[Congressional Record Volume 157, Number 77 (Wednesday, June 1, 2011)]
[Extensions of Remarks]
[Page E1010]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




          INTRODUCTION OF THE EVACUEES TAX RELIEF ACT OF 2011

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                             HON. RON PAUL

                                of texas

                    in the house of representatives

                        Wednesday, June 1, 2011

  Mr. PAUL. Mr. Speaker, I rise to introduce the Evacuees Tax Relief 
Act of 2011, legislation providing tax relief to those forced to 
abandon their homes because of a natural disaster. This legislation 
provides a tax credit or a tax deduction, depending on the wishes of 
the taxpayer, of up to $5,000 for costs incurred because of a 
government-ordered mandatory or voluntary evacuation. Evacuees could 
use the credit to cover travel and lodging expenses associated with the 
evacuation, lost wages, property damages not otherwise compensated, and 
any other evacuation-related expenses. The tax credit is refundable up 
to the amount of income and payroll taxes a person would otherwise pay, 
thus ensuring working people who pay more in payroll than in income 
taxes are able to benefit from this tax relief. The credit is available 
retroactive to December of 2010, so it is available to those who where 
evacuated because of this springs' wildfires, tornadoes, and floods.
  Having lived in the Gulf Coast of Texas for almost 50 years, I have 
firsthand experience with the burdens faced by those forced to uproot 
themselves and their families because of a natural disaster. Evacuees 
incur great costs in getting to safety, as well as loss from the storm 
damage. It can take many months, and even years, to fully recover from 
the devastation of a natural disaster. Given the unpredictable nature 
of natural disasters such as hurricanes and tornados, it is difficult 
for most families to adequately budget for these costs. The Evacuees 
Tax Relief Act helps Americans manage the fiscal costs of a natural 
disaster.
  Mr. Speaker, with the 2011 hurricane season now upon us, it is hard 
to think of a more timely and more compassionate tax relief proposal 
than one aimed at helping families cope with the costs associated with 
being uprooted from their homes, jobs, and communities by a natural 
disaster. I hope all my colleagues will show compassion for those 
forced to flee their homes by cosponsoring the Evacuees Tax Relief Act.

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