,,ii #aah? ,,congress #a/ ,session ,s4 #bgba ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,septemb] #e1 #bjbc,mr4 ,scott ( ,florida 7= himself & ,mr4 ,rubio7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to appropriate am\nts to c>ry out ! ,rob]t ,t4 ,/af=d ,disa/] ,relief & ,em]g5cy ,assi/ance ,act1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,f$]al ,disa/] ,responsibility ,act4 #b4 ,disa/] relief fund ,out ( am\nts 9 ! ,treasury n o!rwise appropriat$1 !re are appropriat$ = fiscal ye> #bjbc #af1ejj1jjj1jjj1 to rema9 available until exp5d$1 = necess>y exp5ses to c>ry out ! ,rob]t ,t4 ,/af=d ,disa/] ,relief & ,em]g5cy ,assi/ance ,act 7#db ,u4,s4,c4 #eaba et seq47 ) respect to major disa/]s decl>$ "u section #dja ( ! ,rob]t ,t4 ,/af=d ,disa/] ,relief & ,em]g5cy ,assi/ance ,act 7#db ,u4,s4,c4 #eagj74 #c4 ,tax relief relat$ to c]ta9 disa/]s occurr+ 9 #bjba1 #bjbb1 & #bjbc 7a7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,qualifi$ disa/] area 7,a7 ,9 g5]al ,! t]m qualifi$ disa/] area means any area ) respect to :i* a major disa/] 0 decl>$1 dur+ ! p]iod beg9n+ aft] ,decemb] #bg1 #bjbj1 & end+ on ,decemb] #ca1 #bjbc1 by ! ,presid5t "u section #dja ( ! ,rob]t ,t4 ,/af=d ,disa/] ,relief & ,em]g5cy ,assi/ance ,act if ! incid5t p]iod ( ! disa/] ) respect to :i* su* decl>ation is made beg9s on or aft] ,decemb] #bh1 #bjbj1 & on or be=e ,decemb] #ca1 #bjbc4 7,b7 ,exceptions 7i7 ,disa/] receiv+ relief "u previ\s acts ,su* t]m %all n include any area :i* is a qualifi$ disa/] area solely by reason ( section #cja ( ! ,taxpay] ,c]ta9ty & ,disa/] ,tax ,relief ,act ( #bjbj4 7ii7 ,covid-#ai exception ,su* t]m %all n include any area ) respect to :i* su* a major disa/] has be5 s decl>$ only by reason ( ,,covid-#ai4 7#b7 ,qualifi$ disa/] ,! t]m qualifi$ disa/] means1 ) respect to any qualifi$ disa/] area1 ! disa/] by reason ( :i* a major disa/] 0 decl>$ ) respect to su* area4 7#c7 ,incid5t p]iod ,! t]m incid5t p]iod means1 ) respect to any qualifi$ disa/]1 ! p]iod specifi$ by ! ,f$]al ,em]g5cy ,managem5t ,ag5cy z ! p]iod dur+ :i* su* disa/] occurr$ 7except t = purposes ( ?is title su* p]iod %all n be treat$ z end+ aft] ! date :i* is #cj days aft] ! date ( ! enactm5t ( ?is ,act74 7b7 ,special rules = qualifi$ disa/]-,relat$ p]sonal casualty losses 7#a7 ,9 g5]al ,if an individual has a net disa/] loss = any taxable ye>-- 7,a7 ! am\nt det]m9$ "u section #afe7;h77#b77;,a77ii7 ( ! ,int]nal ,rev5ue ,code ( #aihf %all be equal to ! sum (-- 7i7 su* net disa/] loss1 & 7ii7 s mu* ( ! excess ref]r$ to 9 ! matt] prec$+ clause 7i7 ( section #afe7;h77#b77;,a7 ( su* ,code 7r$uc$ by ! am\nt 9 clause 7i7 ( ?is subp>agraph7 z exce$s #aj p]c5t ( ! adju/$ gross income ( ! individual1 7,b7 9 ! case ( qualifi$ disa/]-relat$ p]sonal casualty losses1 section #afe7;h77#a7 ( su* ,code %all be appli$ to by sub/itut+ #ejj = #ejj 7#ajj = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjji71 7,c7 ! /&>d d$uction det]m9$ "u section #fc7;c7 ( su* ,code %all be increas$ by ! net disa/] loss1 & 7,d7 section #ef7;b77#a77;,e7 ( su* ,code %all n apply to s mu* ( ! /&>d d$uction z is attributable to ! increase "u subp>agraph 7,c7 ( ?is p>agraph4 7#b7 ,net disa/] loss ,= purposes ( ?is subsection1 ! t]m net disa/] loss means ! excess ( qualifi$ disa/]-relat$ p]sonal casualty losses ov] p]sonal casualty ga9s 7z def9$ 9 section #afe7;h77#c77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf74 7#c7 ,qualifi$ disa/]-relat$ p]sonal casualty losses ,= purposes ( ?is subsection1 ! t]m qualifi$ disa/]-relat$ p]sonal casualty losses means losses describ$ 9 section #afe7;c77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf :i* arise 9 a qualifi$ disa/] area on or aft] ! fir/ day ( ! incid5t p]iod ( ! qualifi$ disa/] to :i* su* area relates1 & :i* are attributable to su* qualifi$ disa/]4 7c7 ,treatm5t ( c]ta9 possessions 7#a7 ,paym5ts to possessions ) mirror code tax sy/ems ,! ,secret>y ( ! ,treasury %all pay to ea* possession ( ! ,unit$ ,/ates :i* has a mirror code tax sy/em am\nts equal to ! loss 7if any7 to t possession by reason ( ! application ( ! provisions ( ?is section4 ,su* am\nts %all be det]m9$ by ! ,secret>y ( ! ,treasury bas$ on in=mation provid$ by ! gov]nm5t ( ! respective possession4 7#b7 ,paym5ts to o!r possessions ,! ,secret>y ( ! ,treasury %all pay to ea* possession ( ! ,unit$ ,/ates :i* does n h a mirror code tax sy/em am\nts e/imat$ by ! ,secret>y ( ! ,treasury z be+ equal to ! aggregate b5efits 7if any7 t w\ld h be5 provid$ to resid5ts ( su* possession by reason ( ! provisions ( ?is section if a mirror code tax sy/em _h be5 9 effect 9 su* possession4 ,! prec$+ s5t5ce %all n apply unless ! respective possession has a plan1 :i* has be5 approv$ by ! ,secret>y ( ! ,treasury1 "u :i* su* possession w promptly di/ribute su* paym5ts to its resid5ts4 7#c7 ,mirror code tax sy/em ,= purposes ( ?is subsection1 ! t]m mirror code tax sy/em means1 ) respect to any possession ( ! ,unit$ ,/ates1 ! income tax sy/em ( su* possession if ! income tax liability ( ! resid5ts ( su* possession "u su* sy/em is det]m9$ by ref]5ce to ! income tax laws ( ! ,unit$ ,/ates z if su* possession 7 ! ,unit$ ,/ates4 7#d7 ,treatm5t ( paym5ts ,= purposes ( section #acbd ( title #ca1 ,unit$ ,/ates ,code1 ! paym5ts "u ?is subsection %all be treat$ 9 ! same mann] z a refund due f a cr$it provision ref]r$ to 9 subsection 7b77#b7 ( su* section4 7#e7 ,coord9ation ) ,unit$ ,/ates income taxes ,9 ! case ( any p]son ) respect to :om a tax b5efit is tak5 into acc\nt ) respect to ! taxes impos$ by any possession ( ! ,unit$ ,/ates by reason ( ?is subsection1 ! ,int]nal ,rev5ue ,code ( #aihf %all be appli$ ) respect to su* p]son )\t reg>d to ! provisions ( ?is subsection :i* provide su* b5efit4 #d4 ,disa/] ,relief ,supplem5tal ,appropriations ,act1 #bjbc am5dm5t ,title ,i ( ! ,disa/] ,relief ,supplem5tal ,appropriations ,act1 #bjbc 7division ,n ( ,public ,law #aag-cbh71 is am5d$1 9 ! matt] "u ! head+ ,(fice ( ! ,secret>y "u ! head+ ,process+1 ,rese>* & ,m>ket+ "u ! head+ ,,agricultural ,,programs "u ! head+ ,,dep>tm5t ,,( ,,agriculture1 by ins]t+ 3 ,provid$ fur!r1 ,t ! ,secret>y ( ,agriculture may provide assi/ance = losses describ$ "u ?is head+ 9 ?is ,act 9 ! =m ( block grants to eligible ,/ates & t]ritories be=e ! p]iod at ! end4 #e4 ,rehabilitation & repair ( flood & /orm damage r$uction projects ,any requirem5t "u section #ajc ( ! ,wat] ,res\rces ,developm5t ,act ( #aihf 7#cc ,u4,s4,c4 #bbac7 ) respect to easem5ts %all n apply to con/ruction or rehabilitation & repair ( damages to %ore protection projects caus$ by natural disa/]s us+ am\nts made available to ! ,corps ( ,eng9e]s = flood & /orm damage r$uction projects4 #f4 ,dep>tm5t ( ,def5se assessm5t 7a7 ,9 g5]al ,n lat] ?an #cj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ,def5se %all submit to ,congress a report assess+ damage f ,hurricane ,idalia to ,dep>tm5t ( ,def5se bases & in/allations 9 ! ,/ate ( ,florida4 7b7 ,elem5ts ,! report requir$ "u subsection 7a7 %all include-- 7#a7 an assessm5t ( ! impact to ,dep>tm5t ( ,def5se op]ations2 & 7#b7 an e/imate ( co/s to repair damages & re/ore bases & in/allations to full read9ess4 #g4 ,em]g5cy designation 7a7 ,9 g5]al ,! am\nts provid$ by ?is ,act are designat$ z an em]g5cy requirem5t pursuant to section #d7;g7 ( ! ,/atutory ,pay-,z-,y-,g ,act ( #bjaj 7#b ,u4,s4,c4 #icc7;g774 7b7 ,designation 9 h\se & s5ate ,! am\nts provid$ by ?is ,act are designat$ z be+ = an em]g5cy requirem5t pursuant to section #djja7;a77#a7 ( ,s4 ,con4 ,res4 #ad 7#aag? ,congress71 ! concurr5t resolution on ! budget = fiscal ye> #bjbb1 & section #a7;e7 ( ,h4 ,res4 #aaea 7#aag? ,congress71 z engross$ 9 ! ,h\se ( ,repres5tatives on ,june #h1 #bjbb4