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HR 6683 112th Congress House

Hurricane Sandy Tax Relief Act of 2012

Official title: To amend the Internal Revenue Code of 1986 to provide tax relief for damages relating to Hurricane Sandy, and for other purposes.

Introduced: December 19, 2012 See on congress.gov
Taxation Business investment and capitalConnecticutDisaster relief and insuranceEmployee benefits and pensions
More subjectsShow fewer subjects
Employee hiringHazardous wastes and toxic substancesHousing and community development fundingHousing finance and home ownershipIncome tax creditsIncome tax deductionsIncome tax deferralIncome tax exclusionLow- and moderate-income housingNatural disastersNew JerseyNew York CityNew York StatePoverty and welfare assistancePublic utilities and utility ratesRhode IslandSales and excise taxesSecuritiesSocial work, volunteer service, charitable organizationsTax administration and collection, taxpayersTax treatment of families
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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
Dec 19, 2012
Referred to the House Committee on Ways and Means.
Dec 19, 2012
Introduced in House
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 Latest action December 19, 2012

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Hurricane Sandy Tax Relief Act of 2012 - 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 disaster area;
  • authorization for issuance of Hurricane Sandy bonds to finance disaster relief projects; and
  • an additional allocation of low-income housing credits in states affected by Hurricane Sandy.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 15
All 15 Democratic 4 Republican 1
ACKERMAN, GARY
· Dec 19, 2012
ANDREWS, ROBERT
· Dec 19, 2012
 D
Courtney, Joe
Connecticut · Dec 19, 2012
CROWLEY, JOSEPH
· Dec 19, 2012
 D
DeLauro, Rosa L.
Connecticut · Dec 19, 2012
FRELINGHUYSEN, RODNEY
· Dec 19, 2012
Garrett, Scott
· Dec 19, 2012
Lance, Leonard
· Dec 19, 2012
 D
Larson, John B.
Connecticut · Dec 19, 2012
LOBIONDO, FRANK
· Dec 19, 2012
LOWEY, NITA
· Dec 19, 2012
 D
Pallone, Frank
New Jersey · Dec 19, 2012
Reed, Tom
· Dec 19, 2012
 R
Smith, Christopher H.
New Jersey · Dec 19, 2012
TOWNS, EDOLPHUS
· Dec 19, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6683: Hurricane Sandy Tax Relief Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-6683/
MLA
"H.R. 6683: Hurricane Sandy Tax Relief Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-6683/.
Bluebook (legal)
H.R. 6683, 112th Cong. (2026), https://openamerica.io/bill/112-HR-6683/.
Markdown link
[H.R. 6683: Hurricane Sandy Tax Relief Act of 2012](https://openamerica.io/bill/112-HR-6683/)
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