S. 2928 · 111th Congress
Heartland Disaster Tax Relief Extension Act of 2009
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Never voted on. It didn't reach a floor vote before the 111th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
GrassleySponsorNo cosponsors.
Heartland Disaster Tax Relief Extension Act of 2009 - Amends the Heartland Disaster Tax Relief Act of 2008 or the Internal Revenue Code to extend through 2010 certain tax provisions related to disaster relief, including: (1) credits to holders of disaster area tax credit bonds; (2) increased disaster zone education tax benefits; (3) penalty-free…
What it does: CRS summary · Introduced in Senate · Dec 23, 2009
Heartland Disaster Tax Relief Extension Act of 2009 - Amends the Heartland Disaster Tax Relief Act of 2008 or the Internal Revenue Code to extend through 2010 certain tax provisions related to disaster relief, including: (1) credits to holders of disaster area tax credit bonds; (2) increased disaster zone education tax benefits; (3) penalty-free distributions from tax-exempt retirement plans for disaster-related expenses; (4) authority to adjust the tax status of taxpayers in a disaster area; (5) deductibility of losses, including net operating losses, attributable to federally declared disasters; (6) expensing of disaster-related capital expenditures; (7) waiver of mortgage revenue bond requirements; and (8) accelerated depreciation of nonresidential real property or residential rental property located in a disaster area.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Heartland Disaster Tax Relief Extension Act of 2009
Latest action (Dec 23, 2009): Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S13883-13884)
Policy area: Taxation · Origin: Senate · Introduced: Dec 23, 2009
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.