#aaith ,,congress #b;d ,session ,h4 ,r4 #ecff ,,an ,,act ,to amend the ,internal ,revenue ,code of #aihf to codify and extend the rules for personal casualty losses arising from major disasters and the rules for the exclusion from gross income of compensation for losses or damages resulting from certain wildfires4 #a4 ,short title ,this ,act may be cited as the ,doug ,la,malfa ,federal ,disaster ,tax ,relief ,certainty ,act4 #b4 ,codification and extension of rules for casualty losses arising from major disasters 7a7 ,in general ,section #afe7;h7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#f7 ,special rule for qualified net disaster losses 7,a7 ,in general ,if an individual has a qualified net disaster loss for any taxable year1 the amount determined under paragraph 7#b77;,a77ii7 shall be the sum of-- 7i7 such qualified net disaster loss1 and 7ii7 so much of the excess referred to in the matter preceding clause 7i7 of paragraph 7#b77;,a7 7reduced by the amount in clause 7i7 of this subparagraph7 as exceeds #aj percent of the adjusted gross income of the individual4 7,b7 ,qualified net disaster loss ,for purposes of subparagraph 7,a71 the term qualified net disaster loss means the excess 7if any7 of-- 7i7 qualified disaster-related personal casualty losses1 over 7ii7 personal casualty gains reduced by the portion of such gains taken into account under paragraph 7#e77;,b77i74 7,c7 ,qualified disaster-related personal casualty losses ,for purposes of this paragraph-- 7i7 ,in general ,the term qualified disaster-related personal casualty losses means losses described in subsection 7c77#c7 7determined after application of paragraph 7#a77 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 disaster4 7ii7 ,qualified disaster area ,the term qualified disaster area means any area with respect to which a major disaster has been declared 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 #bjai1 and before ,january #a1 #bjbg4 7iii7 ,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 7iv7 ,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 occurred4 4 7b7 ,dollar limitation ,section #afe7;h77#a7 of such ,code is amended by striking #ejj 7#ajj for taxable years beginning after ,december #ca1 #bjji7 and inserting #ajj 7#ejj in the case of any qualified disaster-related personal casualty losses 7as defined in paragraph 7#f77;,c774 7c7 ,deduction allowed to individuals who do not elect to itemize deductions ,section #fc7;b7 of such ,code is amended-- 7#a7 by striking and at the end of paragraph 7#f7 and inserting a comma1 7#b7 by striking the period at the end of paragraph 7#g7 and inserting 1 and1 and 7#c7 by adding at the end the following new paragraph3 7#h7 so much of the deduction allowed by section #afe7;a7 as is attributable to the qualified net disaster loss 7as defined in section #afe7;h77#f77;,b774 4 7d7 ,effective date 7#a7 ,in general ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 7#b7 ,coordination with superceded provisions ,section #cjd7;b7 of the ,taxpayer ,certainty and ,disaster ,tax ,relief ,act of #bjbj 7division ,,ee of ,public ,law #aaf-bfj7 and section #gjdch of ,public ,law #aai-ba shall not apply to any taxable year beginning after ,december #ca1 #bjbd4 #c4 ,codification and extension of exclusion from gross income of compensation for losses or damages resulting from certain wildfires 7a7 ,in general ,part ,,iii of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting before section #adj the following new section3 #aci,m4 ,compensation for losses or damages resulting from certain wildfires 7a7 ,in general ,gross income shall not include any amount received by an individual as a qualified wildfire relief payment4 7b7 ,qualified wildfire relief payment ,for purposes of this section-- 7#a7 ,in general ,the term qualified wildfire relief payment means any amount received by or on behalf of an individual as compensation for losses1 expenses1 or damages 7including compensation for additional living expenses1 lost wages 7other than compensation for lost wages paid by the employer which would have otherwise paid such wages71 personal injury1 death1 or emotional distress7 incurred as a result of a qualified wildfire disaster1 but only to the extent the losses1 expenses1 or damages compensated by such payment are not compensated for by insurance or otherwise4 7#b7 ,qualified wildfire disaster ,the term qualified wildfire disaster means any ,federally declared disaster 7as defined in section #afe7;i77#e77;,a77 declared after ,december #ca1 #bjad1 and before ,january #a1 #bjbg1 as a result of any forest or range fire4 7c7 ,denial of double benefit ,notwithstanding any other provision of this title-- 7#a7 no deduction or credit shall be allowed 7to the individual for whose benefit a qualified wildfire relief payment is made7 for1 or by reason of1 any expenditure to the extent of the amount excluded under this section with respect to such expenditure1 and 7#b7 no increase in the basis or adjusted basis of any property shall result from any amount excluded under this section with respect to such property4 4 7b7 ,clerical amendment ,the table of sections for part ,,iii of subchapter ,b of chapter #a of such ,code is amended by inserting before the item related to section #adj the following new item3 ,sec4 #aci,m4 ,compensation for losses or damages resulting from certain wildfires4 4 7c7 ,effective date ,the amendments made by this section shall apply to payments received in taxable years beginning after ,december #ca1 #bjbe4 ,passed the ,house of ,representatives ,april #bg1 #bjbf4;,clerk4