[House Report 115-477]
[From the U.S. Government Publishing Office]



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115th Congress    }                                  {        Report
                        HOUSE OF REPRESENTATIVES
 1st Session      }                                  {        115-477
======================================================================

 
 PROVIDING FOR CONSIDERATION OF THE SENATE AMENDMENT TO THE BILL (H.R. 
    1370) TO AMEND THE HOMELAND SECURITY ACT OF 2002 TO REQUIRE THE 
    SECRETARY OF HOMELAND SECURITY TO ISSUE DEPARTMENT OF HOMELAND 
  SECURITY-WIDE GUIDANCE AND DEVELOP TRAINING PROGRAMS AS PART OF THE 
DEPARTMENT OF HOMELAND SECURITY BLUE CAMPAIGN, AND FOR OTHER PURPOSES; 
  PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 4667) MAKING FURTHER 
 SUPPLEMENTAL APPROPRIATIONS FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 
 2018, FOR DISASTER ASSISTANCE FOR HURRICANES HARVEY, IRMA, AND MARIA, 
AND CALENDAR YEAR 2017 WILDFIRES, AND FOR OTHER PURPOSES; AND PROVIDING 
   FOR PROCEEDINGS DURING THE PERIOD FROM DECEMBER 22, 2017, THROUGH 
                            JANUARY 7, 2018

                                _______
                                

 December 21, 2017.--Referred to the House Calendar and ordered to be 
                                printed

                                _______
                                

               Mr. Woodall, from the Committee on Rules, 
                        submitted the following

                              R E P O R T

                       [To accompany H. Res. 670]

    The Committee on Rules, having had under consideration 
House Resolution 670, by a record vote of 8 to 4, report the 
same to the House with the recommendation that the resolution 
be adopted.

                SUMMARY OF PROVISIONS OF THE RESOLUTION

    The resolution provides for consideration of the Senate 
amendment to H.R. 1370, the Department of Homeland Security 
Blue Campaign Authorization Act of 2017. The resolution makes 
in order a motion offered by the chair of the Committee on 
Appropriations or his designee that the House concur in the 
Senate amendment with an amendment consisting of the text of 
Rules Committee Print 115-52. The resolution waives all points 
of order against consideration of the motion. The resolution 
provides that the Senate amendment and the motion shall be 
considered as read. The resolution provides one hour of debate 
on the motion equally divided and controlled by the chair and 
ranking minority member of the Committee on Appropriations.
    Section 2 of the resolution provides for consideration of 
H.R. 4667, making further supplemental appropriations for the 
fiscal year ending September 30, 2018, for disaster assistance 
for Hurricanes Harvey, Irma, and Maria, and calendar year 2017 
wildfires, and for other purposes, under a closed rule. The 
resolution provides one hour of debate equally divided and 
controlled by the chair and ranking minority member of the 
Committee on Appropriations. The resolution waives all points 
of order against consideration of the bill and provides that it 
shall be considered as read. The resolution provides that the 
amendments printed in the Rules Committee report shall be 
considered as adopted and the bill, as amended, shall be 
considered as read. The resolution waives all points of order 
against provisions in the bill, as amended. The resolution 
provides that clause 2(e) of rule XXI shall not apply during 
consideration of the bill. The resolution provides one motion 
to recommit with or without instructions.
    Section 3 of the resolution provides that on any 
legislative day of the first session of the 115th Congress 
after December 21, 2017: the Journal of the proceedings of the 
previous day shall be considered as approved; and the Chair may 
at any time declare the House adjourned to meet at a date and 
time to be announced by the Chair in declaring the adjournment.
    Section 4 of the resolution provides that on any 
legislative day of the second session of the 115th Congress 
before January 8, 2018: the Speaker may dispense with 
organizational and legislative business; the Journal of the 
proceedings of the previous day shall be considered as approved 
if applicable; and the Chair may at any time declare the House 
adjourned to meet at a date and time to be announced by the 
Chair in declaring the adjournment.
    Section 5 of the resolution provides that the Speaker may 
appoint Members to perform the duties of the Chair for the 
duration of the period addressed by sections 3 and 4.
    Section 6 of the resolution provides that each day during 
the period addressed by sections 3 and 4 of the resolution 
shall not constitute calendar days for the purposes of section 
7 of the War Powers Resolution (50 U.S.C. 1546).
    Section 7 of the resolution provides that each day during 
the period addressed by sections 3 and 4 of the resolution 
shall not constitute a legislative day for the purposes of 
clause 7 of rule XIII (resolutions of inquiry).

                         EXPLANATION OF WAIVERS

    The waiver of all points of order against consideration of 
the motion includes a waiver of the following:
           Clause 7 of rule XVI, which requires that no 
        motion or proposition on a subject different from that 
        under consideration shall be admitted under color of 
        amendment;
           Clause 4 of rule XXI, which prohibits 
        reporting a bill or joint resolution carrying an 
        appropriation from a committee not having jurisdiction 
        to report an appropriation;
           Clause 10 of rule XXI, which prohibits the 
        consideration of a bill if it has the net effect of 
        increasing mandatory spending over the five-year or 
        ten-year period;
           Section 302(f) of the Congressional Budget 
        Act, which prohibits consideration of legislation 
        providing new budget authority in excess of a 302(a) 
        allocation of such authority;
           Section 306 of the Congressional Budget Act, 
        which prohibits consideration of legislation within the 
        jurisdiction of the Committee on the Budget unless 
        referred to or reported by the Budget Committee;
           Section 311 of the Congressional Budget Act, 
        which prohibits consideration of legislation that would 
        cause the level of total new budget authority for the 
        first fiscal year to be exceeded; and
           Section 314(f) of the Congressional Budget 
        Act, which prohibits the consideration of legislation 
        that provides budget authority for a fiscal year that 
        exceeds either of the discretionary statutory spending 
        limits.
    Although the resolution waives all points of order against 
consideration of H.R. 4667, the Committee is not aware of any 
points of order. The waiver is prophylactic in nature.
    Although the resolution waives all points of order against 
provisions in H.R. 4667, as amended, the Committee is not aware 
of any points of order. The waiver is prophylactic in nature.

                            COMMITTEE VOTES

    The results of each record vote on an amendment or motion 
to report, together with the names of those voting for and 
against, are printed below:

Rules Committee record vote No. 168

    Motion by Ms. Slaughter to make in order and provide the 
appropriate waivers to amendment #4 to the Senate amendment to 
H.R. 1370, offered by Rep. Lujan Grisham (NM), which adds the 
Dream Act (H.R. 3440) to the underlying bill, which would give 
those with DACA and others who arrived in the United States as 
children a path to permanent legal status and citizenship. 
Defeated: 4-8

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Ms. Slaughter.....................          Yea
Mr. Woodall.....................................          Nay   Mr. McGovern......................          Yea
Mr. Burgess.....................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Collins.....................................          Nay   Mr. Polis.........................          Yea
Mr. Byrne.......................................          Nay
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 169

    Motion by Mr. Hastings of Florida to make in order and 
provide the necessary waivers for an amendment offered by Rep. 
Hastings to the CR with the text consisting of the following: 
none of the funds appropriated in the Continuing Appropriations 
Act, 2018 (division D of Public Law 115-56) may be used to 
deport recipients of the Deferred Action for Childhood Arrivals 
Program. Defeated: 4-8

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Ms. Slaughter.....................          Yea
Mr. Woodall.....................................          Nay   Mr. McGovern......................          Yea
Mr. Burgess.....................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Collins.....................................          Nay   Mr. Polis.........................          Yea
Mr. Byrne.......................................          Nay
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 170

    Motion by Mr. Polis to provide a rule for consideration of 
H.R. 3440, the DREAM Act, as a standalone measure under an open 
rule. Defeated: 4-8

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Ms. Slaughter.....................          Yea
Mr. Woodall.....................................          Nay   Mr. McGovern......................          Yea
Mr. Burgess.....................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Collins.....................................          Nay   Mr. Polis.........................          Yea
Mr. Byrne.......................................          Nay
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 171

    Motion by Mr. Cole to report the rule. Adopted: 8-4

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Yea   Ms. Slaughter.....................          Nay
Mr. Woodall.....................................          Yea   Mr. McGovern......................          Nay
Mr. Burgess.....................................          Yea   Mr. Hastings of Florida...........          Nay
Mr. Collins.....................................          Yea   Mr. Polis.........................          Nay
Mr. Byrne.......................................          Yea
Mr. Newhouse....................................          Yea
Mr. Buck........................................  ............
Ms. Cheney......................................          Yea
Mr. Sessions, Chairman..........................          Yea
----------------------------------------------------------------------------------------------------------------

      SUMMARY OF THE AMENDMENTS TO H.R. 4667 CONSIDERED AS ADOPTED

    1. Walters, Mimi (CA): Provides disaster-related tax relief 
to individuals in major declared disaster areas resulting from 
wildfires in California and Hurricane Harvey in Louisiana. 
Makes technical corrections to ensure correct effective dates 
for sections 2009 and 2037.
    2. Gonzalez-Colon (PR): Designates low-income communities 
in Puerto Rico as opportunity zones.

         TEXT OF AMENDMENTS TO H.R. 4667 CONSIDERED AS ADOPTED

                   Amendment #1 Considered as Adopted

  Page 102, after line 2, insert the following:

  (c) Applicability.--This section shall apply to each disaster 
and emergency declared pursuant to the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et 
seq.) after January 1, 2016.

  Page 147, line 3, strike ``(C)'' and insert ``(B)''.

  Page 159, line 20, insert ``(other than division E)'' after 
``succeeding division''.

  Page 159, line 24, insert ``(other than division E)'' after 
``succeeding division''.

  Page 160, insert ``(other than division E)'' after 
``succeeding division'' beginning on line 9.

  Page 160, after line 14, add the following:

          DIVISION E--TAX RELIEF RELATING TO CERTAIN DISASTERS

                       TITLE I--CALIFORNIA FIRES

SEC. 5001. DEFINITIONS.

  For purposes of this title--
          (1) California wildfire disaster zone.--The term 
        ``California wildfire disaster zone'' means that 
        portion of the California wildfire 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 wildfires in 
        California.
          (2) California wildfire disaster area.--The term 
        ``California wildfire disaster area'' means an area 
        with respect to which during 2017 a major disaster has 
        been declared by the President under section 401 of 
        such Act by reason of wildfires in California.

SEC. 5002. SPECIAL DISASTER-RELATED RULES FOR USE OF RETIREMENT FUNDS.

  (a) Tax-Favored Withdrawals From Retirement Plans.--
          (1) In general.--Section 72(t) of the Internal 
        Revenue Code of 1986 shall not apply to any qualified 
        wildfire distribution.
          (2) Aggregate dollar limitation.--
                  (A) In general.--For purposes of this 
                subsection, the aggregate amount of 
                distributions received by an individual which 
                may be treated as qualified wildfire 
                distributions for any taxable year shall not 
                exceed the excess (if any) of--
                          (i) $100,000, over
                          (ii) the aggregate amounts treated as 
                        qualified wildfire distributions 
                        received by such individual for all 
                        prior taxable years.
                  (B) Treatment of plan distributions.--If a 
                distribution to an individual would (without 
                regard to subparagraph (A)) be a qualified 
                wildfire 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 wildfire distribution, unless the 
                aggregate amount of such distributions from all 
                plans maintained by the employer (and any 
                member of any controlled group which includes 
                the employer) to such individual exceeds 
                $100,000.
                  (C) Controlled group.--For purposes of 
                subparagraph (B), the term ``controlled group'' 
                means any group treated as a single employer 
                under subsection (b), (c), (m), or (o) of 
                section 414 of the Internal Revenue Code of 
                1986.
          (3) Amount distributed may be repaid.--
                  (A) In general.--Any individual who receives 
                a qualified wildfire distribution may, at any 
                time during the 3-year period beginning on the 
                day after the date on which such distribution 
                was received, make one or more contributions in 
                an aggregate amount not to exceed the amount of 
                such distribution to an eligible retirement 
                plan of which such individual is a beneficiary 
                and to which a rollover contribution of such 
                distribution could be made under section 
                402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 
                457(e)(16), of the Internal Revenue Code of 
                1986, as the case may be.
                  (B) Treatment of repayments of distributions 
                from eligible retirement plans other than 
                iras.--For purposes of the Internal Revenue 
                Code of 1986, if a contribution is made 
                pursuant to subparagraph (A) with respect to a 
                qualified wildfire 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 wildfire distribution in an eligible 
                rollover distribution (as defined in section 
                402(c)(4) of such Code) and as having 
                transferred the amount to the eligible 
                retirement plan in a direct trustee to trustee 
                transfer within 60 days of the distribution.
                  (C) Treatment of repayments for distributions 
                from iras.--For purposes of the Internal 
                Revenue Code of 1986, if a contribution is made 
                pursuant to subparagraph (A) with respect to a 
                qualified wildfire 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 wildfire distribution shall be 
                treated as a distribution described in section 
                408(d)(3) of such Code and as having been 
                transferred to the eligible retirement plan in 
                a direct trustee to trustee transfer within 60 
                days of the distribution.
          (4) Definitions.--For purposes of this subsection--
                  (A) Qualified wildfire distribution.--Except 
                as provided in paragraph (2), the term 
                ``qualified wildfire distribution'' means any 
                distribution from an eligible retirement plan 
                made on or after October 8, 2017, and before 
                January 1, 2019, to an individual whose 
                principal place of abode on October 8, 2017, is 
                located in the California wildfire disaster 
                area and who has sustained an economic loss by 
                reason of the wildfires to which the 
                declaration of such area relates.
                  (B) Eligible retirement plan.--The term 
                ``eligible retirement plan'' shall have the 
                meaning given such term by section 402(c)(8)(B) 
                of the Internal Revenue Code of 1986.
          (5) Income inclusion spread over 3-year period.--
                  (A) In general.--In the case of any qualified 
                wildfire distribution, unless the taxpayer 
                elects not to have this paragraph apply for any 
                taxable year, any amount required to be 
                included in gross income for such taxable year 
                shall be so included ratably over the 3-
                taxable-year period beginning with such taxable 
                year.
                  (B) Special rule.--For purposes of 
                subparagraph (A), rules similar to the rules of 
                subparagraph (E) of section 408A(d)(3) of the 
                Internal Revenue Code of 1986 shall apply.
          (6) Special rules.--
                  (A) Exemption of distributions from trustee 
                to trustee transfer and withholding rules.--For 
                purposes of sections 401(a)(31), 402(f), and 
                3405 of the Internal Revenue Code of 1986, 
                qualified wildfire distributions shall not be 
                treated as eligible rollover distributions.
                  (B) Qualified wildfire distributions treated 
                as meeting plan distribution requirements.--For 
                purposes the Internal Revenue Code of 1986, a 
                qualified wildfire distribution shall be 
                treated as meeting the requirements of sections 
                401(k)(2)(B)(i), 403(b)(7)(A)(ii), 403(b)(11), 
                and 457(d)(1)(A) of such Code.
  (b) Recontributions of Withdrawals for Home Purchases.--
          (1) Recontributions.--
                  (A) In general.--Any individual who received 
                a qualified distribution may, during the period 
                beginning on October 8, 2017, and ending on 
                June 30, 2018, make one or more contributions 
                in an aggregate amount not to exceed the amount 
                of such qualified distribution to an eligible 
                retirement plan (as defined in section 
                402(c)(8)(B) of the Internal Revenue Code of 
                1986) of which such individual is a beneficiary 
                and to which a rollover contribution of such 
                distribution could be made under section 
                402(c), 403(a)(4), 403(b)(8), or 408(d)(3), of 
                such Code, as the case may be.
                  (B) Treatment of repayments.--Rules similar 
                to the rules of subparagraphs (B) and (C) of 
                subsection (a)(3) shall apply for purposes of 
                this subsection.
          (2) Qualified distribution.--For purposes of this 
        subsection, the term ``qualified distribution'' means 
        any distribution--
                  (A) described in section 401(k)(2)(B)(i)(IV), 
                403(b)(7)(A)(ii) (but only to the extent such 
                distribution relates to financial hardship), 
                403(b)(11)(B), or 72(t)(2)(F), of the Internal 
                Revenue Code of 1986,
                  (B) received after March 31, 2017, and before 
                January 15, 2018, and
                  (C) which was to be used to purchase or 
                construct a principal residence in the 
                California wildfire disaster area but which was 
                not so purchased or constructed on account of 
                the wildfires to which the declaration of such 
                area relates.
  (c) Loans From Qualified Plans.--
          (1) Increase in limit on loans not treated as 
        distributions.--In the case of any loan from a 
        qualified employer plan (as defined under section 
        72(p)(4) of the Internal Revenue Code of 1986) to a 
        qualified individual made during the period beginning 
        on the date of the enactment of this Act and ending on 
        December 31, 2018--
                  (A) clause (i) of section 72(p)(2)(A) of such 
                Code shall be applied by substituting 
                ``$100,000'' for ``$50,000'', and
                  (B) clause (ii) of such section shall be 
                applied by substituting ``the present value of 
                the nonforfeitable accrued benefit of the 
                employee under the plan'' for ``one-half of the 
                present value of the nonforfeitable accrued 
                benefit of the employee under the plan''.
          (2) Delay of repayment.--In the case of a qualified 
        individual with an outstanding loan on or after October 
        8, 2017, from a qualified employer plan (as defined in 
        section 72(p)(4) of the Internal Revenue Code of 
        1986)--
                  (A) if the due date pursuant to subparagraph 
                (B) or (C) of section 72(p)(2) of such Code for 
                any repayment with respect to such loan occurs 
                during the period beginning on October 8, 2017, 
                and ending on December 31, 2018, such due date 
                shall be delayed for 1 year,
                  (B) any subsequent repayments with respect to 
                any such loan shall be appropriately adjusted 
                to reflect the delay in the due date under 
                paragraph (1) and any interest accruing during 
                such delay, and
                  (C) in determining the 5-year period and the 
                term of a loan under subparagraph (B) or (C) of 
                section 72(p)(2) of such Code, the period 
                described in subparagraph (A) shall be 
                disregarded.
          (3) Qualified individual.--For purposes of this 
        subsection, the term ``qualified individual'' means any 
        individual whose principal place of abode on October 8, 
        2017, is located in the California wildfire disaster 
        area and who has sustained an economic loss by reason 
        of wildfires to which the declaration of such area 
        relates.
  (d) Provisions Relating to Plan Amendments.--
          (1) In general.--If this subsection applies to any 
        amendment to any plan or annuity contract, such plan or 
        contract shall be treated as being operated in 
        accordance with the terms of the plan during the period 
        described in paragraph (2)(B)(i).
          (2) Amendments to which subsection applies.--
                  (A) In general.--This subsection shall apply 
                to any amendment to any plan or annuity 
                contract which is made--
                          (i) pursuant to any provision of this 
                        section, or pursuant to any regulation 
                        issued by the Secretary or the 
                        Secretary of Labor under any provision 
                        of this section, and
                          (ii) on or before the last day of the 
                        first plan year beginning on or after 
                        January 1, 2019, or such later date as 
                        the Secretary may prescribe.
                In the case of a governmental plan (as defined 
                in section 414(d) of the Internal Revenue Code 
                of 1986), clause (ii) shall be applied by 
                substituting the date which is 2 years after 
                the date otherwise applied under clause (ii).
                  (B) Conditions.--This subsection shall not 
                apply to any amendment unless--
                          (i) during the period--
                                  (I) beginning on the date 
                                that this section or the 
                                regulation described in 
                                subparagraph (A)(i) takes 
                                effect (or in the case of a 
                                plan or contract amendment not 
                                required by this section or 
                                such regulation, the effective 
                                date specified by the plan), 
                                and
                                  (II) ending on the date 
                                described in subparagraph 
                                (A)(ii) (or, if earlier, the 
                                date the plan or contract 
                                amendment is adopted),
                the plan or contract is operated as if such 
                plan or contract amendment were in effect, and
                          (ii) such plan or contract amendment 
                        applies retroactively for such period.

SEC. 5003. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS AFFECTED BY 
                    CALIFORNIA WILDFIRES.

  (a) In General.--For purposes of section 38 of the Internal 
Revenue Code of 1986, in the case of an eligible employer, the 
California wildfire employee retention credit shall be treated 
as a credit listed in subsection (b) of such section. For 
purposes of this subsection, the California wildfire 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.
  (b) Definitions.--For purposes of this section--
          (1) Eligible employer.--The term ``eligible 
        employer'' means any employer--
                  (A) which conducted an active trade or 
                business on October 8, 2017, in the California 
                wildfire disaster zone, and
                  (B) with respect to whom the trade or 
                business described in subparagraph (A) is 
                inoperable on any day after October 8, 2017, 
                and before January 1, 2018, as a result of 
                damage sustained by reason of the wildfires to 
                which such declaration of such area relates.
          (2) Eligible employee.--The term ``eligible 
        employee'' means with respect to an eligible employer 
        an employee whose principal place of employment on 
        October 8, 2017, with such eligible employer was in the 
        California wildfire disaster zone.
          (3) Qualified wages.--The term ``qualified wages'' 
        means wages (as defined in section 51(c)(1) of the 
        Internal Revenue Code of 1986, but without regard to 
        section 3306(b)(2)(B) of such Code) paid or incurred by 
        an eligible employer with respect to an eligible 
        employee on any day after October 8, 2017, and before 
        January 1, 2018, which occurs during the period--
                  (A) beginning on the date on which the trade 
                or business described in paragraph (1) first 
                became inoperable at the principal place of 
                employment of the employee immediately before 
                the wildfires to which the declaration of the 
                California wildfire disaster area relates, and
                  (B) ending on the date on which such trade or 
                business has resumed significant operations at 
                such principal place of employment.
        Such term shall include wages paid without regard to 
        whether the employee performs no services, performs 
        services at a different place of employment than such 
        principal place of employment, or performs services at 
        such principal place of employment before significant 
        operations have resumed.
  (c) Certain Rules To Apply.--For purposes of this section, 
rules similar to the rules of sections 51(i)(1), 52, and 
280C(a) of the Internal Revenue Code of 1986, shall apply.
  (d) Employee Not Taken Into Account More Than Once.--An 
employee shall not be treated as an eligible employee for 
purposes of this section 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.

SEC. 5004. ADDITIONAL DISASTER-RELATED TAX RELIEF PROVISIONS.

  (a) Temporary Suspension of Limitations on Charitable 
Contributions.--
          (1) In general.--Except as otherwise provided in 
        paragraph (2), subsection (b) of section 170 of the 
        Internal Revenue Code of 1986 shall not apply to 
        qualified contributions and such contributions shall 
        not be taken into account for purposes of applying 
        subsections (b) and (d) of such section to other 
        contributions.
          (2) Treatment of excess contributions.--For purposes 
        of section 170 of the Internal Revenue Code of 1986--
                  (A) Individuals.--In the case of an 
                individual--
                          (i) Limitation.--Any qualified 
                        contribution shall be allowed only to 
                        the extent that the aggregate of such 
                        contributions does not exceed the 
                        excess of the taxpayer's contribution 
                        base (as defined in subparagraph (G) of 
                        section 170(b)(1) of such Code) over 
                        the amount of all other charitable 
                        contributions allowed under section 
                        170(b)(1) of such Code.
                          (ii) Carryover.--If the aggregate 
                        amount of qualified contributions made 
                        in the contribution year (within the 
                        meaning of section 170(d)(1) of such 
                        Code) exceeds the limitation of clause 
                        (i), such excess shall be added to the 
                        excess described in the portion of 
                        subparagraph (A) of such section which 
                        precedes clause (i) thereof for 
                        purposes of applying such section.
                  (B) Corporations.--In the case of a 
                corporation--
                          (i) Limitation.--Any qualified 
                        contribution shall be allowed only to 
                        the extent that the aggregate of such 
                        contributions does not exceed the 
                        excess of the taxpayer's taxable income 
                        (as determined under paragraph (2) of 
                        section 170(b) of such Code) over the 
                        amount of all other charitable 
                        contributions allowed under such 
                        paragraph.
                          (ii) Carryover.--Rules similar to the 
                        rules of subparagraph (A)(ii) shall 
                        apply for purposes of this 
                        subparagraph.
          (3) Exception to overall limitation on itemized 
        deductions.--So much of any deduction allowed under 
        section 170 of the Internal Revenue Code of 1986 as 
        does not exceed the qualified contributions paid during 
        the taxable year shall not be treated as an itemized 
        deduction for purposes of section 68 of such Code.
          (4) Qualified contributions.--
                  (A) In general.--For purposes of this 
                subsection, the term ``qualified contribution'' 
                means any charitable contribution (as defined 
                in section 170(c) of the Internal Revenue Code 
                of 1986) if--
                          (i) such contribution--
                                  (I) is paid during the period 
                                beginning on October 8, 2017, 
                                and ending on December 31, 
                                2017, in cash to an 
                                organization described in 
                                section 170(b)(1)(A) of such 
                                Code, and
                                  (II) is made for relief 
                                efforts in the California 
                                wildfire disaster area,
                          (ii) the taxpayer obtains from such 
                        organization contemporaneous written 
                        acknowledgment (within the meaning of 
                        section 170(f)(8) of such Code) that 
                        such contribution was used (or is to be 
                        used) for relief efforts described in 
                        clause (i)(II), and
                          (iii) the taxpayer has elected the 
                        application of this subsection with 
                        respect to such contribution.
                  (B) Exception.--Such term shall not include a 
                contribution by a donor if the contribution 
                is--
                          (i) to an organization described in 
                        section 509(a)(3) of the Internal 
                        Revenue Code of 1986, or
                          (ii) for the establishment of a new, 
                        or maintenance of an existing, donor 
                        advised fund (as defined in section 
                        4966(d)(2) of such Code).
                  (C) Application of election to partnerships 
                and s corporations.--In the case of a 
                partnership or S corporation, the election 
                under subparagraph (A)(iii) shall be made 
                separately by each partner or shareholder.
  (b) Special Rules for Qualified Disaster-Related Personal 
Casualty Losses.--
          (1) In general.--If an individual has a net disaster 
        loss for any taxable year--
                  (A) the amount determined under section 
                165(h)(2)(A)(ii) of the Internal Revenue Code 
                of 1986 shall be equal to the sum of--
                          (i) such net disaster loss, and
                          (ii) so much of the excess referred 
                        to in the matter preceding clause (i) 
                        of section 165(h)(2)(A) of such Code 
                        (reduced by the amount in clause (i) of 
                        this subparagraph) as exceeds 10 
                        percent of the adjusted gross income of 
                        the individual,
                  (B) section 165(h)(1) of such Code shall be 
                applied by substituting ``$500'' for ``$500 
                ($100 for taxable years beginning after 
                December 31, 2009)'',
                  (C) the standard deduction determined under 
                section 63(c) of such Code shall be increased 
                by the net disaster loss, and
                  (D) section 56(b)(1)(E) of such Code shall 
                not apply to so much of the standard deduction 
                as is attributable to the increase under 
                subparagraph (C) of this paragraph.
          (2) Net disaster loss.--For purposes of this 
        subsection, the term ``net disaster loss'' means the 
        excess of qualified disaster-related personal casualty 
        losses over personal casualty gains (as defined in 
        section 165(h)(3)(A) of the Internal Revenue Code of 
        1986).
          (3) Qualified disaster-related personal casualty 
        losses.--For purposes of this subsection, the term 
        ``qualified disaster-related personal casualty losses'' 
        means losses described in section 165(c)(3) of the 
        Internal Revenue Code of 1986 which arise in the 
        California wildfire disaster area on or after October 
        8, 2017, and which are attributable to the wildfires to 
        which the declaration of such area relates.
  (c) Special Rule for Determining Earned Income.--
          (1) In general.--In the case of a qualified 
        individual, if the earned income of the taxpayer for 
        the taxable year which includes the applicable date is 
        less than the earned income of the taxpayer for the 
        preceding taxable year, the credits allowed under 
        sections 24(d) and 32 of the Internal Revenue Code of 
        1986 may, at the election of the taxpayer, be 
        determined by substituting--
                  (A) such earned income for the preceding 
                taxable year, for
                  (B) such earned income for the taxable year 
                which includes October 8, 2017.
          (2) Qualified individual.--For purposes of this 
        subsection, the term ``qualified individual'' means any 
        individual whose principal place of abode on October 8, 
        2017, was located--
                  (A) in the California wildfire disaster zone, 
                or
                  (B) in the California wildfire disaster area 
                (but outside the California wildfire disaster 
                zone) and such individual was displaced from 
                such principal place of abode by reason of the 
                wildfires to which the declaration of such area 
                relates.
          (3) Earned income.--For purposes of this subsection, 
        the term ``earned income'' has the meaning given such 
        term under section 32(c) of the Internal Revenue Code 
        of 1986.
          (4) Special rules.--
                  (A) Application to joint returns.--For 
                purposes of paragraph (1), in the case of a 
                joint return for a taxable year which includes 
                October 8, 2017--
                          (i) such paragraph shall apply if 
                        either spouse is a qualified 
                        individual, and
                          (ii) the earned income of the 
                        taxpayer for the preceding taxable year 
                        shall be the sum of the earned income 
                        of each spouse for such preceding 
                        taxable year.
                  (B) Uniform application of election.--Any 
                election made under paragraph (1) shall apply 
                with respect to both sections 24(d) and 32, of 
                the Internal Revenue Code of 1986.
                  (C) Errors treated as mathematical error.--
                For purposes of section 6213 of the Internal 
                Revenue Code of 1986, an incorrect use on a 
                return of earned income pursuant to paragraph 
                (1) shall be treated as a mathematical or 
                clerical error.
                  (D) No effect on determination of gross 
                income, etc.--Except as otherwise provided in 
                this subsection, the Internal Revenue Code of 
                1986 shall be applied without regard to any 
                substitution under paragraph (1).

      TITLE II--TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA

SEC. 5101. TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA.

  (a) Modification of Hurricanes Harvey and Irma Disaster 
Areas.--Subsections (a)(2) and (b)(2) of section 501 of the 
Disaster Tax Relief and Airport and Airway Extension Act of 
2017 (Public Law 115-63; 131 Stat. 1173) are both amended by 
striking ``September 21, 2017'' and inserting ``October 17, 
2017''.
  (b) Employee Retention Credit.--Subsections (a)(3), (b)(3), 
and (c)(3) of section 503 of the Disaster Tax Relief and 
Airport and Airway Extension Act of 2017 (Public Law 115-63; 
131 Stat. 1181) are each amended by striking ``sections 
51(i)(1) and 52'' and inserting ``sections 51(i)(1), 52, and 
280C(a)''.
  (c) Effective Date.--The amendments made by this section 
shall take effect as if included in the provisions of title V 
of the Disaster Tax Relief and Airport and Airway Extension Act 
of 2017 to which such amendments relate.

                      TITLE III--BUDGETARY EFFECTS

SEC. 5201. EMERGENCY DESIGNATION.

  This division 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)).

SEC. 5202. DESIGNATION IN SENATE.

  In the Senate, this division 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.
                              ----------                              


                   Amendment #2 Considered as Adopted

  At the end of division C, insert the following:

SEC. 3004. PUERTO RICO LOW-INCOME COMMUNITIES TREATED AS QUALIFIED 
                    OPPORTUNITY ZONE.

  (a) In General.--Section 1400Z-1(b) of the Internal Revenue 
Code of 1986, as added by the Tax Cuts and Jobs Act, is amended 
by adding at the end the following new paragraph:
          ``(3) Special rule for puerto rico.--Each population 
        census tract in Puerto Rico that is a low-income 
        community shall be deemed to be certified and 
        designated as a qualified opportunity zone.''.
  (b) Conforming Amendment.--Section 1400Z-1(d)(1) of such Code 
is amended by inserting ``and subsection (b)(3)'' after 
``paragraph (2)''.
  (c) Effective Date.--The amendments made by this section 
shall take effect as if included in the enactment of section 
13823 of the Tax Cuts and Jobs Act, and the deemed 
certification and designation under section 1400Z-1(b)(3) of 
such Code, as added by this section, shall treated as effective 
on the date of the enactment of such Act.

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