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HR 5273 111th Congress House

National Disaster Tax Extenders Act

Official title: To amend the Internal Revenue Code of 1986 to extend certain tax benefits relating to certain disasters.

Introduced: May 11, 2010 See on congress.gov
Taxation Business investment and capitalDisaster relief and insuranceIncome tax deductionsIncome tax exclusionNatural disasters
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
May 11, 2010
Introduced in House
May 11, 2010
Referred to the House Committee on Ways and Means.
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 Latest action May 11, 2010

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

National Disaster Tax Extenders Act - Amends the Internal Revenue Code to exclude a casualty loss tax deduction for disaster losses sustained after December 31, 2009, and before January 1, 2011, from an individual's gross income in determining adjusted gross income. Extends through 2010: (1) such casualty loss deduction; (2) expensing of disaster abatement and cleanup expenses; (3) the five-year carryback period of net operating losses attributable to federally declared disasters; and (4) the special depreciation allowance for qualified disaster assistance property.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5273: National Disaster Tax Extenders Act. 111th Congress. Open America. https://openamerica.io/bill/111-HR-5273/
MLA
"H.R. 5273: National Disaster Tax Extenders Act." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-5273/.
Bluebook (legal)
H.R. 5273, 111th Cong. (2026), https://openamerica.io/bill/111-HR-5273/.
Markdown link
[H.R. 5273: National Disaster Tax Extenders Act](https://openamerica.io/bill/111-HR-5273/)
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