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HR 2137 113th Congress House Taxation Business investment and capital Charitable contributions Connecticut Disaster relief and insurance Employee benefits and pensions Employee hiring Hazardous wastes and toxic substances Housing and community development funding Housing finance and home ownership Income tax credits Income tax deductions Income tax deferral Income tax exclusion Low- and moderate-income housing Natural disasters New Jersey New York City New York State Poverty and welfare assistance

Hurricane Sandy Tax Relief Act of 2013

Introduced: May 23, 2013 See on congress.gov
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 23, 2013
Referred to the House Committee on Ways and Means.
May 23, 2013
Introduced in House
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 Plain-English summary Congressional Research Service

Hurricane Sandy Tax Relief Act of 2013 - 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 Hurricane Sandy disaster area;
  • authorization for issuance of Hurricane Sandy bonds to finance disaster relief projects;
  • an additional allocation of low-income housing credits in states affected by Hurricane Sandy; and
  • an exemption from the 10% penalty for premature distributions from a retirement plan to individuals residing in the Hurricane Sandy disaster area.
What's happening now May 23, 2013

Referred to the House Committee on Ways and Means.

 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). H.R. 2137: Hurricane Sandy Tax Relief Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-2137/
MLA
"H.R. 2137: Hurricane Sandy Tax Relief Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-2137/.
Bluebook (legal)
H.R. 2137, 113th Cong. (2026), https://openamerica.io/bill/113-HR-2137/.
Markdown link
[H.R. 2137: Hurricane Sandy Tax Relief Act of 2013](https://openamerica.io/bill/113-HR-2137/)
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