purposes of section 38 of the Internal Revenue Code of 1986, in the case of an eligible employer, the Hurricane Harvey employee retention credit shall be treated as a credit listed in subsection (b) of such section. For purposes of this subsection, the Hurricane Harvey employee retention credit for any taxable year is an amount equal to 40 percent of the qualified wages with respect to each eligible employee of such employer for such taxable year. For purposes of the preceding sentence, the amount of qualified wages which may be taken into account with respect to any individual shall not exceed $6,000.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s503/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s503/a/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Eligible employer.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible employer</quotedText>” means any employer—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s503/a/2/A/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">which conducted an active trade or business on August 23, 2017, in the Hurricane Harvey disaster zone, and</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s503/a/2/A/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">with respect to whom the trade or business described in clause (i) is inoperable on any day after August 23, 2017, and before January 1, 2018, as a result of damage sustained by reason of Hurricane Harvey.</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s503/a/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Eligible employee.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible employee</quotedText>” means with respect to an eligible employer an employee whose principal place of employment on August 23, 2017, with such eligible employer was in the Hurricane Harvey disaster zone.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s503/a/2/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Qualified wages.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified wages</quotedText>” means wages (as defined in section 51(c)(1) of the Internal Revenue Code of 1986, but without regard to section 3306(b)(2)(B) of such Code) paid or incurred by an eligible employer with respect to an eligible employee on any day after August 23, 2017, and before January 1, 2018, which occurs during the period—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s503/a/2/C/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">beginning on the date on which the trade or business described in subparagraph (A) first became inoperable at the principal place of employment of the employee immediately before Hurricane Harvey, and</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s503/a/2/C/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">ending on the date on which such trade or business has resumed significant operations at such principal place of employment.</content>
</clause><continuation style="-uslm-dtd:continuation-text" role="subparagraph">Such term shall include wages paid without regard to whether the employee performs no services, performs services at a different place of employment than such principal place of employment, or performs services at such principal place of employment before significant operations have resumed.</continuation>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s503/a/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Certain rules to apply.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, rules similar to the rules of sections 51(i)(1), 52, and 280C(a), of the Internal Revenue Code of 1986, shall apply.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s503/a/4" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Employee not taken into account more than once.—</heading><content style="-uslm-dtd:text">An employee shall not be treated as an eligible employee for purposes of this subsection for any period with respect to any employer if such employer is allowed a credit under section 51 of the Internal Revenue Code of 1986 with respect to such employee for such period.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s503/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Employee Retention Credit for Employers Affected by Hurricane Irma.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s503/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">For purposes of section 38 of the Internal Revenue Code of 1986, in the case of an eligible employer, the Hurricane Irma employee retention credit shall be treated as a credit listed in subsection (b) of such section. For purposes of this subsection, the Hurricane Irma employee retention credit for any taxable year is an amount equal to 40 percent of the qualified wages with respect to each eligible employee of such employer for such taxable year. For purposes of the preceding sentence, the amount of qualified wages which may be taken into account with respect to any individual shall not exceed $6,000.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s503/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s503/b/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Eligible employer.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible employer</quotedText>” means any employer—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s503/b/2/A/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">which conducted an active trade or business on September 4, 2017, in the Hurricane Irma disaster zone, and</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s503/b/2/A/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">with respect to whom the trade or business described in clause (i) is inoperable on any day after September 4, 2017, and before January 1, 2018, as a result of damage sustained by reason of Hurricane Irma.</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s503/b/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Eligible employee.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible employee</quotedText>” means with respect to an eligible employer an employee whose principal place of employment on September 4, 2017, with such eligible employer was in the Hurricane Irma disaster zone.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s503/b/2/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Qualified wages.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified wages</quotedText>” means wages (as defined in section 51(c)(1) of the Internal Revenue Code of 1986, but without regard to section 3306(b)(2)(B) of such Code) paid or incurred by an eligible employer with respect to an eligible employee on any day after September 4, 2017, and before January 1, 2018, which occurs during the period—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s503/b/2/C/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s503/b/2/C/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">ending on the date on which such trade or business has resumed significant operations at such principal place of employment.</content>
</clause><continuation style="-uslm-dtd:continuation-text" role="subparagraph">Such term shall include wages paid without regard to whether the employee performs no services, performs services at a different place of employment than such principal place of employment, or performs services at such principal place of employment before significant operations have resumed.</continuation>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s503/b/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Certain rules to apply.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, rules similar to the rules of sections 51(i)(1), 52, and 280C(a), of the Internal Revenue Code of 1986, shall apply.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s503/b/4" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Employee not taken into account more than once.—</heading><content style="-uslm-dtd:text">An employee shall not be treated as an eligible employee for purposes of this subsection for any period with respect to any employer if such employer is allowed a credit under subsection (a), or section 51 of the Internal Revenue Code of 1986, with respect to such employee for such period.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s503/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Employee Retention Credit for Employers Affected by Hurricane Maria.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s503/c/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">For purposes of section 38 of the Internal Revenue Code of 1986, in the case of an eligible employer, the Hurricane Maria employee retention credit shall be treated as a credit listed in subsection (b) of such section. For purposes of this subsection, the Hurricane Maria employee retention credit for any taxable year is an amount equal to 40 percent of the qualified wages with respect to each eligible employee of such employer for such taxable year. For purposes of the preceding sentence, the amount of qualified wages which may be taken into account with respect to any individual shall not exceed $6,000.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s503/c/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s503/c/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Eligible employer.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible employer</quotedText>” means any employer—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s503/c/2/A/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">which conducted an active trade or business on September 16, 2017, in the Hurricane Maria disaster zone, and</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s503/c/2/A/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">with respect to whom the trade or business described in clause (i) is inoperable on any day after September 16, 2017, and before January 1, 2018, as a result of damage sustained by reason of Hurricane Maria.</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s503/c/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Eligible employee.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible employee</quotedText>” means with respect to an eligible employer an employee whose principal place of employment on September 16, 2017, with such eligible employer was in the Hurricane Maria disaster zone.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s503/c/2/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Qualified wages.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified wages</quotedText>” means wages (as defined in section 51(c)(1) of the Internal Revenue Code of 1986, but without regard to section 3306(b)(2)(B) of such Code) paid or incurred by an eligible employer with respect to an eligible employee on any day after September 16, 2017, and before January 1, 2018, which occurs during the period—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s503/c/2/C/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s503/c/2/C/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">ending on the date on which such trade or business has resumed significant operations at such principal place of employment.</content>
</clause><continuation style="-uslm-dtd:continuation-text" role="subparagraph">Such term shall include wages paid without regard to whether the employee performs no services, performs services at a different place of employment than such principal place of employment, or performs services at such principal place of employment before significant operations have resumed.</continuation>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s503/c/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Certain rules to apply.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, rules similar to the rules of sections 51(i)(1), 52, and 280C(a), of the Internal Revenue Code of 1986, shall apply.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s503/c/4" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Employee not taken into account more than once.—</heading><content style="-uslm-dtd:text">An employee shall not be treated as an eligible employee for purposes of this subsection for any period with respect to any employer if such employer is allowed a credit under subsection (a) or (b), or section 51 of the Internal Revenue Code of 1986, with respect to such employee for such period.</content>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tV/s504" styleType="OLC">
<num style="-uslm-dtd:enum" value="504">SEC. 504. </num><heading style="-uslm-dtd:header">ADDITIONAL DISASTER-RELATED TAX RELIEF PROVISIONS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s504/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Temporary Suspension of Limitations on Charitable Contributions.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Except as otherwise provided in paragraph (2), subsection (b) of section 170 of the Internal Revenue Code of 1986 shall not apply to qualified contributions and such contributions shall not be taken into account for purposes of applying subsections (b) and (d) of such section to other contributions.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Treatment of excess contributions.—</heading><chapeau style="-uslm-dtd:text">For purposes of section 170 of the Internal Revenue Code of 1986—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/a/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Individuals.—</heading><chapeau style="-uslm-dtd:text">In the case of an individual—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/a/2/A/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">Limitation.—</heading><content style="-uslm-dtd:text">Any qualified contribution shall be allowed only to the extent that the aggregate of such contributions does not exceed the excess of the taxpayer’s contribution base (as defined in subparagraph (G) of section 170(b)(1) of such Code) over the amount of all other charitable contributions allowed under section 170(b)(1) of such Code.</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/a/2/A/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Carryover.—</heading><content style="-uslm-dtd:text">If the aggregate amount of qualified contributions made in the contribution year (within the meaning of section 170(d)(1) of such Code) exceeds the limitation of clause (i), such excess shall be added to the excess described in the portion of subparagraph (A) of such section which precedes clause (i) thereof for purposes of applying such section.</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/a/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Corporations.—</heading><chapeau style="-uslm-dtd:text">In the case of a corporation—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/a/2/B/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">Limitation.—</heading><content style="-uslm-dtd:text">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.</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/a/2/B/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Carryover.—</heading><content style="-uslm-dtd:text">Rules similar to the rules of subparagraph (A)(ii) shall apply for purposes of this subparagraph.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/a/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Exception to overall limitation on itemized deductions.—</heading><content style="-uslm-dtd:text">So much of any deduction allowed under section 170 of the Internal Revenue Code of 1986 as does not exceed the qualified contributions paid during the taxable year shall not be treated as an itemized deduction for purposes of section 68 of such Code.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/a/4" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Qualified contributions.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/a/4/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">qualified contribution</quotedText>” means any charitable contribution (as defined in section 170(c) of the Internal Revenue Code of 1986) if—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/a/4/A/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><chapeau style="-uslm-dtd:text">such contribution—</chapeau>
<subclause style="-uslm-dtd:subclause" identifier="/us/sComp/115/63/tV/s504/a/4/A/i/I" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">is paid during the period beginning on August 23, 2017, and ending on December 31, 2017, in cash to an organization described in section 170(b)(1)(A) of such Code, and</content>
</subclause>
<subclause style="-uslm-dtd:subclause" identifier="/us/sComp/115/63/tV/s504/a/4/A/i/II" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">is made for relief efforts in the Hurricane Harvey disaster area, the Hurricane Irma disaster area, or the Hurricane Maria disaster area,</content>
</subclause>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/a/4/A/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">the taxpayer obtains from such organization contemporaneous written acknowledgment (within the meaning of section 170(f)(8) of such Code) that such contribution was used (or is to be used) for relief efforts described in clause (i)(II), and</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/a/4/A/iii" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">the taxpayer has elected the application of this subsection with respect to such contribution.</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/a/4/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Exception.—</heading><chapeau style="-uslm-dtd:text">Such term shall not include a contribution by a donor if the contribution is—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/a/4/B/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">to an organization described in section 509(a)(3) of the Internal Revenue Code of 1986, or</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/a/4/B/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2) of such Code).</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/a/4/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Application of election to partnerships and s corporations.—</heading><content style="-uslm-dtd:text">In the case of a partnership or S corporation, the election under subparagraph (A)(iii) shall be made separately by each partner or shareholder.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s504/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Special Rules for Qualified Disaster-Related Personal Casualty Losses.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">If an individual has a net disaster loss for any taxable year—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/b/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">the amount determined under section 165(h)(2)(A)(ii) of the Internal Revenue Code of 1986 shall be equal to the sum of—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/b/1/A/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">such net disaster loss, and</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/b/1/A/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">so much of the excess referred to in the matter preceding clause (i) of section 165(h)(2)(A) of such Code (reduced by the amount in clause (i) of this subparagraph) as exceeds 10 percent of the adjusted gross income of the individual,</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/b/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">section 165(h)(1) of such Code shall be applied by substituting “<quotedText style="-uslm-dtd:quote">$500</quotedText>” for “<quotedText style="-uslm-dtd:quote">$500 ($100 for taxable years beginning after December 31, 2009)</quotedText>”,</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/b/1/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">the standard deduction determined under section 63(c) of such Code shall be increased by the net disaster loss, and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/b/1/D" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">section 56(b)(1)(E) of such Code shall not apply to so much of the standard deduction as is attributable to the increase under subparagraph (C) of this paragraph.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Net disaster loss.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">net disaster loss</quotedText>” means the excess of qualified disaster-related personal casualty losses over personal casualty gains (as defined in section 165(h)(3)(A) of the Internal Revenue Code of 1986).</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/b/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Qualified disaster-related personal casualty losses.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">qualified disaster-related personal casualty losses</quotedText>” means losses described in section 165(c)(3) of the Internal Revenue Code of 1986—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/b/3/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">which arise in the Hurricane Harvey disaster area on or after August 23, 2017, and which are attributable to Hurricane Harvey,</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/b/3/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">which arise in the Hurricane Irma disaster area on or after September 4, 2017, and which are attributable to Hurricane Irma, or</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/b/3/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">which arise in the Hurricane Maria disaster area on or after September 16, 2017, and which are attributable to Hurricane Maria.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s504/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Special Rule for Determining Earned Income.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/c/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">In the case of a qualified individual, if the earned income of the taxpayer for the taxable year which includes the applicable date is less than the earned income of the taxpayer for the preceding taxable year, the credits allowed under sections 24(d) and 32 of the Internal Revenue Code of 1986 may, at the election of the taxpayer, be determined by substituting—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">such earned income for the preceding taxable year, for</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">such earned income for the taxable year which includes the applicable date.</content>
</subparagraph><continuation style="-uslm-dtd:continuation-text" role="paragraph">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 “<quotedText style="-uslm-dtd:quote">social security taxes (as defined in section 24(d)(2)(A) of the Internal Revenue Code of 1986)</quotedText>” for “<quotedText style="-uslm-dtd:quote">earned income</quotedText>” each place it appears.</continuation>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/c/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Qualified individual.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified individual</quotedText>” means any qualified Hurricane Harvey individual, any qualified Hurricane Irma individual, and any qualified Hurricane Maria individual.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Qualified hurricane harvey individual.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified Hurricane Harvey individual</quotedText>” means any individual whose principal place of abode on August 23, 2017, was located—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/c/2/B/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">in the Hurricane Harvey disaster zone, or</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/c/2/B/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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.</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/2/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Qualified hurricane irma individual.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified Hurricane Irma individual</quotedText>” means any individual (other than a qualified Hurricane Harvey individual) whose principal place of abode on September 4, 2017, was located—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/c/2/C/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">in the Hurricane Irma disaster zone, or</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/c/2/C/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">in the Hurricane Irma disaster area (but outside the Hurricane Irma disaster zone) and such individual was displaced from such principal place of abode by reason of Hurricane Irma.</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/2/D" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Qualified hurricane maria individual.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified Hurricane Maria individual</quotedText>” means any individual (other than a qualified Hurricane Harvey individual or a qualified Hurricane Irma individual) whose principal place of abode on September 16, 2017, was located—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/c/2/D/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">in the Hurricane Maria disaster zone, or</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/c/2/D/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">in the Hurricane Maria disaster area (but outside the Hurricane Maria disaster zone) and such individual was displaced from such principal place of abode by reason of Hurricane Maria.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/c/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Applicable date.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">applicable date</quotedText>” means—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/3/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in the case of a qualified Hurricane Harvey individual, August 23, 2017,</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/3/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">in the case of a qualified Hurricane Irma individual, September 4, 2017, and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/3/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">in the case of a qualified Hurricane Maria individual, September 16, 2017.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/c/4" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Earned income.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">earned income</quotedText>” has the meaning given such term under section 32(c) of the Internal Revenue Code of 1986.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/c/5" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Special rules.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/5/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Application to joint returns.—</heading><chapeau style="-uslm-dtd:text">For purposes of paragraph (1), in the case of a joint return for a taxable year which includes the applicable date—</chapeau>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/c/5/A/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">such paragraph shall apply if either spouse is a qualified individual, and</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/115/63/tV/s504/c/5/A/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">the earned income of the taxpayer for the preceding taxable year shall be the sum of the earned income of each spouse for such preceding taxable year.</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/5/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Uniform application of election.—</heading><content style="-uslm-dtd:text">Any election made under paragraph (1) shall apply with respect to both sections 24(d) and 32, of the Internal Revenue Code of 1986.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/5/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Errors treated as mathematical error.—</heading><content style="-uslm-dtd:text">For purposes of section 6213 of the Internal Revenue Code of 1986, an incorrect use on a return of earned income pursuant to paragraph (1) shall be treated as a mathematical or clerical error.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/c/5/D" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">No effect on determination of gross income, etc.—</heading><content style="-uslm-dtd:text">Except as otherwise provided in this subsection, the Internal Revenue Code of 1986 shall be applied without regard to any substitution under paragraph (1).</content>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s504/d" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Application of Disaster-Related Tax Relief to Possessions of the United States.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/d/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Payments to united states virgin islands and puerto rico.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/d/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">United states virgin islands.—</heading><content style="-uslm-dtd:text">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.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/d/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Puerto rico.—</heading><content style="-uslm-dtd:text">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.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/115/63/tV/s504/d/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Definition and special rules.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/d/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Mirror code tax system.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">mirror code tax system</quotedText>” means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/d/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Treatment of payments.—</heading><content style="-uslm-dtd:text">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.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/115/63/tV/s504/d/2/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Coordination with united states income taxes.—</heading><content style="-uslm-dtd:text">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.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/115/63/tV/s505" styleType="OLC">
<num style="-uslm-dtd:enum" value="505">SEC. 505. </num><heading style="-uslm-dtd:header">BUDGETARY EFFECTS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s505/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Emergency Designation.—</heading><content style="-uslm-dtd:text">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)).</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/115/63/tV/s505/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Designation in Senate.—</heading><content style="-uslm-dtd:text">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.</content>
</subsection>
</section>