No official summary available for this bill.
[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5343 Introduced in House (IH)]
<DOC>
118th CONGRESS
1st Session
H. R. 5343
To appropriate amounts to carry out the Robert T. Stafford Disaster
Relief and Emergency Assistance Act, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 5, 2023
Mrs. Cammack introduced the following bill; which was referred to the
Committee on Transportation and Infrastructure, and in addition to the
Committees on Ways and Means, Armed Services, the Budget, and
Agriculture, for a period to be subsequently determined by the Speaker,
in each case for consideration of such provisions as fall within the
jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To appropriate amounts to carry out the Robert T. Stafford Disaster
Relief and Emergency Assistance Act, 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. SHORT TITLE.
This Act may be cited as the ``Federal Disaster Responsibility
Act''.
SEC. 2. DISASTER RELIEF FUND.
Out of amounts in the Treasury not otherwise appropriated, there
are appropriated for fiscal year 2023 $16,500,000,000, to remain
available until expended, for necessary expenses to carry out the
Robert T. Stafford Disaster Relief and Emergency Assistance Act (42
U.S.C. 5121 et seq.) with respect to major disasters declared under
section 401 of the Robert T. Stafford Disaster Relief and Emergency
Assistance Act (42 U.S.C. 5170).
SEC. 3. TAX RELIEF RELATED TO CERTAIN DISASTERS OCCURRING IN 2021,
2022, AND 2023.
(a) Definitions.--For purposes of this section--
(1) Incident period.--The term ``incident period'' means,
with respect to any qualified disaster, the period specified by
the Federal Emergency Management Agency as the period during
which such disaster occurred (except that for purposes of this
title such period shall not be treated as ending after the date
which is 30 days after the date of the enactment of this Act).
(2) Qualified disaster area.--
(A) In general.--The term ``qualified disaster
area'' means any area with respect to which a major
disaster was declared, during the period beginning
after December 27, 2020, and ending on December 31,
2023, by the President under section 401 of the Robert
T. Stafford Disaster Relief and Emergency Assistance
Act if the incident period of the disaster with respect
to which such declaration is made begins on or after
December 28, 2020, and on or before December 31, 2023.
(B) Exceptions.--
(i) Disaster receiving relief under
previous acts.--Such term shall not include any
area which is a qualified disaster area solely
by reason of section 301 of the Taxpayer
Certainty and Disaster Tax Relief Act of 2020.
(ii) Covid-19 exception.--Such term shall
not include any area with respect to which such
a major disaster has been so declared only by
reason of COVID-19.
(3) Qualified disaster.--The term ``qualified disaster''
means, with respect to any qualified disaster area, the
disaster by reason of which a major disaster was declared with
respect to such area.
(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) in the case of qualified disaster-related
personal casualty losses, section 165(h)(1) of such
Code shall be applied to 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 a qualified disaster area on or after the first day of
the incident period of the qualified disaster to which such
area relates, and which are attributable to such qualified
disaster.
(c) Treatment of Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--
The Secretary of the Treasury shall pay to each possession of
the United States which has a mirror code tax system amounts
equal to the loss (if any) to that possession by reason of the
application of the provisions of this section. Such amounts
shall be determined by the Secretary of the Treasury based on
information provided by the government of the respective
possession.
(2) Payments to other possessions.--The Secretary of the
Treasury shall pay to each possession of the United States
which does not have a mirror code tax system amounts estimated
by the Secretary of the Treasury as being equal to the
aggregate benefits (if any) that would have been provided to
residents of such possession by reason of the provisions of
this section if a mirror code tax system had been in effect in
such possession. The preceding sentence shall not apply unless
the respective possession has a plan, which has been approved
by the Secretary of the Treasury, under which such possession
will promptly distribute such payments to its residents.
(3) Mirror code tax system.--For purposes of this
subsection, the term ``mirror code tax system'' 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.
(4) Treatment of payments.--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.
(5) Coordination with united states income taxes.--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 subsection,
the Internal Revenue Code of 1986 shall be applied with respect
to such person without regard to the provisions of this
subsection which provide such benefit.
SEC. 4. DISASTER RELIEF SUPPLEMENTAL APPROPRIATIONS ACT, 2023
AMENDMENT.
Title I of the Disaster Relief Supplemental Appropriations Act,
2023 (division N of Public Law 117-328), is amended, in the matter
under the heading ``office of the secretary'' under the heading
``Processing, Research and Marketing'' under the heading ``AGRICULTURAL
PROGRAMS'' under the heading ``DEPARTMENT OF AGRICULTURE'', by
inserting ``: Provided further, That the Secretary of Agriculture may
provide assistance for losses described under this heading in this Act
in the form of block grants to eligible States and territories'' before
the period at the end.
SEC. 5. REHABILITATION AND REPAIR OF FLOOD AND STORM DAMAGE REDUCTION
PROJECTS.
Any requirement under section 103 of the Water Resources
Development Act of 1986 (33 U.S.C. 2213) with respect to easements
shall not apply to construction or rehabilitation and repair of damages
to shore protection projects caused by natural disasters using amounts
made available to the Corps of Engineers for flood and storm damage
reduction projects.
SEC. 6. DEPARTMENT OF DEFENSE ASSESSMENT.
(a) In General.--Not later than 30 days after the date of the
enactment of this Act, the Secretary of Defense shall submit to
Congress a report assessing damage from Hurricane Idalia to Department
of Defense bases and installations in the state of Florida.
(b) Elements.--The report required under subsection (a) shall
include--
(1) an assessment of the impact to Department of Defense
operations; and
(2) an estimate of costs to repair damages and restore
bases and installations to full readiness.
SEC. 7. EMERGENCY DESIGNATION.
(a) In General.--The amounts provided by this Act are 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)).
(b) Designation in House and Senate.--The amounts provided by this
Act are designated as being for an emergency requirement pursuant to
section 4001(a)(1) of S. Con. Res. 14 (117th Congress), the concurrent
resolution on the budget for fiscal year 2022, and section 1(e) of H.
Res. 1151 (117th Congress), as engrossed in the House of
Representatives on June 8, 2022.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Transportation and Infrastructure, and in addition to the Committees on Ways and Means, Armed Services, the Budget, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Transportation and Infrastructure, and in addition to the Committees on Ways and Means, Armed Services, the Budget, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Transportation and Infrastructure, and in addition to the Committees on Ways and Means, Armed Services, the Budget, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Transportation and Infrastructure, and in addition to the Committees on Ways and Means, Armed Services, the Budget, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Transportation and Infrastructure, and in addition to the Committees on Ways and Means, Armed Services, the Budget, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Llama 3.2 · runs locally in your browser
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line
Referred to the Subcommittee on Economic Development, Public Buildings, and Emergency Management.
Referred to the Subcommittee on General Farm Commodities, Risk Management, and Credit.