This bill treats Hurricane Ian (occurring on and after September 22, 2022) as a qualified disaster area for purposes of the disaster-related personal casualty loss tax deduction.
[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1331 Introduced in House (IH)]
<DOC>
118th CONGRESS
1st Session
H. R. 1331
To treat Hurricane Ian as a qualified disaster for purposes of
determining the tax treatment of certain disaster-related personal
casualty losses.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 1, 2023
Mr. Steube introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To treat Hurricane Ian as a qualified disaster for purposes of
determining the tax treatment of certain disaster-related personal
casualty losses.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. HURRICANE IAN TREATED AS QUALIFIED DISASTER FOR PURPOSES OF
TAX TREATMENT OF CERTAIN DISASTER-RELATED PERSONAL
CASUALTY LOSSES.
In the case of any taxable year ending after August 31, 2022, for
purposes of section 304(b) of the Taxpayer Certainty and Disaster Tax
Relief Act of 2020, the term ``qualified disaster area'' shall include
any area with respect to which a major disaster was declared, during
the period beginning on September 22, 2022, and ending on the date of
the enactment of this Act, by the President under section 401 of the
Robert T. Stafford Disaster Relief and Emergency Assistance Act by
reason of Hurricane Ian.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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