,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #cige  ,,in ,,the ,,house ,,of  
,,representatives  ,june #ab1 #bjbe,mr4 
,kennedy of ,new ,york 7for himself1    
,mr4 ,huffman1 ,ms4 ,barragn1 ,ms4      
,norton1 ,mr4 ,neguse1 ,ms4 ,tokuda1    
,ms4 ,tlaib1 and ,ms4 ,chu7 introduced  
the following bill2 which was referred  
to the ,committee on ,ways and ,means   
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to provide a    
lookback rule in the case of certain    
federally declared disasters for amounts
 related to earned income for purposes  
of determining certain tax credits4  #a4
 ,short title ,this ,act may be cited as
 the ,tax ,fairness for ,disaster       
,victims ,act4  #b4 ,lookback rule in   
case of certain federally declared      
disasters for amounts related to earned 
income for purposes of determining      
certain tax credits  7a7 ,in general    
,section #cb of the ,internal ,revenue  
,code of #aihf is amended by inserting  
after subsection 7f7 the following new  

subsection3  7g7 ,lookback rule for     
determining amounts related to earned   
income in case of certain federally     
declared disasters  7#a7 ,in general ,in
 the case of a qualified individual who 
elects the application of this          
subsection 7at such time and in such    
manner as the ,secretary may provide7-- 
7,a7 if the earned income of the        
taxpayer for the taxable year which     
includes the applicable date is less    
than the earned income of the taxpayer  
for the preceding taxable year1 the     
credits allowed under this section and  
section #bd7;d7 shall be determined by  
substituting--  7i7 such earned income  
for the preceding taxable year1 for     
7ii7 such earned income for the taxable 
year which includes the applicable date1
 and  7,b7 if the social security taxes 
of the taxpayer for the taxable year    
which includes the applicable date is   
less than the social security taxes of  
the taxpayer for the preceding taxable  
year1 the credit allowed under section  

#bd7;d7 shall be determined by          
substituting-- 7i7 such social security 
taxes for the preceding taxable year1   
for  7ii7 such social security taxes for
 the taxable year which includes the    
applicable date4  7#b7 ,definitions ,for
 purposes of this subsection--  7,a7    
,qualified individual ,the term         
qualified individual means any          
individual whose principal place of     
abode on the applicable date was located
 in a disaster area with respect to a   
federally declared disaster4  7,b7      
,applicable date ,the term applicable   
date means1 with respect to any         
federally declared disaster1 the first  
day of the period specified by the      
,federal ,emergency ,management ,agency 
as the period during which such disaster
 occurred4  7,c7 ,federally declared    
disaster2 disaster area ,the terms      
federally declared disaster and disaster
 have the respective meanings given such
 terms by section #afe7;i77#e74  7,d7   
,social security taxes ,the term social 

security taxes has the meaning given    
such term by section #bd7;d77#b74  7#c7 
,application to joint returns ,for      
purposes of paragraph 7#a71 in the case 
of a joint return-- 7,a7 such paragraph 
shall apply if either spouse is a       
qualified individual1  7,b7 the earned  
income of the taxpayer for the preceding
 taxable year shall be the sum of the   
earned income of each spouse for such   
preceding taxable year1 and  7,c7 the   
social security taxes of the taxpayer   
for the preceding taxable year shall be 
the sum of the social security taxes of 
each spouse for such preceding taxable  
year4  7#d7 ,uniform application of     
election ,any election made under       
paragraph 7#a7 shall apply for all      
purposes of paragraph 7#a74  7#e7 ,no   
effect on determination of gross income1
 etc ,except as otherwise provided in   
this subsection1 this title shall be    
applied without regard to any           
substitution under paragraph 7#a74  4   
7b7 ,treatment as mathematical or       

clerical errors ,section #fbac7;g77#b7  
of such ,code is amended by striking and
 at the end of subparagraph 7,u71 by    
striking the period at the end of       
subparagraph 7,v7 and inserting 1 and1  
and by inserting after subparagraph 7,v7
 the following new subparagraph3  7,w7  
an incorrect use of earned income or    
social security taxes pursuant to       
section #cb7;g74  4  7c7 ,effective date
 ,the amendments made by this section   
shall apply to determinations of earned 
income and social security taxes for    
taxable years beginning after the date  
of the enactment of this ,act4