,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #beii  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #b1 #bjbe,mr4  
,hunt 7= himself1 ,mr4 ,c>t] ( ,texas1  
,mr4 ,nehls1 ,mr4 ,williams ( ,texas1   
,mr4 ,bab91 ,mr4 ,ellzey1 ,mrs4 ,kiggans
 ( ,virg9ia1 ,mr4 ,web] ( ,texas1 ,mr4  
,ru!r=d1 ,mr4 ,luttrell1 ,mr4 ,good51 & 
,mr4 ,mills7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to e/abli% !      
em]g5cy g5]ator tax cr$it4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,prev5t+
 ,outages ,) ,electricity ,re9=cem5t    
,act ( #bjbe or ! ,,p[] ,act ( #bjbe4   
#b4 ,em]g5cy g5]ator cr$it  7a7 ,9 g5]al
 ,subp>t ,a ( "p ,,iv ( sub*apt] ,a (   
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] section   
#be;,e ! foll[+ new section3  #be;,f4   
,em]g5cy g5]ator cr$it  7a7 ,all[ance ( 
cr$it ,9 ! case ( a qualifi$ individual1
 !re %all be all[$ z a cr$it aga9/ ! tax
 impos$ by ?is subtitle an am\nt equal  

to s mu* ( ! am\nt paid or incurr$ by   
su* qualifi$ individual to pur*ase an   
em]g5cy g5]ator = use 9 ! pr9cipal      
resid5ce ( su* individual dur+ ! taxable
 ye> z does n exce$ #ejj4  7b7 ,qualifi$
 individual  7#a7 ,9 g5]al ,= purposes (
 ?is section1 ! t]m qualifi$ individual 
means an individual--  7,a7 ^: pr9cipal 
resid5ce is locat$ 9 an area ) respect  
to :i* #b or m cov]$ major disa/]s 7    
decl>$ dur+ ! #e-ye> p]iod end+ on ! la/
 day ( ! taxable ye>1 &  7,b7 :o has    
receiv$ individual assi/ance "u section 
#djh ( ! ,rob]t ,t4 ,/af=d ,disa/]      
,relief & ,em]g5cy ,assi/ance ,act )    
respect to a cov]$ major disa/] describ$
 9 subp>agraph 7,a7 dur+ su* #e-ye>     
p]iod4  7c7 ,limitation  7#a7 ,9 g5]al  
,! am\nt ( ! cr$it all[$ "u subsection  
7a7 %all be r$uc$ by #ajj = e #be1jjj by
 :i* ! taxpay]'s modifi$ adju/$ gross   
income exce$s-- 7,a7 #cjj1jjj 9 ! case (
 a jo9t return1 or  7,b7 #aej1jjj 9 !   
case ( any o!r individual4  7#b7        
,modifi$ adju/$ gross income ,= purposes

 ( ?is subsection1 ! t]m modifi$ adju/$ 
gross income means ! adju/$ gross income
 ( ! taxpay] = ! taxable ye> increas$ by
 any am\nt exclud$ f gross income "u    
section #iaa1 #ica1 or #icc4  7d7       
,def9itions ,= purposes ( ?is section-- 
7#a7 ,cov]$ major disa/] ,! t]m cov]$   
major disa/] means a major disa/] decl>$
 "u section #dja ( ! ,rob]t ,t4 ,/af=d  
,disa/] ,relief & ,em]g5cy ,assi/ance   
,act t 0 n decl>$ = ! purpose ( public  
heal?4  7#b7 ,pr9cipal resid5ce ,! t]m  
pr9cipal resid5ce has ! same mean+ z :5 
us$ 9 section #aba4  7e7 ,t]m9ation ,no 
cr$it %all be all[$ "u subsection 7a7 ) 
respect to any g5]ator pur*as$ aft] !   
date t is #b ye>s aft] ! date ( !       
enactm5t ( ?is section4  4  7b7 ,con=m+ 
am5dm5ts  7#a7 ,! table ( sections =    
subp>t ,a ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #be;,e ! foll[+ new   
item3  ,sec4 #be;,f4 ,em]g5cy g5]ator   
cr$it4  4  7c7 ,effective date ,!       

am5dm5ts made by ?is section %all apply 
to g5]ators pur*as$ aft] ! date ( !     
enactm5t ( ?is ,act4