,,ii  #aaith ,,congress  #ast ,session  
,s4 #cdcb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #aa1 
#bjbe,ms4 ,klobuchar 7for herself and   
,mr4 ,cassidy7 introduced the following 
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to allow disaster-affected    
taxpayers to use preceding taxable year 
earned income to determine eligibility  
for the earned income credit and the    
refundable portion of the child tax     
credit4  #a4 ,short title ,this ,act may
 be cited as the ,working ,families     
,disaster ,tax ,relief ,act4  #b4       
,election for disaster-affected         
taxpayers to use preceding year earned  
income to determine credit eligibility  
7a7 ,election ,to use prior year income 
for disaster-,affected taxpayers with   
respect to child tax credit ,section    
#bd7;d7 of the ,internal ,revenue ,code 
of #aihf is amended to read as follows3 
7#d7  ,election to use prior year income

 for disaster-affected taxpayers  7,a7  
,in general  ,a disaster-affected       
taxpayer may elect to apply paragraph   
7#a7 by substituting the preceding      
taxable year for the taxable year each  
place such term appears4  7,b7          
,disaster-affected taxpayer  ,for       
purposes of this paragraph1 the term    
disaster-affected taxpayer means1 with  
respect to a taxable year--  7i7 a      
taxpayer whose principal place of abode 
or principal place of work1 during any  
period in the taxable year which is part
 of the incident period of a qualified  
disaster1 is located in a qualified     
disaster zone1 or  7ii7 a taxpayer--    
7,i7 whose principal place of abode1    
during any period in the taxable year   
which is part of the incident period of 
a qualified disaster1 is located in the 
qualified disaster area with respect to 
such qualified disaster1 and  7,,ii7 who
 is displaced from such principal place 
of abode during such taxable year as a  
result of such qualified disaster4  7,c7

  ,definitions  ,for purposes of this   
paragraph-- 7i7 ,qualified disaster ,the
 term qualified disaster means any      
disaster 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 ,act4  7ii7  
,qualified disaster area  ,the term     
qualified disaster area means1 with     
respect to any qualified disaster1 the  
area with respect to which the major    
disaster was declared under the ,robert 
,t4 ,stafford ,disaster ,relief and     
,emergency ,assistance ,act4  7iii7     
,qualified disaster zone  ,the term     
qualified disaster zone means the       
portion of a qualified disaster area    
determined by the ,president to warrant 
individual or individual and public     
assistance from the ,federal ,government
 under the ,robert ,t4 ,stafford        
,disaster ,relief and ,emergency        
,assistance ,act4  4  7b7  ,election ,to
 use prior year income for              

disaster-,affected taxpayers with       
respect to earned income credit         
,section #cb7;c7 of such ,code is       
amended by adding at the end the        
following new paragraph3  7#e7          
,election to use prior year income for  
disaster-affected taxpayers  ,a         
disaster-affected taxpayer 7as defined  
in section #bd7;d77#d77;,b77 may elect  
to apply subsection 7a77#a7 by inserting
 preceding before taxable year in such  
paragraph4  4  7c7 ,effective date ,the 
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjbd4