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HR 4044 102th Congress House Taxation Disaster loans Disasters Government securities Income tax Individual retirement accounts Local finance Losses Small business State finance Tax credits Tax exclusion Tax penalties Tax-exempt securities

To amend the Internal Revenue Code of 1986 to provide tax relief for certain disaster losses, and for other purposes.

Introduced: November 26, 1991 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 26, 1991
Referred to the House Committee on Ways and Means.
Nov 26, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a tax credit for unused disaster losses attributable to a disaster occurring before December 31, 1992. Prohibits the use of the tax credit together with the tax deduction for losses.

Sets forth special rules for disaster losses involving residences.

Allows penalty-free withdrawals from retirement plans for disaster losses occurring after July 31, 1989, and before January 1, 1993.

Provides a tax exemption for State and local bonds used to provide disaster loans to small and moderate businesses for disasters occurring after July 31, 1989.

What's happening now November 26, 1991

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Pelosi, Nancy
California · Nov 26, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4044: To amend the Internal Revenue Code of 1986 to provide tax relief for certain disaster losses, and for other purposes.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-4044/
MLA
"H.R. 4044: To amend the Internal Revenue Code of 1986 to provide tax relief for certain disaster losses, and for other purposes.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-4044/.
Bluebook (legal)
H.R. 4044, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-4044/.
Markdown link
[H.R. 4044: To amend the Internal Revenue Code of 1986 to provide tax relief for certain disaster losses, and for other purposes.](https://openamerica.io/bill/102-HR-4044/)
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