[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3823 Enrolled Bill (ENR)]
H.R.3823
One Hundred Fifteenth Congress
of the
United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Tuesday,
the third day of January, two thousand and seventeen
An Act
To amend title 49, United States Code, to extend authorizations for the
airport improvement program, to amend the Internal Revenue Code of 1986
to extend the funding and expenditure authority of the Airport and
Airway Trust Fund, to provide disaster tax relief, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

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(a) Short Title.--This Act may be cited as the ``Disaster Tax
Relief and Airport and Airway Extension Act of 2017''.
(b) Table of Contents.--The table of contents for this Act is as
follows:

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e3f5d818b63f1a334a3b3c181c384ac5ac095092015118cc2868e3a35eff243d

TITLE III

-EXPIRING HEALTH PROVISIONS

(a) Authorization of Appropriations.--
(1) In general.--Section 48103(a) of title 49, United States
Code, is amended by striking the period at the end and inserting
``and $1,670,410,959 for the period beginning on October 1, 2017,
and ending on March 31, 2018.''.
(2) Obligation of amounts.--Subject to limitations specified in
advance in appropriations Acts, sums made available pursuant to the
amendment made by paragraph (1) may be obligated at any time
through September 30, 2018, and shall remain available until
expended.
(3) Program implementation.--For purposes of calculating
funding apportionments and meeting other requirements under
sections 47114, 47115, 47116, and 47117 of title 49, United States
Code, for the period beginning on October 1, 2017, and ending on
March 31, 2018, the Administrator of the Federal Aviation
Administration shall--
(A) first calculate such funding apportionments on an
annualized basis as if the total amount available under section
48103 of such title for fiscal year 2018 were $3,350,000,000;
and
(B) then reduce by 50 percent--
(i) all funding apportionments calculated under
subparagraph (A); and
(ii) amounts available pursuant to sections 47117(b)
and 47117(f)(2) of such title.
(b) Project Grant Authority.--Section 47104(c) of title 49, United
States Code, is amended in the matter preceding paragraph (1) by
striking ``September 30, 2017,'' and inserting ``March 31, 2018,''.

77c0694f9c4c2d021d782c375c3c17d0467e7a430938dceac0578c71003b0bfa

TITLE I

-FEDERAL AVIATION PROGRAMS

(a) Section 47107(r)(3) of title 49, United States Code, is amended
by striking ``October 1, 2017'' and inserting ``April 1, 2018''.
(b) Section 47114(c)(1)(F) of title 49, United States Code, is
amended--
(1) in the subparagraph heading by striking ``for fiscal year
2017''; and
(2) in the matter preceding clause (i) by striking ``for fiscal
year 2017 an amount'' and inserting ``for each of fiscal years 2017
and 2018 an amount''.
(c) Section 47115(j) of title 49, United States Code, is amended by
inserting ``and for the period beginning on October 1, 2017, and ending
on March 31, 2018'' after ``fiscal years 2012 through 2017''.
(d) Section 47124(b)(3)(E) of title 49, United States Code, is
amended by inserting ``and not more than $5,160,822 for the period
beginning on October 1, 2017, and ending on March 31, 2018,'' after
``fiscal years 2012 through 2017''.
(e) Section 47141(f) of title 49, United States Code, is amended by
striking ``September 30, 2017'' and inserting ``March 31, 2018''.
(f) Section 186(d) of the Vision 100--Century of Aviation
Reauthorization Act (117 Stat. 2518) is amended by inserting ``and for
the period beginning on October 1, 2017, and ending on March 31,
2018,'' after ``fiscal years 2012 through 2017''.
(g) Section 409(d) of the Vision 100--Century of Aviation
Reauthorization Act (49 U.S.C. 41731 note) is amended by striking
``September 30, 2017'' and inserting ``March 31, 2018''.
(h) Section 140(c)(1) of the FAA Modernization and Reform Act of
2012 (126 Stat. 28) is amended by striking ``2017'' and inserting
``2018''.
(i) Section 411(h) of the FAA Modernization and Reform Act of 2012
(49 U.S.C. 42301 prec. note) is amended by striking ``September 30,
2017'' and inserting ``March 31, 2018''.
(j) Section 822(k) of the FAA Modernization and Reform Act of 2012
(49 U.S.C. 47141 note) is amended by striking ``September 30, 2017''
and inserting ``March 31, 2018''.
(k) Section 2306(b) of the FAA Extension, Safety, and Security Act
of 2016 (130 Stat. 641) is amended by striking ``October 1, 2017'' and
inserting ``April 1, 2018''.

7e6843ae28ef50e294e5db51795b117b65d59d221544060cdca8b3cdc676de53

Section 106(k) of title 49, United States Code, is amended--
(1) in paragraph (1)--
(A) in subparagraph (D) by striking ``and'' at the end;
(B) in subparagraph (E) by striking the period at the end
and inserting ``; and''; and
(C) by inserting after subparagraph (E) the following:
``(F) $4,999,191,956 for the period beginning on October 1,
2017, and ending on March 31, 2018.''; and
(2) in paragraph (3) by inserting ``and for the period
beginning on October 1, 2017, and ending on March 31, 2018'' after
``fiscal years 2012 through 2017''.

673266eda0ff8a585ebde066f6a4beda7180b92e4f0c7d4c3a6ed066cac5125b

(a) Essential Air Service Authorization.--Section 41742(a)(2) of
title 49, United States Code, is amended by striking ``and $175,000,000
for each of fiscal years 2016 and 2017'' and inserting ``$175,000,000
for each of fiscal years 2016 and 2017, and $74,794,521 for the period
beginning on October 1, 2017, and ending on March 31, 2018,''.
(b) Airports Not Receiving Sufficient Service.--Section 41743(e)(2)
of title 49, United States Code, is amended by inserting ``and
$4,986,301 for the period beginning on October 1, 2017, and ending on
March 31, 2018,'' after ``fiscal years 2012 through 2017''.

1e8f8d7bf347952c9dd431c338fc7e2dc3f4a20bd9927a769616e15f6036ebb4

Section 48101(a) of title 49, United States Code, is amended by
adding at the end the following:
``(6) $1,423,589,041 for the period beginning on October 1,
2017, and ending on March 31, 2018.''.

ff86d7823081e4f9f843018b95b5fc3b7f99bd7ee22286c4fcc21c24176ca1f3

Section 48102(a) of title 49, United States Code, is amended--
(1) in paragraph (8) by striking ``and'' at the end;
(2) in paragraph (9) by striking the period at the end and
inserting ``; and''; and
(3) by adding at the end the following:
``(10) $88,008,219 for the period beginning on October 1, 2017
and ending on March 31, 2018.''.

3106889b662e95dc19dfd1e421c4a55b08cb4cbb51caafc13d2527212218fe74

(a) In General.--Section 48114 of title 49, United States Code, is
amended--
(1) in subsection (a)(2) by striking ``2017'' and inserting
``2018''; and
(2) in subsection (c)(2) by striking ``2017'' and inserting
``2018''.
(b) Compliance With Funding Requirements.--The budget authority
authorized in this title, including the amendments made by this title,
shall be deemed to satisfy the requirements of subsections (a)(1)(B)
and (a)(2) of section 48114 of title 49, United States Code, for the
period beginning on October 1, 2017, and ending on March 31, 2018.

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(a) In General.--Section 9502(d)(1) of the Internal Revenue Code of
1986 is amended--
(1) in the matter preceding subparagraph (A) by striking
``October 1, 2017'' and inserting ``April 1, 2018''; and
(2) in subparagraph (A) by striking the semicolon at the end
and inserting ``or the Disaster Tax Relief and Airport and Airway
Extension Act of 2017;''.
(b) Conforming Amendment.--Section 9502(e)(2) of such Code is
amended by striking ``October 1, 2017'' and inserting ``April 1,
2018''.

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TITLE II

-AVIATION REVENUE PROVISIONS

(a) Fuel Taxes.--Section 4081(d)(2)(B) of the Internal Revenue Code
of 1986 is amended by striking ``September 30, 2017'' and inserting
``March 31, 2018''.
(b) Ticket Taxes.--
(1) Persons.--Section 4261(k)(1)(A)(ii) of such Code is amended
by striking ``September 30, 2017'' and inserting ``March 31,
2018''.
(2) Property.--Section 4271(d)(1)(A)(ii) of such Code is
amended by striking ``September 30, 2017'' and inserting ``March
31, 2018''.
(c) Fractional Ownership Programs.--
(1) Treatment as noncommercial aviation.--Section 4083(b) of
such Code is amended by striking ``October 1, 2017'' and inserting
``April 1, 2018''.
(2) Exemption from ticket taxes.--Section 4261(j) of such Code
is amended by striking ``September 30, 2017'' and inserting ``March
31, 2018''.

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(a) Extension of Program of Payments to Teaching Health Centers
That Operate Graduate Medical Education Programs.--Section 340H(g) of
the Public Health Service Act (42 U.S.C. 256h(g)) is amended--
(1) by striking ``and $60,000,000'' and inserting ``,
$60,000,000''; and
(2) by inserting ``, and $15,000,000 for the first quarter of
fiscal year 2018'' before the period at the end.
(b) Extension of Special Diabetes Program for Indians.--Section
330C(c)(2) of the Public Health Service Act (42 U.S.C. 254c-3(c)(2)) is
amended--
(1) in subparagraph (B), by striking ``and'' at the end;
(2) in subparagraph (C), by striking the period at the end and
inserting ``; and''; and
(3) by adding at the end the following new subparagraph:
``(D) $37,500,000 for the first quarter of fiscal year
2018.''.
(c) Technical Corrections.--Part D of the Public Health Service Act
is amended by redesignating--
(1) the second subpart XI (42 U.S.C. 256i; relating to a
community-based collaborative care network program) as subpart XII;
and
(2) the second section 340H (42 U.S.C. 256i) as section 340I.

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PROJECT.
Section 101(b) of the Medicare IVIG Access and Strengthening
Medicare and Repaying Taxpayers Act of 2012 (42 U.S.C. 1395l note) is
amended--
(1) in paragraph (1), by inserting after ``for a period of 3
years'' the following: ``and, subject to the availability of funds
under subsection (g)--
``(A) if the date of enactment of the Disaster Tax Relief
and Airport and Airway Extension Act of 2017 is on or before
September 30, 2017, for the period beginning on October 1,
2017, and ending on December 31, 2020; and
``(B) if the date of enactment of such Act is after
September 30, 2017, for the period beginning on the date of
enactment of such Act and ending on December 31, 2020''; and
(2) in paragraph (2), by adding at the end the following new
sentences: ``Subject to the preceding sentence, a Medicare
beneficiary enrolled in the demonstration project on September 30,
2017, shall be automatically enrolled during the period beginning
on the date of the enactment of the Disaster Tax Relief and Airport
and Airway Extension Act of 2017 and ending on December 31, 2020,
without submission of another application.''.

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Section 1898(b)(1) of the Social Security Act (42 U.S.C.
1395iii(b)(1)) is amended by striking ``during and after fiscal year
2021, $270,000,000'' and inserting ``during and after fiscal year 2021,
$220,000,000''.

8897b7e2164df6cfe12b5127cbb8d71cc3e830ff50dcacedc04027801ed6c53c

(a) Hurricane Harvey Disaster Zone and Disaster Area.--For purposes
of this title--
(1) Hurricane harvey disaster zone.--The term ``Hurricane
Harvey disaster zone'' means that portion of the Hurricane Harvey
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 Hurricane Harvey.
(2) Hurricane harvey disaster area.--The term ``Hurricane
Harvey disaster area'' means an area with respect to which a major
disaster has been declared by the President before September 21,
2017, under section 401 of such Act by reason of Hurricane Harvey.
(b) Hurricane Irma Disaster Zone and Disaster Area.--For purposes
of this title--
(1) Hurricane irma disaster zone.--The term ``Hurricane Irma
disaster zone'' means that portion of the Hurricane Irma disaster
area determined by the President to warrant individual or
individual and public assistance from the Federal Government under
such Act by reason of Hurricane Irma.
(2) Hurricane irma disaster area.--The term ``Hurricane Irma
disaster area'' means an area with respect to which a major
disaster has been declared by the President before September 21,
2017, under section 401 of such Act by reason of Hurricane Irma.
(c) Hurricane Maria Disaster Zone and Disaster Area.--For purposes
of this title--
(1) Hurricane maria disaster zone.--The term ``Hurricane Maria
disaster zone'' means that portion of the Hurricane Maria disaster
area determined by the President to warrant individual or
individual and public assistance from the Federal Government under
such Act by reason of Hurricane Maria.
(2) Hurricane maria disaster area.--The term ``Hurricane Maria
disaster area'' means an area with respect to which a major
disaster has been declared by the President before September 21,
2017, under section 401 of such Act by reason of Hurricane Maria.

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TITLE V

-TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA

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 hurricane 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 hurricane distributions for
any taxable year shall not exceed the excess (if any) of--
(i) $100,000, over
(ii) the aggregate amounts treated as qualified
hurricane 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 hurricane 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 hurricane 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
hurricane 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 hurricane
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 hurricane 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 hurricane 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 hurricane 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 hurricane distribution.--Except as provided
in paragraph (2), the term ``qualified hurricane distribution''
means--
(i) any distribution from an eligible retirement plan
made on or after August 23, 2017, and before January 1,
2019, to an individual whose principal place of abode on
August 23, 2017, is located in the Hurricane Harvey
disaster area and who has sustained an economic loss by
reason of Hurricane Harvey,
(ii) any distribution (which is not described in clause
(i)) from an eligible retirement plan made on or after
September 4, 2017, and before January 1, 2019, to an
individual whose principal place of abode on September 4,
2017, is located in the Hurricane Irma disaster area and
who has sustained an economic loss by reason of Hurricane
Irma, and
(iii) any distribution (which is not described in
clause (i) or (ii)) from an eligible retirement plan made
on or after September 16, 2017, and before January 1, 2019,
to an individual whose principal place of abode on
September 16, 2017, is located in the Hurricane Maria
disaster area and who has sustained an economic loss by
reason of Hurricane Maria.
(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 hurricane
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 hurricane distributions shall not be treated as
eligible rollover distributions.
(B) Qualified hurricane distributions treated as meeting
plan distribution requirements.--For purposes the Internal
Revenue Code of 1986, a qualified hurricane 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 August 23,
2017, and ending on February 28, 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 February 28, 2017, and before September
21, 2017, and
(C) which was to be used to purchase or construct a
principal residence in the Hurricane Harvey disaster area, the
Hurricane Irma disaster area, or the Hurricane Maria disaster
area, but which was not so purchased or constructed on account
of Hurricane Harvey, Hurricane Irma, or Hurricane Maria.
(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 the qualified beginning date
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 the qualified
beginning date 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--
(A) In general.--The term ``qualified individual'' means
any qualified Hurricane Harvey individual, any qualified
Hurricane Irma individual, and any qualified Hurricane Maria
individual.
(B) Qualified hurricane harvey individual.--The term
``qualified Hurricane Harvey individual'' means an individual
whose principal place of abode on August 23, 2017, is located
in the Hurricane Harvey disaster area and who has sustained an
economic loss by reason of Hurricane Harvey.
(C) Qualified hurricane irma individual.--The term
``qualified Hurricane Irma individual'' means an individual
(other than a qualified Hurricane Harvey individual) whose
principal place of abode on September 4, 2017, is located in
the Hurricane Irma disaster area and who has sustained an
economic loss by reason of Hurricane Irma.
(D) Qualified hurricane maria individual.--The term
``qualified Hurricane Maria individual'' means an individual
(other than a qualified Hurricane Harvey individual or a
qualified Hurricane Irma individual) whose principal place of
abode on September 16, 2017, is located in the Hurricane Maria
disaster area and who has sustained an economic loss by reason
of Hurricane Maria.
(4) Qualified beginning date.--For purposes of this subsection,
the qualified beginning date is--
(A) in the case of any qualified Hurricane Harvey
individual, August 23, 2017,
(B) in the case of any qualified Hurricane Irma individual,
September 4, 2017, and
(C) in the case of any qualified Hurricane Maria
individual, September 16, 2017.
(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.

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(a) Employee Retention Credit for Employers Affected by Hurricane
Harvey.--
(1) In general.--For purposes of section 38 of the Internal
Revenue Code of 1986, in the case of an eligible employer, the
Hurricane Harvey employee retention credit shall be treated as a
credit listed in subsection (b) of such section. For purposes of
this subsection, the Hurricane Harvey 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.
(2) Definitions.--For purposes of this subsection--
(A) Eligible employer.--The term ``eligible employer''
means any employer--
(i) which conducted an active trade or business on
August 23, 2017, in the Hurricane Harvey disaster zone, and
(ii) with respect to whom the trade or business
described in clause (i) is inoperable on any day after
August 23, 2017, and before January 1, 2018, as a result of
damage sustained by reason of Hurricane Harvey.
(B) Eligible employee.--The term ``eligible employee''
means with respect to an eligible employer an employee whose
principal place of employment on August 23, 2017, with such
eligible employer was in the Hurricane Harvey disaster zone.
(C) 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 August 23,
2017, and before January 1, 2018, which occurs during the
period--
(i) beginning on the date on which the trade or
business described in subparagraph (A) first became
inoperable at the principal place of employment of the
employee immediately before Hurricane Harvey, and
(ii) 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.
(3) Certain rules to apply.--For purposes of this subsection,
rules similar to the rules of sections 51(i)(1) and 52, of the
Internal Revenue Code of 1986, shall apply.
(4) Employee not taken into account more than once.--An
employee shall not be treated as an eligible employee for purposes
of this subsection 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.
(b) Employee Retention Credit for Employers Affected by Hurricane
Irma.--
(1) In general.--For purposes of section 38 of the Internal
Revenue Code of 1986, in the case of an eligible employer, the
Hurricane Irma employee retention credit shall be treated as a
credit listed in subsection (b) of such section. For purposes of
this subsection, the Hurricane Irma 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.
(2) Definitions.--For purposes of this subsection--
(A) Eligible employer.--The term ``eligible employer''
means any employer--
(i) which conducted an active trade or business on
September 4, 2017, in the Hurricane Irma disaster zone, and
(ii) with respect to whom the trade or business
described in clause (i) is inoperable on any day after
September 4, 2017, and before January 1, 2018, as a result
of damage sustained by reason of Hurricane Irma.
(B) Eligible employee.--The term ``eligible employee''
means with respect to an eligible employer an employee whose
principal place of employment on September 4, 2017, with such
eligible employer was in the Hurricane Irma disaster zone.
(C) 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 September 4,
2017, and before January 1, 2018, which occurs during the
period--
(i) beginning on the date on which the trade or
business described in subparagraph (A) first became
inoperable at the principal place of employment of the
employee immediately before Hurricane Irma, and
(ii) 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.
(3) Certain rules to apply.--For purposes of this subsection,
rules similar to the rules of sections 51(i)(1) and 52, of the
Internal Revenue Code of 1986, shall apply.
(4) Employee not taken into account more than once.--An
employee shall not be treated as an eligible employee for purposes
of this subsection for any period with respect to any employer if
such employer is allowed a credit under subsection (a), or section
51 of the Internal Revenue Code of 1986, with respect to such
employee for such period.
(c) Employee Retention Credit for Employers Affected by Hurricane
Maria.--
(1) In general.--For purposes of section 38 of the Internal
Revenue Code of 1986, in the case of an eligible employer, the
Hurricane Maria employee retention credit shall be treated as a
credit listed in subsection (b) of such section. For purposes of
this subsection, the Hurricane Maria 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.
(2) Definitions.--For purposes of this subsection--
(A) Eligible employer.--The term ``eligible employer''
means any employer--
(i) which conducted an active trade or business on
September 16, 2017, in the Hurricane Maria disaster zone,
and
(ii) with respect to whom the trade or business
described in clause (i) is inoperable on any day after
September 16, 2017, and before January 1, 2018, as a result
of damage sustained by reason of Hurricane Maria.
(B) Eligible employee.--The term ``eligible employee''
means with respect to an eligible employer an employee whose
principal place of employment on September 16, 2017, with such
eligible employer was in the Hurricane Maria disaster zone.
(C) 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 September 16,
2017, and before January 1, 2018, which occurs during the
period--
(i) beginning on the date on which the trade or
business described in subparagraph (A) first became
inoperable at the principal place of employment of the
employee immediately before Hurricane Maria, and
(ii) 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.
(3) Certain rules to apply.--For purposes of this subsection,
rules similar to the rules of sections 51(i)(1) and 52, of the
Internal Revenue Code of 1986, shall apply.
(4) Employee not taken into account more than once.--An
employee shall not be treated as an eligible employee for purposes
of this subsection for any period with respect to any employer if
such employer is allowed a credit under subsection (a) or (b), or
section 51 of the Internal Revenue Code of 1986, with respect to
such employee for such period.

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(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 August
23, 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 Hurricane
Harvey disaster area, the Hurricane Irma disaster area,
or the Hurricane Maria 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--
(A) which arise in the Hurricane Harvey disaster area on or
after August 23, 2017, and which are attributable to Hurricane
Harvey,
(B) which arise in the Hurricane Irma disaster area on or
after September 4, 2017, and which are attributable to
Hurricane Irma, or
(C) which arise in the Hurricane Maria disaster area on or
after September 16, 2017, and which are attributable to
Hurricane Maria.
(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
the applicable date.
In the case of a resident of Puerto Rico determining the credit
allowed under section 24(d)(1)(B)(ii) of such Code, the preceding
sentence shall be applied by substituting ``social security taxes
(as defined in section 24(d)(2)(A) of the Internal Revenue Code of
1986)'' for ``earned income'' each place it appears.
(2) Qualified individual.--For purposes of this subsection--
(A) In general.--The term ``qualified individual'' means
any qualified Hurricane Harvey individual, any qualified
Hurricane Irma individual, and any qualified Hurricane Maria
individual.
(B) Qualified hurricane harvey individual.--The term
``qualified Hurricane Harvey individual'' means any individual
whose principal place of abode on August 23, 2017, was
located--
(i) in the Hurricane Harvey disaster zone, or
(ii) in the Hurricane Harvey disaster area (but outside
the Hurricane Harvey disaster zone) and such individual was
displaced from such principal place of abode by reason of
Hurricane Harvey.
(C) Qualified hurricane irma individual.--The term
``qualified Hurricane Irma individual'' means any individual
(other than a qualified Hurricane Harvey individual) whose
principal place of abode on September 4, 2017, was located--
(i) in the Hurricane Irma disaster zone, or
(ii) in the Hurricane Irma disaster area (but outside
the Hurricane Irma disaster zone) and such individual was
displaced from such principal place of abode by reason of
Hurricane Irma.
(D) Qualified hurricane maria individual.--The term
``qualified Hurricane Maria individual'' means any individual
(other than a qualified Hurricane Harvey individual or a
qualified Hurricane Irma individual) whose principal place of
abode on September 16, 2017, was located--
(i) in the Hurricane Maria disaster zone, or
(ii) in the Hurricane Maria disaster area (but outside
the Hurricane Maria disaster zone) and such individual was
displaced from such principal place of abode by reason of
Hurricane Maria.
(3) Applicable date.--For purposes of this subsection, the term
``applicable date'' means--
(A) in the case of a qualified Hurricane Harvey individual,
August 23, 2017,
(B) in the case of a qualified Hurricane Irma individual,
September 4, 2017, and
(C) in the case of a qualified Hurricane Maria individual,
September 16, 2017.
(4) 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.
(5) 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 the applicable date--
(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).
(d) Application of Disaster-Related Tax Relief to Possessions of
the United States.--
(1) Payments to united states virgin islands and puerto rico.--
(A) United states virgin islands.--The Secretary of the
Treasury shall pay to the United States Virgin Islands amounts
equal to the loss in revenues to the United States Virgin
Islands by reason of the provisions of this title. Such amounts
shall be determined by the Secretary of the Treasury based on
information provided by the government of the United States
Virgin Islands.
(B) Puerto rico.--The Secretary of the Treasury shall pay
to Puerto Rico amounts estimated by the Secretary of the
Treasury as being equal to the aggregate benefits that would
have been provided to residents of Puerto Rico by reason of the
provisions of this title if a mirror code tax system had been
in effect in Puerto Rico. The preceding sentence shall not
apply with respect to Puerto Rico unless Puerto Rico has a
plan, which has been approved by the Secretary of the Treasury,
under which Puerto Rico will promptly distribute such payments
to its residents.
(2) Definition and special rules.--
(A) 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.
(B) 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.
(C) 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 title, the
Internal Revenue Code of 1986 shall be applied with respect to
such person without regard to the provisions of this title
which provide such benefit.

755264e3a0c2af9631aa2888a0e6e8e1ebfb9ac0d3eda94c4eb0c62f4b1a5902

(a) Emergency Designation.--This title 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)).
(b) Designation in Senate.--In the Senate, this title 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.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.

9010a333895c47735a22c76c40ccb2f6a54619ea48bd18db7ebd60ca160fb777

Disaster Tax Relief and Airport and Airway Extension Act of 2017 — HR. 3823

Other Sections

TITLE III

TITLE I

TITLE II

TITLE V

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