,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #hd  ,,9 ,,! ,,h\se ,,(             
,,repres5tatives  ,janu>y #d1 #bjba ,mr4
 ,des,jarlais introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on         
,ov]sight & ,re=m  ,a ,,bill  ,to prev5t
 ,/ates f receiv+ ,f$]al f9ancial       
assi/ance if su* ,/ates tax ! income (  
an out-(-,/ate volunte] provid+         
assi/ance dur+ a disa/] or em]g5cy1 & = 
o!r purposes4  #a4 ,%ort title2 f9d+s   
7a7 ,%ort title ,?is ,act may be cit$ z 
! ,prev5t ,re/rictions ,on ,volunte]s'  
,incomes ,dur+ ,em]g5cies ,act or !     
,,provide ,act4  7b7 ,f9d+s ,! ,congress
 f9ds t--  7#a7 volunte]s are ess5tial  
dur+ national disa/]s & em]g5cies2  7#b7
 9 times ( ^! disa/]s & em]g5cies1      
resid5ts f "o ,/ate may aid ^? 9 a      
diff]5t ,/ate & provide necess>y        
assi/ance2  7#c7 assi/ance f across     
,/ate l9es may cont9ue = _m weeks or    
mon?s2 &  7#d7 !re=e1 x is 9 ! int]e/ ( 
,congress to ensure t ^? :o volunte] 9 a
 ,/ate 9 :i* !y d n reside are n burd5$ 

by an unfair income tax4  #b4           
,ineligibility = ,f$]al f9ancial        
assi/ance = jurisdictions t tax         
volunte]s dur+ an em]g5cy ,beg9n+ )     
fiscal ye> #bjbj1 any ,/ate or local    
gov]nm5t :i* taxes ! income ( an        
out-(-,/ate individual t has travel$ to 
su* ,/ate = ! purpose ( volunte]+ or    
o!rwise provid+ assi/ance 9 response to 
a ,f$]ally decl>$ disa/] or em]g5cy dur+
 ! em]g5cy p]iod %all be ineligible to  
receive ,f$]al f9ancial assi/ance 7z su*
 t]m is def9$ 9 section #geja7;a77#e7 ( 
title #ca1 ,unit$ ,/ates ,code74  #c4   
,def9itions ,9 ?is ,act3  7#a7 ,em]g5cy 
p]iod ,! t]m em]g5cy p]iod means ! p]iod
 ( "t 9 :i* a ,f$]ally decl>$ disa/] or 
em]g5cy is 9 effect4  7#b7 ,f$]ally     
decl>$ disa/] or em]g5cy ,! t]m ,f$]ally
 decl>$ disa/] or em]g5cy means any     
disa/] or em]g5cy decl>$ by ! ,presid5t 
( ! ,unit$ ,/ates or ! ,secret>y (      
,heal? & ,human ,s]vices 9 accordance ) 
,f$]al law4  7#c7 ,local gov]nm5t ,! t]m
 local gov]nm5t means a c\nty1 city1    

t[n1 village1 or o!r g5]al purpose      
political subdivision1 in/rum5tality1 or
 au?ority ( a ,/ate4  7#d7 ,/ate ,! t]m 
,/ate means ea* ( ! #ej ,/ates & !      
,di/rict ( ,columbia1 ! ,commonweal? (  
,pu]to ,rico1 ! ,virg9 ,isl&s1 ,guam1   
,am]ican ,samoa1 ! ,commonweal? ( !     
,nor!rn ,m>iana ,isl&s1 & ,indian       
,tribes4