,,ii #aahth ,,congress #ast ,session ,s4 #bgba ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,september #e1 #bjbc,mr4 ,scott of ,florida 7for himself and ,mr4 ,rubio7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to appropriate amounts to carry out the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,federal ,disaster ,responsibility ,act4 #b4 ,disaster relief fund ,out of amounts in the ,treasury not otherwise appropriated1 there are appropriated for fiscal year #bjbc #af1ejj1jjj1jjj1 to remain available until expended1 for necessary expenses to carry out the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaba et seq47 with respect to major disasters declared under section #dja of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eagj74 #c4 ,tax relief related to certain disasters occurring in #bjba1 #bjbb1 and #bjbc 7a7 ,definitions ,for purposes of this section-- 7#a7 ,qualified disaster area 7,a7 ,in general ,the term qualified disaster area means any area with respect to which a major disaster was declared1 during the period beginning after ,december #bg1 #bjbj1 and ending on ,december #ca1 #bjbc1 by the ,president under section #dja of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act if the incident period of the disaster with respect to which such declaration is made begins on or after ,december #bh1 #bjbj1 and on or before ,december #ca1 #bjbc4 7,b7 ,exceptions 7i7 ,disaster receiving relief under previous acts ,such term shall not include any area which is a qualified disaster area solely by reason of section #cja of the ,taxpayer ,certainty and ,disaster ,tax ,relief ,act of #bjbj4 7ii7 ,covid-#ai exception ,such term shall not include any area with respect to which such a major disaster has been so declared only by reason of ,,covid-#ai4 7#b7 ,qualified disaster ,the term qualified disaster means1 with respect to any qualified disaster area1 the disaster by reason of which a major disaster was declared with respect to such area4 7#c7 ,incident period ,the term incident period means1 with respect to any qualified disaster1 the period specified by the ,federal ,emergency ,management ,agency as the period during which such disaster occurred 7except that for purposes of this title such period shall not be treated as ending after the date which is #cj days after the date of the enactment of this ,act74 7b7 ,special rules for qualified disaster-,related personal casualty losses 7#a7 ,in general ,if an individual has a net disaster loss for any taxable year-- 7,a7 the amount determined under section #afe7;h77#b77;,a77ii7 of the ,internal ,revenue ,code of #aihf shall be equal to the sum of-- 7i7 such net disaster loss1 and 7ii7 so much of the excess referred to in the matter preceding clause 7i7 of section #afe7;h77#b77;,a7 of such ,code 7reduced by the amount in clause 7i7 of this subparagraph7 as exceeds #aj percent of the adjusted gross income of the individual1 7,b7 in the case of qualified disaster-related personal casualty losses1 section #afe7;h77#a7 of such ,code shall be applied to by substituting #ejj for #ejj 7#ajj for taxable years beginning after ,december #ca1 #bjji71 7,c7 the standard deduction determined under section #fc7;c7 of such ,code shall be increased by the net disaster loss1 and 7,d7 section #ef7;b77#a77;,e7 of such ,code shall not apply to so much of the standard deduction as is attributable to the increase under subparagraph 7,c7 of this paragraph4 7#b7 ,net disaster loss ,for purposes of this subsection1 the term net disaster loss means the excess of qualified disaster-related personal casualty losses over personal casualty gains 7as defined in section #afe7;h77#c77;,a7 of the ,internal ,revenue ,code of #aihf74 7#c7 ,qualified disaster-related personal casualty losses ,for purposes of this subsection1 the term qualified disaster-related personal casualty losses means losses described in section #afe7;c77#c7 of the ,internal ,revenue ,code of #aihf which arise in a qualified disaster area on or after the first day of the incident period of the qualified disaster to which such area relates1 and which are attributable to such qualified disaster4 7c7 ,treatment of certain possessions 7#a7 ,payments to possessions with mirror code tax systems ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states which has a mirror code tax system amounts equal to the loss 7if any7 to that possession by reason of the application of the provisions of this section4 ,such amounts shall be determined by the ,secretary of the ,treasury based on information provided by the government of the respective possession4 7#b7 ,payments to other possessions ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states which does not have a mirror code tax system amounts estimated by the ,secretary of the ,treasury as being equal to the aggregate benefits 7if any7 that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession4 ,the preceding sentence shall not apply unless the respective possession has a plan1 which has been approved by the ,secretary of the ,treasury1 under which such possession will promptly distribute such payments to its residents4 7#c7 ,mirror code tax system ,for purposes of this subsection1 the term mirror code tax system means1 with respect to any possession of the ,united ,states1 the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the ,united ,states as if such possession were the ,united ,states4 7#d7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7#e7 ,coordination with ,united ,states income taxes ,in the case of any person with respect to whom a tax benefit is taken into account with respect to the taxes imposed by any possession of the ,united ,states by reason of this subsection1 the ,internal ,revenue ,code of #aihf shall be applied with respect to such person without regard to the provisions of this subsection which provide such benefit4 #d4 ,disaster ,relief ,supplemental ,appropriations ,act1 #bjbc amendment ,title ,i of the ,disaster ,relief ,supplemental ,appropriations ,act1 #bjbc 7division ,n of ,public ,law #aag-cbh71 is amended1 in the matter under the heading ,office of the ,secretary under the heading ,processing1 ,research and ,marketing under the heading ,,agricultural ,,programs under the heading ,,department ,,of ,,agriculture1 by inserting 3 ,provided further1 ,that the ,secretary of ,agriculture may provide assistance for losses described under this heading in this ,act in the form of block grants to eligible ,states and territories before the period at the end4 #e4 ,rehabilitation and repair of flood and storm damage reduction projects ,any requirement under section #ajc of the ,water ,resources ,development ,act of #aihf 7#cc ,u4,s4,c4 #bbac7 with respect to easements shall not apply to construction or rehabilitation and repair of damages to shore protection projects caused by natural disasters using amounts made available to the ,corps of ,engineers for flood and storm damage reduction projects4 #f4 ,department of ,defense assessment 7a7 ,in general ,not later than #cj days after the date of the enactment of this ,act1 the ,secretary of ,defense shall submit to ,congress a report assessing damage from ,hurricane ,idalia to ,department of ,defense bases and installations in the ,state of ,florida4 7b7 ,elements ,the report required under subsection 7a7 shall include-- 7#a7 an assessment of the impact to ,department of ,defense operations2 and 7#b7 an estimate of costs to repair damages and restore bases and installations to full readiness4 #g4 ,emergency designation 7a7 ,in general ,the amounts provided by this ,act are designated as an emergency requirement pursuant to section #d7;g7 of the ,statutory ,pay-,as-,you-,go ,act of #bjaj 7#b ,u4,s4,c4 #icc7;g774 7b7 ,designation in house and senate ,the amounts provided by this ,act are designated as being for an emergency requirement pursuant to section #djja7;a77#a7 of ,s4 ,con4 ,res4 #ad 7#aagth ,congress71 the concurrent resolution on the budget for fiscal year #bjbb1 and section #a7;e7 of ,h4 ,res4 #aaea 7#aagth ,congress71 as engrossed in the ,house of ,representatives on ,june #h1 #bjbb4