,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #eegd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #ai1        
#bjbc,ms4 ,pett]s5 7= h]self & ,mr4     
,la,malfa7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to increase !     
doll> ?re%old applicable to in=mation   
report+ ) respect to paym5ts = qualifi$ 
natural disa/] exp5ses4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,natural     
,disa/] ,prop]ty ,protection ,act (     
#bjbc4  #b4 ,increase 9 ?re%old requir+ 
in=mation report+ to respect to qualifi$
 natural disa/] exp5ses  7a7 ,returns   
reg>d+ paym5t 9 c\rse ( trade or bus9ess
 ,section #fjda ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subsection3  7h7 ,increas$ 
?re%old = qualifi$ natural disa/]       
exp5ses  7#a7 ,9 g5]al ,9 ! case ( a    
paym5t = a qualifi$ natural disa/]      
exp5se1 subsection 7a7 %all be appli$ by
 sub/itut+ #e1jjj = #fjj4  7#b7         

,qualifi$ natural disa/] exp5se ,=      
purposes ( ?is subsection1 ! t]m        
qualifi$ natural disa/] exp5se means--  
7,a7 an exp5se incurr$ to mitigate !    
risk pos$ to real prop]ty by natural    
disa/]s or extreme wea!r1 or  7,b7 an   
exp5se incurr$ to repair damage done to 
real prop]ty by natural disa/]s or      
extreme wea!r4  4  7b7 ,returns reg>d+  
paym5ts ( remun]ation = s]vices ,section
 #fjda;,a ( su* ,code is am5d$ by add+  
at ! end ! foll[+ new subsection3  7g7  
,increas$ ?re%old = qualifi$ natural    
disa/] exp5ses ,9 ! case ( a paym5t = a 
qualifi$ natural disa/] exp5se 7z def9$ 
9 section #fjda7;h77#b771 subsection    
7a77#b7 %all be appli$ by sub/itut+     
#e1jjj = #fjj4  4  7c7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to am\nts paid or incurr$ aft] !  
date ( ! enactm5t ( ?is section4