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H.R. 2137 · 113th Congress

Hurricane Sandy Tax Relief Act of 2013

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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

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39 cosponsors · 30 D, 9 R

Hurricane Sandy Tax Relief Act of 2013 - Amends the Internal Revenue Code to provide tax benefits for individuals and businesses affected by Hurricane Sandy, including:

What it does: CRS summary · Introduced in House · May 23, 2013

Hurricane Sandy Tax Relief Act of 2013 - Amends the Internal Revenue Code to provide tax benefits for individuals and businesses affected by Hurricane Sandy, including:

  • an exemption from the gross income limitation for deducting casualty losses attributable to Hurricane Sandy;
  • expensing allowances for Hurricane Sandy disaster expenses, disaster assistance property, and environmental remediation expenses;
  • treatment of losses attributable to Hurricane Sandy as net operating losses;
  • suspension of mortgage revenue bond requirements for residences located in the Hurricane Sandy disaster area;
  • an increased charitable tax deduction for Hurricane Sandy disaster relief contributions;
  • a special allocation of the new markets tax credit for investments in community development entities serving the disaster area;
  • special adjustments to the earned income tax credit and the child tax credit for individuals living in the disaster area;
  • a work opportunity tax credit for hiring employees residing in the Hurricane Sandy disaster area;
  • authorization for issuance of Hurricane Sandy bonds to finance disaster relief projects;
  • an additional allocation of low-income housing credits in states affected by Hurricane Sandy; and
  • an exemption from the 10% penalty for premature distributions from a retirement plan to individuals residing in the Hurricane Sandy disaster area.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Hurricane Sandy Tax Relief Act of 2013

Latest action (May 23, 2013): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: May 23, 2013

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.