,,ib ,union ,calendar ,no4 #bhd #aahth  
,,congress  #b;d ,session  ,h4 ,r4 #ehfc
 ,report ,no4 #aah-cdh ,,in ,,the       
,,house ,,of ,,representatives  ,october
 #b1 #bjbc,mr4 ,steube introduced the   
following bill2 which was referred to   
the ,committee on ,ways and ,means      
,january #af1 #bjbd;,additional         
sponsors3 ,mr4 ,la,malfa1 ,mr4 ,thompson
 of ,california1 ,mr4 ,johnson of ,ohio1
 ,mr4 ,diaz-,balart1 ,mr4 ,donalds1 ,ms4
 ,brownley1 ,ms4 ,bonamici1 ,ms4 ,omar1 
,mr4 ,newhouse1 ,mr4 ,moran1 ,mr4 ,scott
 ,franklin of ,florida1 ,mr4 ,barr1     
,mrs4 ,bice1 ,mr4 ,kelly of             
,pennsylvania1 ,ms4 ,tokuda1 ,mr4       
,rouzer1 ,mr4 ,waltz1 ,ms4 ,davids of   
,kansas1 ,mr4 ,kiley1 ,mr4 ,bucshon1    
,mr4 ,harder of ,california1 ,mr4       
,costa1 ,ms4 ,hageman1 ,ms4 ,caraveo1   
,mr4 ,neguse1 ,mr4 ,case1 ,mr4 ,lieu1   
,ms4 ,porter1 ,mrs4 ,miller of ,west    
,virginia1 ,mr4 ,armstrong1 ,mr4        
,rutherford1 ,mr4 ,pfluger1 ,mr4        
,courtney1 ,mr4 ,goldman of ,new ,york1 

and ,ms4 ,stansbury  ,january #af1      
#bjbd,reported with an amendment1       
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed,strike
 out all after the enacting clause and  
insert the part printed in italic,for   
text of introduced bill1 see copy of    
bill as introduced on ,october #b1 #bjbc
  ,a ,,bill  ,to provide tax relief with
 respect to certain ,federal disasters4 
#a4 ,short title ,this ,act may be cited
 as the ,federal ,disaster ,tax ,relief 
,act of #bjbc4  #b4 ,extension of rules 
for treatment of certain                
disaster-related personal casualty      
losses ,for purposes of applying section
 #cjd7;b7 of the ,taxpayer ,certainty   
and ,disaster ,tax ,relief ,act of      
#bjbj1 section #cja of such ,act shall  
be applied by substituting the ,federal 
,disaster ,tax ,relief ,act of #bjbc for
 this ,act each place it appears4  #c4  
,exclusion from gross income for        
compensation for losses or damages      

resulting from certain wildfires  7a7   
,in general ,for purposes of the        
,internal ,revenue ,code of #aihf1 gross
 income shall not include any amount    
received by an individual as a qualified
 wildfire relief payment4  7b7          
,qualified wildfire relief payment ,for 
purposes of this section-- 7#a7 ,in     
general ,the term qualified wildfire    
relief payment means any amount received
 by or on behalf of an individual as    
compensation for losses1 expenses1 or   
damages 7including compensation for     
additional living expenses1 lost wages  
7other than compensation for lost wages 
paid by the employer which would have   
otherwise paid such wages71 personal    
injury1 death1 or emotional distress7   
incurred as a result of a qualified     
wildfire disaster1 but only to the      
extent the losses1 expenses1 or damages 
compensated by such payment are not     
compensated for by insurance or         
otherwise4  7#b7 ,qualified wildfire    
disaster ,the term qualified wildfire   

disaster means any federally declared   
disaster 7as defined in section         
#afe7;i77#e77;,a7 of the ,internal      
,revenue ,code of #aihf7 declared1 after
 ,december #ca1 #bjad1 as a result of   
any forest or range fire4  7c7 ,denial  
of double benefit ,notwithstanding any  
other provision of the ,internal        
,revenue ,code of #aihf-- 7#a7 no       
deduction or credit shall be allowed 7to
 the person for whose benefit a         
qualified wildfire relief payment is    
made7 for1 or by reason of1 any         
expenditure to the extent of the amount 
excluded under this section with respect
 to such expenditure1 and  7#b7 no      
increase in the basis or adjusted basis 
of any property shall result from any   
amount excluded under this subsection   
with respect to such property4  7d7     
,limitation on application ,this section
 shall only apply to qualified wildfire 
relief payments received by the         
individual during taxable years         
beginning after ,december #ca1 #bjai1   

and before ,january #a1 #bjbf4  #d4     
,east ,palestine disaster relief        
payments  7a7 ,disaster relief payments 
to victims of ,east ,palestine train    
derailment ,east ,palestine train       
derailment payments shall be treated as 
qualified disaster relief payments for  
purposes of section #aci7;b7 of the     
,internal ,revenue ,code of #aihf4  7b7 
,east ,palestine train derailment       
payments ,for purposes of this section1 
the term ,east ,palestine train         
derailment payment means any amount     
received by or on behalf of an          
individual as compensation for loss1    
damages1 expenses1 loss in real property
 value1 closing costs with respect to   
real property 7including realtor        
commissions71 or inconvenience          
7including access to real property7     
resulting from the ,east ,palestine     
train derailment if such amount was     
provided by-- 7#a7 a ,federal1 ,state1  
or local government agency1  7#b7       
,norfolk ,southern ,railway1 or  7#c7   

any subsidiary1 insurer1 or agent of    
,norfolk ,southern ,railway or any      
related person4  7c7 ,train derailment  
,for purposes of this section1 the term 
,east ,palestine train derailment means 
the derailment of a train in ,east      
,palestine1 ,ohio1 on ,february #c1     
#bjbc4  7d7 ,effective date ,this       
section shall apply to amounts received 
on or after ,february #c1 #bjbc4        
,january #af1 #bjbd,reported with an    
amendment1 committed to the ,committee  
of the ,whole ,house on the ,state of   
the ,union1 and ordered to be printed