,,ii  #aafth ,,congress  #ast ,session  
,s4 #bedd  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #be1
 #bjai,mr4 ,burr 7for himself1 ,mr4     
,tillis1 ,mrs4 ,feinstein1 ,ms4 ,harris1
 ,mr4 ,isakson1 ,mr4 ,graham1 and ,mr4  
,rubio7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
provide tax relief for the victims of   
,hurricane ,florence1 ,hurricane        
,michael1 and certain ,california       
wildfires4  #a4 ,short title ,this ,act 
may be cited as the ,hurricanes         
,florence and ,michael and ,california  
,wildfire ,tax ,relief ,act4  #b4       
,definitions ,for purposes of this      
,act--  7#a7 ,hurricane ,florence       
disaster zone ,the term ,hurricane      
,florence disaster zone means that      
portion of the ,hurricane ,florence     
disaster area determined by the         
,president to warrant individual or     
individual and public assistance from   
the ,federal ,government under the      

,robert ,t4 ,stafford ,disaster ,relief 
and ,emergency ,assistance ,act by      
reason of ,hurricane ,florence4  7#b7   
,hurricane ,florence disaster area ,the 
term ,hurricane ,florence disaster area 
means an area with respect to which a   
major disaster has been declared by the 
,president before ,november #bf1 #bjah1 
under section #dja of such ,act by      
reason of ,hurricane ,florence4  7#c7   
,hurricane ,michael disaster zone ,the  
term ,hurricane ,michael disaster zone  
means that portion of the ,hurricane    
,michael disaster area determined by the
 ,president to warrant individual or    
individual and public assistance from   
the ,federal ,government under the      
,robert ,t4 ,stafford ,disaster ,relief 
and ,emergency ,assistance ,act by      
reason of ,hurricane ,michael4  7#d7    
,hurricane ,michael disaster area ,the  
term ,hurricane ,michael disaster area  
means an area with respect to which a   
major disaster has been declared by the 
,president before ,november #bf1 #bjah1 

under section #dja of such ,act by      
reason of ,hurricane ,michael4  7#e7    
,mendocino and ,carr wildfires  7,a7    
,mendocino and ,carr wildfire disaster  
zone ,the term ,mendocino and ,carr     
wildfire disaster zone means that       
portion of the ,mendocino and ,carr     
wildfire disaster area determined by the
 ,president to warrant individual or    
individual and public assistance from   
the ,federal ,government under the      
,robert ,t4 ,stafford ,disaster ,relief 
and ,emergency ,assistance ,act by      
reason of the wildfires in ,california  
commonly known as the ,mendocino and    
,carr wildfires of #bjah4  7,b7         
,mendocino and ,carr wildfire disaster  
area ,the term ,mendocino and ,carr     
wildfire disaster area means an area    
with respect to which between ,august   
#d1 #bjah1 and ,november #bf1 #bjah1 a  
major disaster has been declared by the 
,president under section #dja of such   
,act by reason of the wildfire in       
,california commonly known as the       

,mendocino and ,carr wildfires of #bjah4
  7#f7 ,camp1 ,woolsey1 and ,hill       
wildfires  7,a7 ,camp1 ,woolsey1 and    
,hill wildfire disaster zone ,the term  
,camp1 ,woolsey1 and ,hill wildfire     
disaster zone means that portion of the 
,camp1 ,woolsey1 and ,hill wildfire     
disaster area determined by the         
,president to warrant individual or     
individual and public assistance from   
the ,federal ,government under the      
,robert ,t4 ,stafford ,disaster ,relief 
and ,emergency ,assistance ,act by      
reason of the wildfires in ,california  
commonly known as the ,camp1 ,woolsey1  
and ,hill wildfires of #bjah4  7,b7     
,camp1 ,woolsey1 and ,hill wildfire     
disaster area ,the term ,camp1 ,woolsey1
 and ,hill wildfire disaster area means 
an area with respect to which between   
,november #ab1 #bjah1 and ,december #ae1
 #bjah1 a major disaster has been       
declared by the ,president under section
 #dja of such ,act by reason of the     
wildfires in ,california commonly known 

as the ,camp1 ,woolsey1 and ,hill       
wildfires of #bjah4  #c4 ,special       
disaster-related rules for use of       
retirement funds  7a7 ,tax-,favored     
withdrawals from retirement plans  7#a7 
,in general ,section #gb7t7 of the      
,internal ,revenue ,code of #aihf shall 
not apply to any qualified disaster     
distribution4  7#b7 ,aggregate dollar   
limitation  7,a7 ,in general ,for       
purposes of this subsection1 the        
aggregate amount of distributions       
received by an individual which may be  
treated as qualified disaster           
distributions for any taxable year shall
 not exceed the excess 7if any7 of--    
7i7 #ajj1jjj1 over  7ii7 the aggregate  
amounts treated as qualified disaster   
distributions received by such          
individual for all prior taxable years4 
7,b7 ,treatment of plan distributions   
,if a distribution to an individual     
would 7without regard to subparagraph   
7,a77 be a qualified disaster           
distribution1 a plan shall not be       

treated as violating any requirement of 
the ,internal ,revenue ,code of #aihf   
merely because the plan treats such     
distribution as a qualified disaster    
distribution1 unless the aggregate      
amount of such distributions from all   
plans maintained by the employer 7and   
any member of any controlled group which
 includes the employer7 to such         
individual exceeds #ajj1jjj4  7,c7      
,controlled group ,for purposes of      
subparagraph 7,b71 the term controlled  
group means any group treated as a      
single employer under subsection 7b71   
7c71 7m71 or 7o7 of section #dad of the 
,internal ,revenue ,code of #aihf4  7,d7
 ,special rule for individuals affected 
by more than one disaster ,the          
limitation of subparagraph 7,a7 shall be
 applied separately with respect to     
distributions described in each clause  
of paragraph 7#d77;,a74  7#c7 ,amount   
distributed may be repaid  7,a7 ,in     
general ,any individual who receives a  
qualified disaster distribution may1 at 

any time during the #c-year period      
beginning on the day after the date on  
which such distribution was received1   
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
 #djb7;c71 #djc7;a77#d71 #djc7;b77#h71  
#djh7;d77#c71 or #deg7;e77#af71 of the  
,internal ,revenue ,code of #aihf1 as   
the case may be4  7,b7 ,treatment of    
repayments of distributions from        
eligible retirement plans other than    
,i,r,as ,for purposes of the ,internal  
,revenue ,code of #aihf1 if a           
contribution is made pursuant to        
subparagraph 7,a7 with respect to a     
qualified disaster distribution from an 
eligible retirement plan other than an  
individual retirement plan1 then the    
taxpayer shall1 to the extent of the    
amount of the contribution1 be treated  

as having received the qualified        
disaster distribution in an eligible    
rollover distribution 7as defined in    
section #djb7;c77#d7 of such ,code7 and 
as having transferred the amount to the 
eligible retirement plan in a direct    
trustee to trustee transfer within #fj  
days of the distribution4  7,c7         
,treatment of repayments for            
distributions from ,i,r,as ,for purposes
 of the ,internal ,revenue ,code of     
#aihf1 if a contribution is made        
pursuant to subparagraph 7,a7 with      
respect to a qualified disaster         
distribution from an individual         
retirement plan 7as defined by section  
#ggja7;a77#cg7 of such ,code71 then1 to 
the extent of the amount of the         
contribution1 the qualified disaster    
distribution shall be treated as a      
distribution described in section       
#djh7;d77#c7 of such ,code and as having
 been transferred to the eligible       
retirement plan in a direct trustee to  
trustee transfer within #fj days of the 

distribution4  7#d7 ,definitions ,for   
purposes of this subsection-- 7,a7      
,qualified disaster distribution ,except
 as provided in paragraph 7#b71 the term
 qualified disaster distribution means--
  7i7 any distribution from an eligible 
retirement plan made on or after        
,september #g1 #bjah1 and before        
,january #a1 #bjbj1 to an individual    
whose principal place of abode on       
,september #g1 #bjah1 is located in the 
,hurricane ,florence disaster area and  
who has sustained an economic loss by   
reason of ,hurricane ,florence1  7ii7   
any distribution from an eligible       
retirement plan made on or after        
,october #g1 #bjah1 and before ,january 
#a1 #bjbj1 to an individual whose       
principal place of abode on ,october #g1
 #bjah1 is located in the ,hurricane    
,michael disaster area and who has      
sustained an economic loss by reason of 
,hurricane ,michael1  7iii7 any         
distribution from an eligible retirement
 plan made on or after ,july #bc1 #bjah1

 and before ,january #a1 #bjbj1 to an   
individual whose principal place of     
abode during any portion of the period  
from ,july #bc1 #bjah1 to ,september    
#ai1 #bjah1 is located in the ,mendocino
 and ,carr wildfire disaster area and   
who has sustained an economic loss by   
reason of the wildfires to which the    
declaration of such area relates1 and   
7iv7 any distribution from an eligible  
retirement plan made on or after        
,november #h1 #bjah1 and before ,january
 #a1 #bjbj1 to an individual whose      
principal place of abode during any     
portion of the period from ,november #h1
 #bjah1 to ,december #ae1 #bjah1 is     
located in the ,camp1 ,woolsey1 and     
,hill wildfire disaster area and who has
 sustained an economic loss by reason of
 the wildfires to which the declaration 
of such area relates4  7,b7 ,eligible   
retirement plan ,the term eligible      
retirement plan shall have the meaning  
given such term by section              
#djb7;c77#h77;,b7 of the ,internal      

,revenue ,code of #aihf4  7#e7 ,income  
inclusion spread over #c-year period    
7,a7 ,in general ,in the case of any    
qualified disaster distribution1 unless 
the taxpayer elects not to have this    
paragraph apply for any taxable year1   
any amount required to be included in   
gross income for such taxable year shall
 be so included ratably over the        
#c-taxable-year period beginning with   
such taxable year4  7,b7 ,special rule  
,for purposes of subparagraph 7,a71     
rules similar to the rules of           
subparagraph 7,e7 of section            
#djh;,a7d77#c7 of the ,internal ,revenue
 ,code of #aihf shall apply4  7#f7      
,special rules  7,a7 ,exemption of      
distributions from trustee to trustee   
transfer and withholding rules ,for     
purposes of sections #dja7;a77#ca71     
#djb7;f71 and #cdje of the ,internal    
,revenue ,code of #aihf1 qualified      
disaster distributions shall not be     
treated as eligible rollover            
distributions4  7,b7 ,qualified disaster

 distributions treated as meeting plan  
distribution requirements ,for purposes 
the ,internal ,revenue ,code of #aihf1 a
 qualified disaster distribution shall  
be treated as meeting the requirements  
of sections #dja7k77#b77;,b77i71        
#djc7;b77#g77;,a77ii71 #djc7;b77#aa71   
and #deg7;d77#a77;,a7 of such ,code4    
7b7 ,recontributions of withdrawals for 
home purchases  7#a7 ,recontributions   
7,a7 ,in general ,any individual who    
received a qualified distribution may1  
during the applicable period1 make one  
or more contributions in an aggregate   
amount not to exceed the amount of such 
qualified distribution to an eligible   
retirement plan 7as defined in section  
#djb7;c77#h77;,b7 of the ,internal      
,revenue ,code of #aihf7 of which such  
individual is a beneficiary and to which
 a rollover contribution of such        
distribution could be made under section
 #djb7;c71 #djc7;a77#d71 #djc7;b77#h71  
or #djh7;d77#c71 of such ,code1 as the  
case may be4  7,b7 ,treatment of        

repayments ,rules similar to the rules  
of subparagraphs 7,b7 and 7,c7 of       
subsection 7a77#c7 shall apply for      
purposes of this subsection4  7#b7      
,qualified distribution ,for purposes of
 this subsection-- 7,a7 ,in general ,the
 term qualified distribution means any  
qualified ,florence distribution1 any   
qualified ,michael distribution1 any    
qualified ,mendocino and ,carr          
distribution1 and any qualified ,camp1  
,woolsey1 and ,hill distribution4  7,b7 
,qualified ,florence distribution ,the  
term qualified ,florence distribution   
means any distribution-- 7i7 described  
in section #dja7k77#b77;,b77i77,,iv71   
#djc7;b77#g77;,a77ii7 7but only to the  
extent such distribution relates to     
financial hardship71 #djc7;b77#aa77;,b71
 or #gb7t77#b77;,f71 of the ,internal   
,revenue ,code of #aihf1  7ii7 received 
after ,february #bh1 #bjah1 and before  
,november #h1 #bjah1 and  7iii7 which   
was to be used to purchase or construct 
a principal residence in the ,hurricane 

,florence disaster area1 but which was  
not so purchased or constructed on      
account of ,hurricane ,florence4  7,c7  
,qualified ,michael distribution ,the   
term qualified ,michael distribution    
means any distribution-- 7i7 described  
in section #dja7k77#b77;,b77i77,,iv71   
#djc7;b77#g77;,a77ii7 7but only to the  
extent such distribution relates to     
financial hardship71 #djc7;b77#aa77;,b71
 or #gb7t77#b77;,f71 of the ,internal   
,revenue ,code of #aihf1  7ii7 received 
after ,february #bh1 #bjah1 and before  
,november #bc1 #bjah1 and  7iii7 which  
was to be used to purchase or construct 
a principal residence in the ,hurricane 
,michael disaster area1 but which was   
not so purchased or constructed on      
account of ,hurricane ,michael4  7,d7   
,qualified ,mendocino and ,carr         
distribution ,the term qualified        
,mendocino and ,carr distribution means 
any distribution-- 7i7 described in     
section #dja7k77#b77;,b77i77,,iv71      
#djc7;b77#g77;,a77ii7 7but only to the  

extent such distribution relates to     
financial hardship71 #djc7;b77#aa77;,b71
 or #gb7t77#b77;,f71 of the ,internal   
,revenue ,code of #aihf1  7ii7 received 
after ,february #bh1 #bjah1 and before  
,october #ai1 #bjah1 and  7iii7 which   
was to be used to purchase or construct 
a principal residence in the ,mendocino 
and ,carr wildfire disaster area1 but   
which was not so purchased or           
constructed on account of the wildfires 
to which the declaration of such area   
relates4  7,e7 ,qualified ,camp1        
,woolsey1 and ,hill distribution ,the   
term qualified ,camp1 ,woolsey1 and     
,hill distribution means any            
distribution-- 7i7 described in section 
#dja7k77#b77;,b77i77,,iv71              
#djc7;b77#g77;,a77ii7 7but only to the  
extent such distribution relates to     
financial hardship71 #djc7;b77#aa77;,b71
 or #gb7t77#b77;,f71 of the ,internal   
,revenue ,code of #aihf1  7ii7 received 
after ,february #bh1 #bjah1 and before  
,december #cj1 #bjah1 and  7iii7 which  

was to be used to purchase or construct 
a principal residence in the ,camp1     
,woolsey1 and ,hill wildfire disaster   
area1 but which was not so purchased or 
constructed on account of the wildfires 
to which the declaration of such area   
relates4  7#c7 ,applicable period ,for  
purposes of this subsection1 the term   
applicable period means-- 7,a7 with     
respect to any qualified ,florence      
distribution1 the period beginning on   
,september #g1 #bjah1 and ending on     
,february #bh1 #bjai1  7,b7 with respect
 to any qualified ,michael distribution1
 the period beginning on ,october #g1   
#bjah1 and ending on ,february #bh1     
#bjai1  7,c7 with respect to any        
qualified ,mendocino and ,carr          
distribution1 the period beginning on   
,july #bc1 #bjah1 and ending on         
,february #bh1 #bjai1 and  7,d7 with    
respect to any qualified ,camp1         
,woolsey1 and ,hill distribution1 the   
period beginning on ,november #h1 #bjah1
 and ending on ,february #bh1 #bjai4    

7c7 ,loans from qualified plans  7#a7   
,increase in limit on loans not treated 
as distributions ,in the case of any    
loan from a qualified employer plan 7as 
defined under section #gb7p77#d7 of the 
,internal ,revenue ,code of #aihf7 to a 
qualified individual made during the    
period beginning on the date of the     
enactment of this ,act and ending on    
,december #ca1 #bjai--  7,a7 clause 7i7 
of section #gb7p77#b77;,a7 of such ,code
 shall be applied by substituting       
#ajj1jjj for #ej1jjj1 and  7,b7 clause  
7ii7 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 plan4  7#b7 ,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 7as defined in  
section #gb7p77#d7 of the ,internal     

,revenue ,code of #aihf7--  7,a7 if the 
due date pursuant to subparagraph 7,b7  
or 7,c7 of section #gb7p77#b7 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 #ca1 #bjai1
 such due date shall be delayed for #a  
year1  7,b7 any subsequent repayments   
with respect to any such loan shall be  
appropriately adjusted to reflect the   
delay in the due date under paragraph   
7#a7 and any interest accruing during   
such delay1 and  7,c7 in determining the
 #e-year period and the term of a loan  
under subparagraph 7,b7 or 7,c7 of      
section #gb7p77#b7 of such ,code1 the   
period described in subparagraph 7,a7   
shall be disregarded4  7#c7 ,qualified  
individual ,for purposes of this        
subsection-- 7,a7 ,in general ,the term 
qualified individual means any qualified
 ,hurricane ,florence individual1 any   
qualified ,hurricane ,michael           
individual1 any qualified ,mendocino and

 ,carr individual1 and any qualified    
,camp1 ,woolsey1 and ,hill individual4  
7,b7 ,qualified ,hurricane ,florence    
individual ,the term qualified          
,hurricane ,florence individual means   
any individual whose principal place of 
abode on ,september #g1 #bjah1 is       
located in the ,hurricane ,florence     
disaster area and who has sustained an  
economic loss by reason of ,hurricane   
,florence4  7,c7 ,qualified ,hurricane  
,michael individual ,the term qualified 
,hurricane ,michael individual means any
 individual whose principal place of    
abode on ,october #g1 #bjah1 is located 
in the ,hurricane ,michael disaster area
 and who has sustained an economic loss 
by reason of ,hurricane ,michael4  7,d7 
,qualified ,mendocino and ,carr         
individual ,the term qualified          
,mendocino and ,carr individual means   
any individual whose principal place of 
abode during any portion of the period  
from ,july #bc1 #bjah1 to ,september    
#ai1 #bjah1 is located in the ,mendocino

 and ,carr wildfire disaster area and   
who has sustained an economic loss by   
reason of wildfires to which the        
declaration of such area relates4  7,e7 
,qualified ,camp1 ,woolsey1 and ,hill   
individual ,the term qualified ,camp1   
,woolsey1 and ,hill individual means any
 individual whose principal place of    
abode during any portion of the period  
from ,november #h1 #bjah1 to ,december  
#ae1 #bjah1 is located in the ,camp1    
,woolsey1 and ,hill wildfire disaster   
area and who has sustained an economic  
loss by reason of wildfires to which the
 declaration of such area relates4  7#d7
 ,qualified beginning date ,for purposes
 of this subsection-- 7,a7 ,hurricane   
,florence ,in the case of any qualified 
,florence individual1 the qualified     
beginning date is ,september #g1 #bjah4 
7,b7 ,hurricane ,michael ,in the case of
 any qualified ,michael individual1 the 
qualified beginning date is ,october #g1
 #bjah4  7,c7 ,mendocino and ,carr      
wildfire ,in the case of any qualified  

,mendocino and ,carr individual1 the    
qualified beginning date is ,july #bc1  
#bjah4  7,d7 ,camp1 ,woolsey1 and ,hill 
wildfire ,in the case of any qualified  
,camp1 ,woolsey1 and ,hill individual1  
the qualified beginning date is         
,november #h1 #bjah4  7d7 ,provisions   
relating to plan amendments  7#a7 ,in   
general ,if this subsection applies to  
any amendment to any plan or annuity    
contract1 such plan or contract shall be
 treated as being operated in accordance
 with the terms of the plan during the  
period described in paragraph           
7#b77;,b77i74  7#b7 ,amendments to which
 subsection applies  7,a7 ,in general   
,this subsection shall apply to any     
amendment to any plan or annuity        
contract which is made-- 7i7 pursuant to
 any provision of this section1 or      
pursuant to any regulation issued by the
 ,secretary or the ,secretary of ,labor 
under any provision of this section1 and
  7ii7 on or before the last day of the 
first plan year beginning on or after   

,january #a1 #bjbj1 or such later date  
as the ,secretary may prescribe4  ,in   
the case of a governmental plan 7as     
defined in section #dad7;d7 of the      
,internal ,revenue ,code of #aihf71     
clause 7ii7 shall be applied by         
substituting the date which is #b years 
after the date otherwise applied under  
clause 7ii74  7,b7 ,conditions ,this    
subsection shall not apply to any       
amendment unless-- 7i7 during the       
period--  7,i7 beginning on the date    
that this section or the regulation     
described in subparagraph 7,a77i7 takes 
effect 7or in the case of a plan or     
contract amendment not required by this 
section or such regulation1 the         
effective date specified by the plan71  
and  7,,ii7 ending on the date described
 in subparagraph 7,a77ii7 7or1 if       
earlier1 the date the plan or contract  
amendment is adopted71  the plan or     
contract is operated as if such plan or 
contract amendment were in effect1 and  
7ii7 such plan or contract amendment    

applies retroactively for such period4  
#d4 ,employment relief  7a7 ,employee   
retention credit for employers affected 
by ,hurricane ,florence  7#a7 ,in       
general ,for purposes of section #ch of 
the ,internal ,revenue ,code of #aihf1  
in the case of an eligible employer1 the
 ,hurricane ,florence employee retention
 credit shall be treated as a credit    
listed in subsection 7b7 of such        
section4 ,for purposes of this          
subsection1 the ,hurricane ,florence    
employee retention credit for any       
taxable year is an amount equal to #dj  
percent of the qualified wages with     
respect to each eligible employee of    
such employer for such taxable year4    
,for purposes of the preceding sentence1
 the amount of qualified wages which may
 be taken into account with respect to  
any individual shall not exceed #f1jjj4 
7#b7 ,definitions ,for purposes of this 
subsection-- 7,a7 ,eligible employer    
,the term eligible employer means any   
employer--  7i7 which conducted an      

active trade or business on ,september  
#g1 #bjah1 in the ,hurricane ,florence  
disaster zone1 and  7ii7 with respect to
 whom the trade or business described in
 clause 7i7 is inoperable on any day    
after ,september #g1 #bjah1 and before  
,january #a1 #bjai1 as a result of      
damage sustained by reason of ,hurricane
 ,florence4  7,b7 ,eligible employee    
,the term eligible employee means with  
respect to an eligible employer an      
employee whose principal place of       
employment on ,september #g1 #bjah1 with
 such eligible employer was in the      
,hurricane ,florence disaster zone4     
7,c7 ,qualified wages ,the term         
qualified wages means wages 7as defined 
in section #ea7;c77#a7 of the ,internal 
,revenue ,code of #aihf1 but without    
regard to section #ccjf7;b77#b77;,b7 of 
such ,code7 paid or incurred by an      
eligible employer with respect to an    
eligible employee on any day after      
,september #g1 #bjah1 and before        
,january #a1 #bjai1 which occurs during 

the period--  7i7 beginning on the date 
on which the trade or business described
 in subparagraph 7,a7 first became      
inoperable at the principal place of    
employment of the employee immediately  
before ,hurricane ,florence1 and  7ii7  
ending on the date on which such trade  
or business has resumed significant     
operations at such principal place of   
employment4  ,such term shall include   
wages paid without regard to whether the
 employee performs no services1 performs
 services at a different place of       
employment than such principal place of 
employment1 or performs services at such
 principal place of employment before   
significant operations have resumed4    
7#c7 ,certain rules to apply ,for       
purposes of this subsection1 rules      
similar to the rules of sections        
#ea7;i77#a71 #eb1 and #bhj;,c7a71 of the
 ,internal ,revenue ,code of #aihf1     
shall apply4  7#d7 ,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 #ea of the         
,internal ,revenue ,code of #aihf with  
respect to such employee for such       
period4  7b7 ,employee retention credit 
for employers affected by ,hurricane    
,michael  7#a7 ,in general ,for purposes
 of section #ch of the ,internal        
,revenue ,code of #aihf1 in the case of 
an eligible employer1 the ,hurricane    
,michael employee retention credit shall
 be treated as a credit listed in       
subsection 7b7 of such section4 ,for    
purposes of this subsection1 the        
,hurricane ,michael employee retention  
credit for any taxable year is an amount
 equal to #dj percent of the qualified  
wages with respect to each eligible     
employee of such employer for such      
taxable year4 ,for purposes of the      
preceding sentence1 the amount of       
qualified wages which may be taken into 
account with respect to any individual  

shall not exceed #f1jjj4  7#b7          
,definitions ,for purposes of this      
subsection-- 7,a7 ,eligible employer    
,the term eligible employer means any   
employer--  7i7 which conducted an      
active trade or business on ,october #g1
 #bjah1 in the ,hurricane ,michael      
disaster zone1 and  7ii7 with respect to
 whom the trade or business described in
 clause 7i7 is inoperable on any day    
after ,october #g1 #bjah1 and before    
,january #a1 #bjai1 as a result of      
damage sustained by reason of ,hurricane
 ,michael4  7,b7 ,eligible employee ,the
 term eligible employee means with      
respect to an eligible employer an      
employee whose principal place of       
employment on ,october #g1 #bjah1 with  
such eligible employer was in the       
,hurricane ,michael disaster zone4  7,c7
 ,qualified wages ,the term qualified   
wages means wages 7as defined in section
 #ea7;c77#a7 of the ,internal ,revenue  
,code of #aihf1 but without regard to   
section #ccjf7;b77#b77;,b7 of such      

,code7 paid or incurred by an eligible  
employer with respect to an eligible    
employee on any day after ,october #g1  
#bjah1 and before ,january #a1 #bjai1   
which occurs during the period--  7i7   
beginning on the date on which the trade
 or business described in subparagraph  
7,a7 first became inoperable at the     
principal place of employment of the    
employee immediately before ,hurricane  
,michael1 and  7ii7 ending on the date  
on which such trade or business has     
resumed significant operations at such  
principal place of employment4  ,such   
term shall include wages paid without   
regard to whether the employee performs 
no services1 performs services at a     
different place of employment than such 
principal place of employment1 or       
performs services at such principal     
place of employment before significant  
operations have resumed4  7#c7 ,certain 
rules to apply ,for purposes of this    
subsection1 rules similar to the rules  
of sections #ea7;i77#a71 #eb1 and       

#bhj;,c7a71 of the ,internal ,revenue   
,code of #aihf1 shall apply4  7#d7      
,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 #ea of the ,internal ,revenue   
,code of #aihf with respect to such     
employee for such period4  7c7 ,employee
 retention credit for employers affected
 by ,mendocino and ,carr wildfires  7#a7
 ,in general ,for purposes of section   
#ch of the ,internal ,revenue ,code of  
#aihf1 in the case of an eligible       
employer1 the ,mendocino and ,carr      
wildfire employee retention credit shall
 be treated as a credit listed in       
subsection 7b7 of such section4 ,for    
purposes of this subsection1 the        
,mendocino and ,carr wildfire employee  
retention credit for any taxable year is
 an amount equal to #dj percent of the  
qualified wages with respect to each    

eligible employee of such employer for  
such taxable year4 ,for purposes of the 
preceding sentence1 the amount of       
qualified wages which may be taken into 
account with respect to any individual  
shall not exceed #f1jjj4  7#b7          
,definitions ,for purposes of this      
subsection-- 7,a7 ,eligible employer    
,the term eligible employer means any   
employer--  7i7 which conducted an      
active trade or business for any portion
 of the period from ,july #bc1 #bjah1 to
 ,september #ai1 #bjah1 in the          
,mendocino and ,carr wildfire disaster  
zone1 and  7ii7 with respect to whom the
 trade or business described in clause  
7i7 is inoperable on any day after ,july
 #bc1 #bjah1 and before ,january #a1    
#bjai1 as a result of damage sustained  
by reason of the wildfires to which the 
declaration of the ,mendocino and ,carr 
wildfire disaster area relates4  7,b7   
,eligible employee ,the term eligible   
employee means with respect to an       
eligible employer an employee whose     

principal place of employment for any   
portion of the period from ,july #bc1   
#bjah1 to ,september #ai1 #bjah1 with   
such eligible employer was in the       
,mendocino and ,carr wildfire disaster  
zone4  7,c7 ,qualified wages ,the term  
qualified wages means wages 7as defined 
in section #ea7;c77#a7 of the ,internal 
,revenue ,code of #aihf1 but without    
regard to section #ccjf7;b77#b77;,b7 of 
such ,code7 paid or incurred by an      
eligible employer with respect to an    
eligible employee on any day after ,july
 #bc1 #bjah1 and before ,january #a1    
#bjai1 which occurs during the period-- 
7i7 beginning on the date on which the  
trade or business described in          
subparagraph 7,a7 first became          
inoperable at the principal place of    
employment of the employee immediately  
before the wildfires to which the       
declaration of the ,mendocino and ,carr 
wildfire disaster area relates1 and     
7ii7 ending on the date on which such   
trade or business has resumed           

significant operations at such principal
 place of employment4  ,such term shall 
include wages paid without regard to    
whether the employee performs no        
services1 performs services at a        
different place of employment than such 
principal place of employment1 or       
performs services at such principal     
place of employment before significant  
operations have resumed4  7#c7 ,certain 
rules to apply ,for purposes of this    
subsection1 rules similar to the rules  
of sections #ea7;i77#a71 #eb1 and       
#bhj;,c7a71 of the ,internal ,revenue   
,code of #aihf1 shall apply4  7#d7      
,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 #ea of the ,internal ,revenue   
,code of #aihf with respect to such     
employee for such period4  7d7 ,employee
 retention credit for employers affected

 by ,camp1 ,woolsey1 and ,hill wildfires
  7#a7 ,in general ,for purposes of     
section #ch of the ,internal ,revenue   
,code of #aihf1 in the case of an       
eligible employer1 the ,camp1 ,woolsey1 
and ,hill wildfire employee retention   
credit shall be treated as a credit     
listed in subsection 7b7 of such        
section4 ,for purposes of this          
subsection1 the ,camp1 ,woolsey1 and    
,hill wildfire employee retention credit
 for any taxable year is an amount equal
 to #dj percent of the qualified wages  
with respect to each eligible employee  
of such employer for such taxable year4 
,for purposes of the preceding sentence1
 the amount of qualified wages which may
 be taken into account with respect to  
any individual shall not exceed #f1jjj4 
7#b7 ,definitions ,for purposes of this 
subsection-- 7,a7 ,eligible employer    
,the term eligible employer means any   
employer--  7i7 which conducted an      
active trade or business for any portion
 of the period from ,november #h1 #bjah1

 to ,december #ae1 #bjah1 in the ,camp1 
,woolsey1 and ,hill wildfire disaster   
zone1 and  7ii7 with respect to whom the
 trade or business described in clause  
7i7 is inoperable on any day after      
,november #h1 #bjah1 and before ,january
 #a1 #bjai1 as a result of damage       
sustained by reason of the wildfires to 
which the declaration of the ,camp1     
,woolsey1 and ,hill wildfire disaster   
area relates4  7,b7 ,eligible employee  
,the term eligible employee means with  
respect to an eligible employer an      
employee whose principal place of       
employment for any portion of the period
 from ,november #h1 #bjah1 to ,december 
#ae1 #bjah1 with such eligible employer 
was in the ,camp1 ,woolsey1 and ,hill   
wildfire disaster zone4  7,c7 ,qualified
 wages ,the term qualified wages means  
wages 7as defined in section #ea7;c77#a7
 of the ,internal ,revenue ,code of     
#aihf1 but without regard to section    
#ccjf7;b77#b77;,b7 of such ,code7 paid  
or incurred by an eligible employer with

 respect to an eligible employee on any 
day after ,november #h1 #bjah1 and      
before ,january #a1 #bjai1 which occurs 
during the period--  7i7 beginning on   
the date on which the trade or business 
described in subparagraph 7,a7 first    
became inoperable at the principal place
 of employment of the employee          
immediately before the wildfires to     
which the declaration of the ,camp1     
,woolsey1 and ,hill wildfire disaster   
area relates1 and  7ii7 ending on the   
date on which such trade or business has
 resumed significant operations at such 
principal place of employment4  ,such   
term shall include wages paid without   
regard to whether the employee performs 
no services1 performs services at a     
different place of employment than such 
principal place of employment1 or       
performs services at such principal     
place of employment before significant  
operations have resumed4  7#c7 ,certain 
rules to apply ,for purposes of this    
subsection1 rules similar to the rules  

of sections #ea7;i77#a71 #eb1 and       
#bhj;,c7a71 of the ,internal ,revenue   
,code of #aihf1 shall apply4  7#d7      
,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 #ea of the ,internal ,revenue   
,code of #aihf with respect to such     
employee for such period4  #e4          
,additional disaster-related tax relief 
provisions  7a7 ,temporary suspension of
 limitations on charitable contributions
  7#a7 ,in general ,except as otherwise 
provided in paragraph 7#b71 subsection  
7b7 of section #agj of the ,internal    
,revenue ,code of #aihf shall not apply 
to qualified contributions and such     
contributions shall not be taken into   
account for purposes of applying        
subsections 7b7 and 7d7 of such section 
to other contributions4  7#b7 ,treatment
 of excess contributions ,for purposes  

of section #agj of the ,internal        
,revenue ,code of #aihf-- 7,a7          
,individuals ,in the case of an         
individual--  7i7 ,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 7as defined in subparagraph 7,h7 of
 section #agj7;b77#a7 of such ,code7    
over the amount of all other charitable 
contributions allowed under section     
#agj7;b77#a7 of such ,code4  7ii7       
,carryover ,if the aggregate amount of  
qualified contributions made in the     
contribution year 7within the meaning of
 section #agj7;d77#a7 of such ,code7    
exceeds the limitation of clause 7i71   
such excess shall be added to the excess
 described in the portion of            
subparagraph 7,a7 of such section which 
precedes clause 7i7 thereof for purposes
 of applying such section4  7,b7        
,corporations ,in the case of a         
corporation-- 7i7 ,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 
7as determined under paragraph 7#b7 of  
section #agj7;b7 of such ,code7 over the
 amount of all other charitable         
contributions allowed under such        
paragraph4  7ii7 ,carryover ,rules      
similar to the rules of subparagraph    
7,a77ii7 shall apply for purposes of    
this subparagraph4  7#c7 ,qualified     
contributions  7,a7 ,in general ,for    
purposes of this subsection1 the term   
qualified contribution means any        
charitable contribution 7as defined in  
section #agj7;c7 of the ,internal       
,revenue ,code of #aihf7 if--  7i7 such 
contribution-- 7,i7 is paid during the  
period beginning on ,july #bc1 #bjah1   
and ending on ,december #ca1 #bjah1 in  
cash to an organization described in    
section #agj7;b77#a77;,a7 of such ,code1
 and  7,,ii7 is made for relief efforts 
in the ,hurricane ,florence disaster    

area1 the ,hurricane ,michael disaster  
area1 the ,mendocino and ,carr wildfire 
disaster area1 or the ,camp1 ,woolsey1  
and ,hill wildfire disaster area1  7ii7 
the taxpayer obtains from such          
organization contemporaneous written    
acknowledgment 7within the meaning of   
section #agj7;f77#h7 of such ,code7 that
 such contribution was used 7or is to be
 used7 for relief efforts described in  
clause 7i77,,ii71 and  7iii7 the        
taxpayer has elected the application of 
this subsection with respect to such    
contribution4  7,b7 ,exception ,such    
term shall not include a contribution by
 a donor if the contribution is--  7i7  
to an organization described in section 
#eji7;a77#c7 of the ,internal ,revenue  
,code of #aihf1 or  7ii7 for the        
establishment of a new1 or maintenance  
of an existing1 donor advised fund 7as  
defined in section #diff7;d77#b7 of such
 ,code74  7,c7 ,application of election 
to partnerships and ,s corporations ,in 
the case of a partnership or ,s         

corporation1 the election under         
subparagraph 7,a77iii7 shall be made    
separately by each partner or           
shareholder4  7b7 ,special rules for    
qualified disaster-,related personal    
casualty losses  7#a7 ,in general ,if an
 individual has a net disaster loss for 
any taxable year-- 7,a7 the amount      
determined under section                
#afe7;h77#b77;,a77ii7 of the ,internal  
,revenue ,code of #aihf shall be equal  
to the sum of--  7i7 such net disaster  
loss1 and  7ii7 so much of the excess   
referred to in the matter preceding     
clause 7i7 of section #afe7;h77#b77;,a7 
of such ,code 7reduced by the amount in 
clause 7i7 of this subparagraph7 as     
exceeds #aj percent of the adjusted     
gross income of the individual1  7,b7   
section #afe7;h77#a7 of such ,code shall
 be applied by substituting #ejj for    
#ejj 7#ajj for taxable years beginning  
after ,december #ca1 #bjji71  7,c7 the  
standard deduction determined under     
section #fc7;c7 of such ,code shall be  

increased by the net disaster loss1 and 
7,d7 section #ef7;b77#a77;,e7 of such   
,code shall not apply to so much of the 
standard deduction as is attributable to
 the increase under subparagraph 7,c7 of
 this paragraph4  7#b7 ,net disaster    
loss ,for purposes of this subsection1  
the term net disaster loss means the    
excess of qualified disaster-related    
personal casualty losses over personal  
casualty gains 7as defined in section   
#afe7;h77#c77;,a7 of the ,internal      
,revenue ,code of #aihf74  7#c7         
,qualified disaster-related personal    
casualty losses ,for purposes of this   
subsection1 the term qualified          
disaster-related personal casualty      
losses means-- 7,a7 losses described in 
section #afe7;c77#c7 of the ,internal   
,revenue ,code of #aihf which arise in  
the ,hurricane ,florence disaster area  
on or after ,september #g1 #bjah1 and   
which are attributable to ,hurricane    
,florence1  7,b7 losses described in    
section #afe7;c77#c7 of the ,internal   

,revenue ,code of #aihf which arise in  
the ,hurricane ,michael disaster area on
 or after ,october #g1 #bjah1 and which 
are attributable to ,hurricane ,michael1
  7,c7 losses described in section      
#afe7;c77#c7 of the ,internal ,revenue  
,code of #aihf which arise in the       
,mendocino and ,carr wildfire disaster  
area on or after ,july #bc1 #bjah1 and  
which are attributable to the wildfires 
to which the declaration of such area   
relates1 and  7,d7 losses described in  
section #afe7;c77#c7 of the ,internal   
,revenue ,code of #aihf which arise in  
the ,camp1 ,woolsey1 and ,hill wildfire 
disaster area on or after ,november #h1 
#bjah1 and which are attributable to the
 wildfires to which the declaration of  
such area relates4  7c7 ,special rule   
for determining earned income  7#a7 ,in 
general ,in the case of a qualified     
individual1 if the earned income of the 
taxpayer for the applicable taxable year
 is less than the earned income of the  
taxpayer for the preceding taxable year1

 the credits allowed under sections     
#bd7;d7 and #cb of the ,internal        
,revenue ,code of #aihf may1 at the     
election of the taxpayer1 be determined 
by substituting--  7,a7 such earned     
income for the preceding taxable year1  
for  7,b7 such earned income for the    
applicable taxable year4  7#b7          
,qualified individual ,for purposes of  
this subsection-- 7,a7 ,in general ,the 
term qualified individual means any     
qualified ,hurricane ,florence          
individual1 any qualified ,hurricane    
,michael individual1 any qualified      
,mendocino and ,carr individual1 and any
 qualified ,camp1 ,woolsey1 and ,hill   
individual4  7,b7 ,qualified ,hurricane 
,florence individual ,the term qualified
 ,hurricane ,florence individual means  
any individual whose principal place of 
abode on ,september #g1 #bjah1 was      
located-- 7i7 in the ,hurricane         
,florence disaster zone1 or  7ii7 in the
 ,hurricane ,florence disaster area 7but
 outside the ,hurricane ,florence       

disaster zone7 and such individual was  
displaced from such principal place of  
abode by reason of ,hurricane ,florence4
  7,c7 ,qualified ,hurricane ,michael   
individual ,the term qualified          
,hurricane ,michael individual means any
 individual whose principal place of    
abode on ,october #g1 #bjah1 was        
located-- 7i7 in the ,hurricane ,michael
 disaster zone1 or  7ii7 in the         
,hurricane ,michael disaster area 7but  
outside the ,hurricane ,michael disaster
 zone7 and such individual was displaced
 from such principal place of abode by  
reason of ,hurricane ,michael4  7,d7    
,qualified ,mendocino and ,carr         
individual ,the term qualified          
,mendocino and ,carr individual means   
any individual whose principal place of 
abode during any portion of the period  
from ,july #bc1 #bjah1 to ,september    
#ai1 #bjah1 was located--  7i7 in the   
,mendocino and ,carr wildfire disaster  
zone1 or  7ii7 in the ,mendocino and    
,carr wildfire disaster area 7but       

outside the ,mendocino and ,carr        
wildfire disaster zone7 and such        
individual was displaced from such      
principal place of abode by reason of   
the wildfires to which the declaration  
of such area relates4  7,e7 ,qualified  
,camp1 ,woolsey1 and ,hill individual   
,the term qualified ,camp1 ,woolsey1 and
 ,hill individual means any individual  
whose principal place of abode during   
any portion of the period from ,november
 #h1 #bjah1 to ,december #ae1 #bjah1 was
 located--  7i7 in the ,camp1 ,woolsey1 
and ,hill wildfire disaster zone1 or    
7ii7 in the ,camp1 ,woolsey1 and ,hill  
wildfire disaster area 7but outside the 
,camp1 ,woolsey1 and ,hill disaster     
zone7 and such individual was displaced 
from such principal place of abode by   
reason of the wildfires to which the    
declaration of such area relates4  7#c7 
,applicable taxable year ,the term      
applicable taxable year means the       
taxable year which includes-- 7,a7 in   
the case of a qualified ,hurricane      

,florence individual1 ,september #g1    
#bjah1  7,b7 in the case of a qualified 
,hurricane ,michael individual1 ,october
 #g1 #bjah1  7,c7 in the case of a      
qualified ,mendocino and ,carr          
individual1 any portion of the period   
from ,july #bc1 #bjah1 to ,september    
#ai1 #bjah1 and  7,d7 in the case of a  
qualified ,camp1 ,woolsey1 and ,hill    
individual1 any portion of the period   
from ,november #h1 #bjah1 to ,december  
#ae1 #bjah4  7#d7 ,earned income ,for   
purposes of this subsection1 the term   
earned income has the meaning given such
 term under section #cb7;c7 of the      
,internal ,revenue ,code of #aihf4  7#e7
 ,special rules  7,a7 ,application to   
joint returns ,for purposes of paragraph
 7#a71 in the case of a joint return for
 an applicable taxable year--  7i7 such 
paragraph shall apply if either spouse  
is a qualified individual1 and  7ii7 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 year4  7,b7      
,uniform application of election ,any   
election made under paragraph 7#a7 shall
 apply with respect to both sections    
#bd7;d7 and #cb1 of the ,internal       
,revenue ,code of #aihf4  7,c7 ,errors  
treated as mathematical error ,for      
purposes of section #fbac of the        
,internal ,revenue ,code of #aihf1 an   
incorrect use on a return of earned     
income pursuant to paragraph 7#a7 shall 
be treated as a mathematical or clerical
 error4  7,d7 ,no effect on             
determination of gross income1 etc      
,except as otherwise provided in this   
subsection1 the ,internal ,revenue ,code
 of #aihf shall be applied without      
regard to any substitution under        
paragraph 7#a74