,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #chab  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #ba1        
#bjag,mr4 ,doggett 7= himself1 ,mr4 ,al 
,gre5 ( ,texas1 ,mr4 ,g5e ,gre5 (       
,texas1 ,ms4 ,jackson ,lee1 ,mr4        
,gonzalez ( ,texas1 ,mr4 ,vela1 ,mr4    
,o',r\rke1 ,mr4 ,cuell>1 ,mr4 ,ca/ro (  
,texas1 ,ms4 ,eddie ,b]nice ,johnson (  
,texas1 ,mr4 ,veasey1 ,mrs4 ,dem+s1 ,ms4
 ,frankel ( ,florida1 ,mr4 ,ha/+s1 ,ms4 
,wilson ( ,florida1 ,mr4 ,johnson (     
,georgia1 ,mr4 ,lewis ( ,georgia1 ,mr4  
,clyburn1 ,mr4 ,bi%op ( ,georgia1 ,ms4  
,plaskett1 ,mr4 ,soto1 ,mr4 ,cri/1 ,mr4 
,lawson ( ,florida1 ,ms4 ,ca/or (       
,florida1 ,ms4 ,wass]man ,s*ultz1 ,mr4  
,deut*1 ,mrs4 ,murphy ( ,florida1 ,mr4  
,david ,scott ( ,georgia1 ,ms4 ,sewell (
 ,alabama1 ,ms4 ,de,lauro1 ,mr4 ,neal1  
,mr4 ,?ompson ( ,cali=nia1 ,mr4 ,l>son (
 ,connecticut1 ,mr4 ,blum5au]1 ,mr4     
,danny ,k4 ,davis ( ,ill9ois1 ,ms4      
,sn*ez1 ,ms4 ,judy ,*u ( ,cali=nia1 ,ms4
 ,lee1 & ,ms4 ,del,bene7 introduc$ !    

foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to modify ! det]m9ation ( e>n$    
income = purposes ( ! e>n$ income cr$it 
& ! *ild tax cr$it = individuals 9 !    
,hurricane ,h>vey & ,hurricane ,irma    
disa/] areas4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,hurricane ,h>vey &    
,hurricane ,irma ,work+ ,family ,tax    
,relief ,act4  #b4 ,det]m9ation ( e>n$  
income = purposes ( ! e>n$ income cr$it 
& ! *ild tax cr$it = individuals 9 !    
,hurricane ,h>vey & ,hurricane ,irma    
disa/] areas  7a7 ,e>n$ income cr$it    
,section #cb ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subsection3  7n7 ,special    
rule relat+ to ,hurricane ,h>vey &      
,hurricane ,irma ,= purposes ( ?is      
section & section #bd7;d7-- 7#a7 ,9     
g5]al ,9 ! case ( a qualifi$ individual1
 if ! e>n$ income ( ! taxpay] = !       
taxable ye> :i* includes ! applicable   
date is less ?an ! e>n$ income ( !      

taxpay] = ! prec$+ taxable ye>1 ! cr$it 
all[$ "u subsection 7a7 = ! taxable ye> 
:i* includes ! applicable date may1 at !
 election ( ! taxpay]1 be det]m9$ by    
sub/itut+--  7,a7 su* e>n$ income = !   
prec$+ taxable ye>1 =  7,b7 su* e>n$    
income = ! taxable ye> :i* includes !   
applicable date4  7#b7 ,qualifi$        
individual ,= purposes ( ?is subsection1
 ! t]m qualifi$ individual means any    
individual-- 7,a7 ^: pr9cipal place (   
abode on ! applicable date 0 locat$ 9 ! 
,hurricane ,h>vey disa/] area or !      
,hurricane ,irma disa/] area & su*      
individual 0 displac$ f su* pr9cipal    
place ( abode by reason ( ! ,hurricane  
,h>vey f$]ally decl>$ disa/] or !       
,hurricane ,irma f$]ally decl>$ disa/]1 
respectively1 or  7,b7 :o p]=m$         
sub/antially all employm5t s]vices 9 !  
disa/] area & 0 s employ$ on !          
applicable date4  7#c7 ,o!r def9itions  
,= purposes ( ?is subsection-- 7,a7     
,applicable date ,! t]m applicable date 
means--  7i7 ,augu/ #be1 #bjag1 )       

respect to ,hurricane ,h>vey1 &  7ii7   
,septemb] #e1 #bjag1 ) respect to       
,hurricane ,irma4  7,b7 ,hurricane      
,h>vey f$]ally decl>$ disa/]  7i7 ,9    
g5]al ,! t]m ,hurricane ,h>vey f$]ally  
decl>$ disa/] means ! disa/] occurr+ by 
reason ( ,hurricane ,h>vey & det]m9$ by 
! ,presid5t to w>rant individual or     
individual & public assi/ance f ! ,f$]al
 ,gov]nm5t "u ! ,rob]t ,t4 ,/af=d       
,disa/] ,relief & ,em]g5cy ,assi/ance   
,act4  7ii7 ,hurricane ,h>vey disa/]    
area ,! t]m ,hurricane ,h>vey disa/]    
area means ! area s det]m9$ to w>rant   
su* assi/ance4  7,c7 ,hurricane ,irma   
f$]ally decl>$ disa/]  7i7 ,9 g5]al ,!  
t]m ,hurricane ,irma f$]ally decl>$     
disa/] means ! disa/] occurr+ by reason 
( ,hurricane ,irma & det]m9$ by !       
,presid5t to w>rant individual or       
individual & public assi/ance f ! ,f$]al
 ,gov]nm5t "u ! ,rob]t ,t4 ,/af=d       
,disa/] ,relief & ,em]g5cy ,assi/ance   
,act4  7ii7 ,hurricane ,irma disa/] area
 ,! t]m ,hurricane ,irma disa/] area    

means ! area s det]m9$ to w>rant su*    
assi/ance4  7#d7 ,special rules  7,a7   
,application to jo9t returns ,= purposes
 ( p>agraph 7#a71 9 ! case ( a jo9t     
return = a taxable ye> :i* includes !   
applicable date--  7i7 su* p>agraph %all
 apply if ei!r sp\se is a qualifi$      
individual1 &  7ii7 ! e>n$ income ( !   
taxpay] = ! prec$+ taxable ye> %all be !
 sum ( ! e>n$ income ( ea* sp\se = su*  
prec$+ taxable ye>4  7,b7 ,uni=m        
application ( election ,any election    
made "u p>agraph 7#a7 %all apply )      
respect to bo? ?is section & section    
#bd7;d74  7,c7 ,errors treat$ z         
ma!matical error ,= purposes ( section  
#fbac1 an incorrect use on a return (   
e>n$ income pursuant to p>agraph 7#a7   
%all be treat$ z a ma!matical or cl]ical
 error4  7,d7 ,no effect on det]m9ation 
( gross income1 etc ,except z o!rwise   
provid$ 9 ?is subsection1 ?is title %all
 be appli$ )\t reg>d to any sub/itution 
"u p>agraph 7#a74  4  7b7 ,*ild tax     
cr$it ,subsection 7d7 ( section #bd (   

su* ,code is am5d$ by add+ at ! end !   
foll[+ new p>agraph3  7#f7 ,special rule
 relat+ to ,hurricane ,h>vey &          
,hurricane ,irma ,see section #cb7n7 =  
det]m9ation ( e>n$ income ) respect to !
 ,hurricane ,h>vey & ,hurricane ,irma   
f$]ally decl>$ disa/]s4  4  7c7         
,treatm5t ( possessions  7#a7 ,paym5ts  
to possessions  7,a7 ,mirror code       
possession ,! ,secret>y ( ! ,treasury   
%all pay to ea* possession ( ! ,unit$   
,/ates ) a mirror code tax sy/em am\nts 
equal to ! loss to t possession by      
reason ( ! am5dm5ts made by ?is section4
 ,su* am\nts %all be det]m9$ by !       
,secret>y ( ! ,treasury bas$ on         
in=mation provid$ by ! gov]nm5t ( !     
respective possession4  7,b7 ,o!r       
possessions ,! ,secret>y ( ! ,treasury  
%all pay to ea* possession ( ! ,unit$   
,/ates :i* does n h a mirror code tax   
sy/em am\nts e/imat$ by ! ,secret>y ( ! 
,treasury z be+ equal to ! aggregate    
b5efits t w\ld h be5 provid$ to resid5ts
 ( su* possession by reason ( ! am5dm5ts

 made by ?is section if a mirror code   
tax sy/em _h be5 9 effect 9 su*         
possession4 ,! prec$+ s5t5ce %all n     
apply ) respect to any possession ( !   
,unit$ ,/ates unless su* possession has 
a plan1 :i* has be5 approv$ by !        
,secret>y ( ! ,treasury1 "u :i* su*     
possession w promptly di/ribute su*     
paym5ts to ! resid5ts ( su* possession4 
7#b7 ,coord9ation ) cr$it all[$ aga9/   
,unit$ ,/ates income taxes ,9 ! case (  
any p]son-- 7,a7 to :om a cr$it is all[$
 aga9/ taxes impos$ by a possession ( ! 
,unit$ ,/ates by reason ( ! am5dm5ts    
made by ?is section = any taxable ye>1  
or  7,b7 :o is eligible = a paym5t "u a 
plan describ$ 9 p>agraph 7#a77;,b7 )    
respect to any taxable ye>1  any cr$it  
all[$ "u section #bd or #cb ( ! ,int]nal
 ,rev5ue ,code ( #aihf to su* p]son =   
su* taxable ye> %all be det]m9$ )\t     
reg>d to ! am5dm5ts made by ?is section4
  7#c7 ,def9itions & special rules  7,a7
 ,possession ( ! ,unit$ ,/ates ,=       
purposes ( ?is subsection1 ! t]m        

possession ( ! ,unit$ ,/ates includes ! 
,commonweal? ( ,pu]to ,rico & !         
,commonweal? ( ! ,nor!rn ,m>iana ,isl&s4
  7,b7 ,mirror code tax sy/em ,=        
purposes ( ?is subsection1 ! t]m mirror 
code tax sy/em means1 ) respect to any  
possession ( ! ,unit$ ,/ates1 ! income  
tax sy/em ( su* possession if ! income  
tax liability ( ! resid5ts ( su*        
possession "u su* sy/em is det]m9$ by   
ref]5ce to ! income tax laws ( ! ,unit$ 
,/ates z if su* possession 7 ! ,unit$   
,/ates4  7,c7 ,treatm5t ( paym5ts ,=    
purposes ( section #acbd7;b77#b7 ( title
 #ca1 ,unit$ ,/ates ,code1 ! paym5ts "u 
?is subsection %all be treat$ 9 ! same  
mann] z a refund due f a cr$it all[$ "u 
section #bd7;d7 or #cb ( ! ,int]nal     
,rev5ue ,code ( #aihf4  7d7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s end+ aft]    
,augu/ #be1 #bjag4