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HR 3048 112th Congress House

Tax Relief for Victims of Disasters Act of 2011

Official title: To amend the Internal Revenue Code of 1986 to provide a look back rule in the case of federally declared disasters for determining earned income for purposes o… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide a look back rule in the case of federally declared disasters for determining earned income for purposes of the child tax credit and the earned income credit, and for other purposes.

Introduced: September 23, 2011 Introduced by: DeLauro, Rosa L. Democratic · Connecticut See on congress.gov
Taxation Disaster relief and insuranceHomelessness and emergency shelterIncome tax creditsIncome tax deductions
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Poverty and welfare assistanceTax treatment of familiesWages and earnings
This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Sep 23, 2011
Referred to the House Committee on Ways and Means.
Sep 23, 2011
Introduced in House
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 Latest action September 23, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Tax Relief for Victims of Disasters Act of 2011 - Amends the Internal Revenue Code to extend disaster-related tax provisions relating to the child tax credit and the earned income tax credit, losses, and the individual tax exemption to a qualified federally declared disaster individual (defined to mean, with respect to a federally declared disaster after December 31, 2010, and before January 1, 2013, any individual whose principal place of abode was located in the disaster area, who was displaced by the disaster, and who was performing employment services in the disaster area).

 Related & companion bills 1
 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. 3048: Tax Relief for Victims of Disasters Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-3048/
MLA
"H.R. 3048: Tax Relief for Victims of Disasters Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-3048/.
Bluebook (legal)
H.R. 3048, 112th Cong. (2026), https://openamerica.io/bill/112-HR-3048/.
Markdown link
[H.R. 3048: Tax Relief for Victims of Disasters Act of 2011](https://openamerica.io/bill/112-HR-3048/)
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