,,ii  #aah? ,,congress  #a/ ,session    
,s4 #gfd  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #i1 #bjbc,mr4     
,scott ( ,florida 7= himself & ,mr4     
,rubio7 introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide special
 rules = casualty losses incurr$ by     
reason ( ,hurricane ,ian1 ,hurricane    
,nicole1 & ,hurricane ,fiona4  #a4 ,%ort
 title ,?is ,act may be cit$ z !        
,hurricane ,tax ,relief ,act4  #b4 ,tax 
relief relat$ to ,hurricane ,ian1       
,hurricane ,nicole1 & ,hurricane ,fiona 
7a7 ,def9itions ,= purposes ( ?is       
section-- 7#a7 ,hurricane ,ian disa/]   
area ,! t]m ,hurricane ,ian disa/] area 
means an area ) respect to :i* a major  
disa/] has be5 decl>$ by ! ,presid5t    
be=e ! date ( ! enactm5t ( ?is section  
"u section #dja ( ! ,rob]t ,t4 ,/af=d   
,disa/] ,relief & ,em]g5cy ,assi/ance   
,act by reason ( ,hurricane ,ian4  7#b7 
,hurricane ,nicole disa/] area ,! t]m   

,hurricane ,nicole disa/] area means an 
area ) respect to :i* a major disa/] has
 be5 decl>$ by ! ,presid5t be=e ! date (
 ! enactm5t ( ?is section "u section    
#dja ( ! ,rob]t ,t4 ,/af=d ,disa/]      
,relief & ,em]g5cy ,assi/ance ,act by   
reason ( ,hurricane ,nicole4  7#c7      
,hurricane ,fiona disa/] area ,! t]m    
,hurricane ,fiona disa/] area means an  
area ) respect to :i* a major disa/] has
 be5 decl>$ by ! ,presid5t be=e ! date (
 ! enactm5t ( ?is section "u section    
#dja ( ! ,rob]t ,t4 ,/af=d ,disa/]      
,relief & ,em]g5cy ,assi/ance ,act by   
reason ( ,hurricane ,fiona4  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-- 7,a7 :i* arise 9 ! ,hurricane 
,ian disa/] area on or aft] ,septemb]   
#bc1 #bjbb1 & :i* are attributable to   
,hurricane ,ian1  7,b7 :i* arise 9 !    
,hurricane ,nicole disa/] area on or    
aft] ,novemb] #g1 #bjbb1 & :i* are      
attributable to ,hurricane ,nicole1 or  
7,c7 :i* arise 9 ! ,hurricane ,fiona    
disa/] area on or aft] ,septemb] #ag1   
#bjbb1 & :i* are attributable to        
,hurricane ,fiona4  7c7 ,application to 
,pu]to ,rico  7#a7 ,9 g5]al ,! ,secret>y
 ( ! ,treasury %all pay to ,pu]to ,rico 
am\nts e/imat$ by ! ,secret>y ( !       
,treasury z be+ equal to ! aggregate    
b5efits t w\ld h be5 provid$ to resid5ts
 ( ,pu]to ,rico by reason ( ! provisions
 ( ?is section if a mirror code tax     
sy/em _h be5 9 effect 9 ,pu]to ,rico4 ,!
 prec$+ s5t5ce %all n apply ) respect to
 ,pu]to ,rico unless ,pu]to ,rico has a 
plan1 :i* has be5 approv$ by ! ,secret>y
 ( ! ,treasury1 "u :i* ,pu]to ,rico w   

promptly di/ribute su* paym5ts to its   
resid5ts4  7#b7 ,def9ition & special    
rules  7,a7 ,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,b7 ,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,c7 ,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 section1 !       
,int]nal ,rev5ue ,code ( #aihf %all be  
appli$ ) respect to su* p]son )\t reg>d 

to ! provisions ( ?is section :i*       
provide su* b5efit4