I 116TH CONGRESS 1ST SESSION H. R. 1148 To provide for disaster tax relief. IN THE HOUSE OF REPRESENTATIVES FEBRUARY 11, 2019 Mr. RICE of South Carolina (for himself, Mr. DUNN, and Mr. SABLAN) intro- duced the following bill; which was referred to the Committee on Ways and Means A BILL To provide for disaster tax relief. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 3 (a) SHORT TITLE.—This Act may be cited as the 4 ‘‘2018 Natural Disasters Tax Relief Act’’. 5 (b) TABLE OF CONTENTS.—The table of contents for 6 this Act is as follows: 7 Sec. 1. Short title; table of contents. Sec. 2. Definitions. Sec. 3. Special disaster-related rules for use of retirement funds. Sec. 4. Employee retention credit for employers affected by qualified disasters. Sec. 5. Other disaster-related tax relief provisions. Sec. 6. Treatment of certain possessions. Sec. 7. Automatic extension of filing deadline. VerDate Sep 11 2014 01:57 Feb 22, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6211 E:\BILLS\H1148.IH H1148 pamtmann on DSKBFK8HB2PROD with BILLS 2 •HR 1148 IH SEC. 2. DEFINITIONS. 1 For purposes of this Act— 2 (1) GENERAL DEFINITIONS.— 3 (A) QUALIFIED DISASTER AREA.—The 4 term ‘‘qualified disaster area’’ means the Hurri- 5 cane Florence disaster area; the Hurricane Mi- 6 chael disaster area; the Typhoon Mangkhut dis- 7 aster area; the Typhoon Yutu disaster area; the 8 Mendocino wildfire disaster area; the Camp and 9 Woolsey wildfire disaster area; the Kilauea vol- 10 canic eruption and earthquakes disaster area; 11 the Hawaii severe storms, flooding, landslides, 12 and mudslides disaster area; the Wisconsin se- 13 vere storms, tornadoes, straight-line winds, 14 flooding, and landslides disaster area; the Texas 15 severe storms and flooding disaster area; the 16 North Carolina tornado and severe storms dis- 17 aster area; the Indiana severe storms and flood- 18 ing disaster area; the Alabama severe storms 19 and tornadoes disaster area; and the Tropical 20 Storm Gita disaster area. 21 (B) QUALIFIED DISASTER ZONE.—The 22 term ‘‘qualified disaster zone’’ means that por- 23 tion of any qualified disaster area which is de- 24 termined by the President to warrant individual 25 or individual and public assistance from the 26 VerDate Sep 11 2014 01:57 Feb 22, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1148.IH H1148 pamtmann on DSKBFK8HB2PROD with BILLS 3 •HR 1148 IH Federal Government under the Robert T. Staf- 1 ford Disaster Relief and Emergency Assistance 2 Act by reason of the qualified disaster with re- 3 spect to such disaster area. 4 (C) QUALIFIED DISASTER.—The term 5 ‘‘qualified disaster’’ means, with respect to any 6 qualified disaster area, the disaster by reason of 7 which a major disaster was declared with re- 8 spect to such area. 9 (2) HURRICANE FLORENCE.— 10 (A) HURRICANE FLORENCE DISASTER 11 AREA.—The term ‘‘Hurricane Florence disaster 12 area’’ means an area with respect to which a 13 major disaster has been declared by the Presi- 14 dent on or before December 17, 2018, under 15 section 401 of the Robert T. Stafford Disaster 16 Relief and Emergency Assistance Act by reason 17 of Hurricane Florence. 18 (B) INCIDENT BEGINNING DATE.—The in- 19 cident beginning date of Hurricane Florence is 20 September 7, 2018. 21 (C) INCIDENT PERIOD.—The incident pe- 22 riod of Hurricane Florence is the period begin- 23 ning on the incident beginning date of Hurri- 24 cane Florence and ending on October 8, 2018. 25 VerDate Sep 11 2014 01:57 Feb 22, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1148.IH H1148 pamtmann on DSKBFK8HB2PROD with BILLS 4 •HR 1148 IH (3) HURRICANE MICHAEL.— 1 (A) HURRICANE MICHAEL DISASTER 2 AREA.—The term ‘‘Hurricane Michael disaster 3 area’’ means an area with respect to which a 4 major disaster has been declared by the Presi- 5 dent on or before December 17, 2018, under 6 section 401 of the Robert T. Stafford Disaster 7 Relief and Emergency Assistance Act by reason 8 of Hurricane Michael. 9 (B) INCIDENT BEGINNING DATE.—The in- 10 cident beginning date of Hurricane Michael is 11 October 7, 2018. 12 (C) INCIDENT PERIOD.—The incident pe- 13 riod of Hurricane Michael is the period begin- 14 ning on the incident beginning date of Hurri- 15 cane Michael and ending on October 23, 2018. 16 (4) TYPHOON MANGKHUT.— 17 (A) TYPHOON MANGKHUT DISASTER 18 AREA.—The term ‘‘Typhoon Mangkhut disaster 19 area’’ means an area with respect to which a 20 major disaster has been declared by the Presi- 21 dent on or before December 17, 2018, under 22 section 401 of the Robert T. Stafford Disaster 23 Relief and Emergency Assistance Act by reason 24 of Typhoon Mangkhut. 25 VerDate Sep 11 2014 01:57 Feb 22, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H1148.IH H1148 pamtmann on DSKBFK8HB2PROD with BILLS 5 •HR 1148 IH (B) INCIDENT BEGINNING DATE.—The in- 1 cident beginning date of Typhoon Mangkhut is 2 September 10, 2018. 3 (C) INCIDENT PERIOD.—The incident pe- 4 riod of Typhoon Mangkhut is the period begin- 5 ning on the incident beginning date of Typhoon 6 Mangkhut and ending on September 11, 2018. 7 (5) TYPHOON YUTU.— 8 (A) TYPHOON YUTU DISASTER AREA.—The 9 term ‘‘Typhoon Yutu disaster area’’ means an 10 area with respect to which a major disaster has 11 been declared by the President on or before De- 12 cember 17, 2018, under section 401 of the Rob- 13 ert T. Stafford Disaster Relief and Emergency 14 Assistance Act by reason of Typhoon Yutu. 15 (B) INCIDENT BEGINNING DATE.—The in- 16 cident beginning date of Typhoon Yutu is Octo- 17 ber 24, 2018. 18 (C) INCIDENT PERIOD.—The incident pe- 19 riod of Typhoon Yutu is the period beginning 20 on the incident beginning date of Typhoon Yutu 21 and ending on October 26, 2018. 22 (6) MENDOCINO WILDFIRE.— 23 (A) MENDOCINO WILDFIRE DISASTER 24 AREA.—The term ‘‘Mendocino wildfire disaster 25 VerDate Sep 11 2014 01:57 Feb 22, 2019 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H1148.IH H1148 pamtmann on DSKBFK8HB2PROD with BILLS 6 •HR 1148 IH area’’ means an area with respect to which, 1 during the period beginning on August 4, 2018, 2 and ending on December 17, 2018, a major dis- 3 aster has been declared by the President under 4 section 401 of the Robert T. Stafford Disaster 5 Relief and Emergency Assistance Act by reason 6 of the wildfire in California commonly known as 7 the Mendocino wildfire of 2018 (including the 8 Carr wildfire of 2018). 9 (B) INCIDENT BEGINNING DATE.—The in- 10 cident beginning date of the wildfires referred 11 to in subparagraph (A) is July 23, 2018. 12 (C) INCIDENT PERIOD.—The incident pe- 13 riod of the wildfires referred to in subparagraph 14 (A) is the period beginning on the incident be- 15 ginning date of such wildfires and ending on 16 September 19, 2018. 17 (7) CAMP AND WOOLSEY WILDFIRES.— 18 (A) CAMP AND WOOLSEY WILDFIRE DIS- 19 ASTER AREA.—The term ‘‘Camp and Woolsey 20 wildfire disaster area’’ means an area with re- 21 spect to which, during the period beginning on 22 November 12, 2018, and ending on December 23 17, 2018, a major disaster has been declared by 24 the President under section 401 of the Robert 25 VerDate Sep 11 2014 01:57 Feb 22, 2019 Jkt 089200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\H1148.IH H1148 pamtmann on DSKBFK8HB2PROD with BILLS 7 •HR 1148 IH T. Stafford Disaster Relief and Emergency As- 1 sistance Act by reason of the wildfires in Cali- 2 fornia commonly known as the Camp and Wool- 3 sey wildfires of 2018 (including the Hill wildfire 4 of 2018). 5 (B) INCIDENT BEGINNING DATE.—The in- 6 cident beginning date of the wildfires referred 7 to in subparagraph (A) is November 8, 2018. 8 (C) INCIDENT PERIOD.—The incident pe- 9 riod of the wildfires referred to in subparagraph 10 (A) is the period beginning on the incident be- 11 ginning date of such wildfires and ending on 12 November 25, 2018. 13 (8) KILAUEA VOLCANIC ERUPTION AND EARTH- 14 QUAKES.— 15 (A) KILAUEA VOLCANIC ERUPTION AND 16 EARTHQUAKES DISASTER AREA.—The term 17 ‘‘Kilauea volcanic eruption and earthquakes dis- 18 aster area’’ means an area with respect to 19 which, during the period beginning on May 11, 20 2018, and ending on December 17, 2018, a 21 major disaster has been declared by the Presi- 22 dent under section 401 of the Robert T. Staf- 23 ford Disaster Relief and Emergency Assistance 24 Act by reason of the Kilauea volcanic eruption 25 VerDate Sep 11 2014 01:57 Feb 22, 2019 Jkt 089200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H1148.IH H1148 pamtmann on DSKBFK8HB2PROD with BILLS 8 •HR 1148 IH and earthquakes occurring in Hawaii during the 1 period beginning on May 3, 2018, and ending 2 on August 17, 2018. 3 (B) INCIDENT BEGINNING DATE.—The in- 4 cident beginning date of the volcanic eruption 5 and earthquakes referred to in subparagraph 6 (A) is May 3, 2018. 7 (C) INCIDENT PERIOD.—The incident pe- 8 riod of the volcanic eruption and earthquakes 9 referred to in subparagraph (A) is the period 10 beginning on the incident beginning date with 11 respect to such eruption and earthquakes and 12 ending on August 17, 2018. 13 (9) HAWAII SEVERE STORMS, FLOODING, LAND- 14 SLIDES, AND MUDSLIDES.— 15 (A) HAWAII SEVERE STORMS, FLOODING, 16 LANDSLIDES, AND MUDSLIDES DISASTER 17 AREA.—The term ‘‘Hawaii severe storms, flood- 18 ing, landslides, and mudslides disaster area’’ 19 means an area with respect to which, during 20 the period beginning on May 8, 2018, and end- 21 ing on December 17, 2018, a major disaster 22 has been declared by the President under sec- 23 tion 401 of the Robert T. Stafford Disaster Re- 24 lief and Emergency Assistance Act by reason of 25 VerDate Sep 11 2014 01:57 Feb 22, 2019 Jkt 089200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\H1148.IH H1148 pamtmann on DSKBFK8HB2PROD with BILLS 9 •HR 1148 IH the severe storms, flooding, landslides, and 1 mudslides occurring in Hawaii during the pe- 2 riod beginning on April 13, 2018, and ending 3 on April 16, 2018. 4 (B) INCIDENT BEGINNING DATE.—The in- 5 cident beginning date of the severe storms, 6 flooding, landslides, and mudslides referred to 7 in subparagraph (A) is April 13, 2018. 8 (C) INCIDENT PERIOD.—The incident pe- 9 riod of the severe storms, flooding, landslides, 10 and mudslides referred to in subparagraph (A) 11 is the period beginning on the incident begin- 12 ning date with respect to such severe storms, 13 flooding, landslides, and mudslides and ending 14 on April 16, 2018. 15 (10) WISCONSIN SEVERE STORMS, TORNADOES, 16 STRAIGHT-LINE WINDS, FLOODING, AND LAND- 17 SLIDES.— 18 (A) WISCONSIN SEVERE STORMS, TORNA- 19 DOES, STRAIGHT-LINE WINDS, FLOODING, AND 20 LANDSLIDES DISASTER AREA.—The term ‘‘Wis- 21 consin severe storms, tornadoes, straight-line 22 winds, flooding, and landslides disaster area’’ 23 means an area with respect to which, during 24 the period beginning on October 18, 2018, and 25 VerDate Sep 11 2014 01:57 Feb 22, 2019 Jkt 089200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\H1148.IH H1148 pamtmann on DSKBFK8HB2PROD with BILLS 10 •HR 1148 IH ending on December 17, 2018, a major disaster 1 has been declared by the President under sec- 2 tion 401 of the Robert T. Stafford Disaster Re- 3 lief and Emergency Assistance Act by reason of 4 the severe storms, tornadoes, straight-line 5 winds, flooding, and landslides occurring in 6 Wisconsin during the period beginning on Au- 7 gust 17, 2018, and ending on September 14, 8 2018. 9 (B) INCIDENT BEGINNING DATE.—The in- 10 cident beginning date of the severe storms, tor- 11 nadoes, straight-line winds, flooding, and land- 12 slides referred to in subparagraph (A) is Au- 13 gust 17, 2018. 14 (C) INCIDENT PERIOD.—The incident pe- 15 riod of the severe storms, tornadoes, straight- 16 line winds, flooding, and landslides referred to 17 in subparagraph (A) is the period beginning on 18 the incident beginning date with respect to such 19 severe storms, tornadoes, straight-line winds, 20 flooding, and landslides and ending on Sep- 21 tember 14, 2018. 22 (11) TEXAS SEVERE STORMS AND FLOODING.— 23 (A) TEXAS SEVERE STORMS AND FLOOD- 24 ING DISASTER AREA.—The term ‘‘Texas severe 25 VerDate Sep 11 2014 01:57 Feb 22, 2019 Jkt 089200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\H1148.IH H1148 pamtmann on DSKBFK8HB2PROD with BILLS 11 •HR 1148 IH storms and flooding disaster area’’ means an 1 area with respect to which, during the period 2 beginning on July 6, 2018, and ending on De- 3 cember 17, 2018, a major disaster has been de- 4 clared by the President under section 401 of 5 the Robert T. Stafford Disaster Relief and 6 Emergency Assistance Act by reason of the se- 7 vere storms and flooding occurring in Texas 8 during the period beginning on June 19, 2018, 9 and ending on July 13, 2018. 10 (B) INCIDENT BEGINNING DATE.—The in- 11 cident beginning date of the severe storms and 12 flooding referred to in subparagraph (A) is 13 June 19, 2018. 14 (C) INCIDENT PERIOD.—The incident pe- 15 riod of the severe storms and flooding referred 16 to in subparagraph (A) is the period beginning 17 on the incident beginning date with respect to 18 such severe storms and flooding and ending on 19 July 13, 2018. 20 (12) NORTH CAROLINA TORNADO AND SEVERE 21 STORMS.— 22 (A) NORTH CAROLINA TORNADO AND SE- 23 VERE STORMS DISASTER AREA.—The term 24 ‘‘North Carolina tornado and severe storms dis- 25 VerDate Sep 11 2014 01:57 Feb 22, 2019 Jkt 089200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\H1148.IH H1148 pamtmann on DSKBFK8HB2PROD with BILLS 12 •HR 1148 IH aster area’’ means an area with respect to 1 which, during the period beginning on May 8, 2 2018, and ending on December 17, 2018, a 3 major disaster has been declared by the Presi- 4 dent under section 401 of the Robert T. Staf- 5 ford Disaster Relief and Emergency Assistance 6 Act by reason of the tornado and severe storms 7 occurring in North Carolina on April 15, 2018. 8 (B) INCIDENT BEGINNING DATE; INCIDENT 9 PERIOD.—The incident beginning date, and the 10 incident period, of the tornado and severe 11 storms referred to in subparagraph (A) is April 12 15, 2018. 13 (13) INDIANA SEVERE STORMS AND FLOOD- 14 ING.— 15 (A) INDIANA SEVERE STORMS AND FLOOD- 16 ING DISASTER AREA.—The term ‘‘Indiana se- 17 vere storms and flooding disaster area’’ means 18 an area with respect to which, during the period 19 beginning on May 4, 2018, and ending on De- 20 cember 17, 2018, a major disaster has been de- 21 clared by the President under section 401 of 22 the Robert T. Stafford Disaster Relief and 23 Emergency Assistance Act by reason of the se- 24 vere storms and flooding occurring in Indiana 25 VerDate Sep 11 20 [Text truncated for display. Full text available on Congress.gov.]