Library / Laws / 118th / hr / H.R. 1331 / Introduced in House
I
118th CONGRESS
1st Session
H. R. 1331
IN THE HOUSE OF REPRESENTATIVES
March 1, 2023Mr. Steube introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To treat Hurricane Ian as a qualified disaster for purposes of determining the tax treatment of certain disaster-related personal casualty losses.
1.
Hurricane Ian treated as qualified disaster for purposes of tax treatment of certain disaster-related personal casualty losses
In the case of any taxable year ending after August 31, 2022, for purposes of section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020, the term qualified disaster area shall include any area with respect to which a major disaster was declared, during the period beginning on September 22, 2022, and ending on the date of the enactment of this Act, by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of Hurricane Ian.