Skip to main content
HR 7166 115th Congress House Taxation Charitable contributions Disaster relief and insurance Employee benefits and pensions Florida Income tax credits Income tax deductions Income tax exclusion Natural disasters Poverty and welfare assistance Tax administration and collection, taxpayers Tax treatment of families Wages and earnings

Hurricane Michael Tax Relief Act

Introduced: November 20, 2018 Introduced by: Dunn, Neal P. Republican · Florida See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Nov 20, 2018
Referred to the House Committee on Ways and Means.
Nov 20, 2018
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Hurricane Michael Tax Relief Act

This bill amends the Internal Revenue Code to allow various tax credits, deductions, and modifications to existing rules for individuals and businesses affected by Hurricane Michael.

With respect to individuals and businesses in the affected areas, the bill:

  • waives the 10% additional tax on early distributions from retirement plans for up to $100,000 in distributions made on or after October 9, 2018, and before January 1, 2020;
  • permits individuals to recontribute funds to retirement plans if the funds were distributed for a home purchase in a Hurricane Michael disaster area that was cancelled on account of the hurricane;
  • increases the limit and extends the repayment deadline for loans from retirement plans;
  • allows an employee retention tax credit for a portion of the wages paid to an employee whose principal place of employment on specified dates was in a Hurricane Michael disaster zone;
  • temporarily suspends the limitation on charitable contributions for relief efforts in the Hurricane Michael disaster area;
  • modifies the rules for the deduction for personal casualty losses; and
  • allows taxpayers to use earned income from the immediately preceding year for the purpose of determining earned income for the earned income tax credit and the child tax credit.
What's happening now November 20, 2018

Referred to the House Committee on Ways and Means.

 Related & companion bills 3
  • HR 6854 Related bill Hurricane Florence Tax Relief Act
  • S 3648 Related bill Hurricanes Florence and Michael and California Wildfire Tax Relief Act
  • HR 88 Related bill Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
 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. 7166: Hurricane Michael Tax Relief Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-7166/
MLA
"H.R. 7166: Hurricane Michael Tax Relief Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-7166/.
Bluebook (legal)
H.R. 7166, 115th Cong. (2026), https://openamerica.io/bill/115-HR-7166/.
Markdown link
[H.R. 7166: Hurricane Michael Tax Relief Act](https://openamerica.io/bill/115-HR-7166/)
Report a problem