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S 2928 111th Congress Senate Taxation Arkansas Business investment and capital Credit and credit markets Disaster relief and insurance Employee benefits and pensions Floods and storm protection Housing finance and home ownership Illinois Income tax credits Income tax deductions Income tax exclusion Indiana Iowa Kansas Michigan Minnesota Missouri Natural disasters Nebraska

Heartland Disaster Tax Relief Extension Act of 2009

Introduced: December 23, 2009 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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
Dec 23, 2009
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S13883-13884)
Dec 23, 2009
Introduced in Senate
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 Plain-English summary Congressional Research Service

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.

What's happening now December 23, 2009

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S13883-13884)

 Related & companion bills 2
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2928: Heartland Disaster Tax Relief Extension Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-S-2928/
MLA
"S. 2928: Heartland Disaster Tax Relief Extension Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-2928/.
Bluebook (legal)
S. 2928, 111th Cong. (2026), https://openamerica.io/bill/111-S-2928/.
Markdown link
[S. 2928: Heartland Disaster Tax Relief Extension Act of 2009](https://openamerica.io/bill/111-S-2928/)
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