,,ii  #aag? ,,congress  #b;d ,session   
,s4 #ebeg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #ad1 #bjbb,mr4
 ,cassidy 7= himself & ,mrs4 ,fe9/e97   
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to ext5d ! "t dur+
 :i* a qualifi$ disa/] may h occurr$ =  
purposes ( ! special rules = p]sonal    
casualty losses4  #a4 ,ext5sion (       
def9ition ( qualifi$ disa/] = purposes (
 p]sonal casualty loss rules  7a7 ,9    
g5]al ,p>agraph 7#c7 ( section #cjd7;b7 
( ! ,taxpay] ,c]ta9ty & ,disa/] ,tax    
,relief ,act ( #bjbj is am5d$-- 7#a7 by 
/rik+ ?is subsection1 ! t]m & ins]t+    
8?is subsection--  7,a7 ,9 g5]al ,! t]m 
1 &  7#b7 by add+ at ! end ! foll[+ new 
subp>agraph3  7,b7 ,ext5sion ,= purposes
 ( subp>agraph 7,a71 section            
#cja7a77;,a7 %all be appli$ by sub/itut+
 ,decemb] #ca1 #bjbc = ! date :i* is #fj
 days aft] ! date ( ! enactm5t ( ?is    
,act4  4  7b7 ,effective date ,!        

am5dm5ts made by ?is section %all apply 
to areas ) respect to :i* a major disa/]
 0 decl>$ by ! ,presid5t "u section #dja
 ( ! ,rob]t ,t4 ,/af=d ,disa/] ,relief &
 ,em]g5cy ,assi/ance ,act on or aft] !  
date :i* is #fj days aft] ! date ( !    
enactm5t ( ! ,taxpay] ,c]ta9ty & ,disa/]
 ,tax ,relief ,act ( #bjbj4