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H.R. 7166 115th Congress House

Hurricane Michael Tax Relief Act

Official title: To provide tax relief for the victims of Hurricane Michael, and for other purposes.

Introduced: November 20, 2018 Introduced by: Neal P. Dunn Republican · Florida See on congress.gov
Taxation Charitable contributionsDisaster relief and insuranceEmployee benefits and pensionsFlorida
More subjectsShow fewer subjects
Income tax creditsIncome tax deductionsIncome tax exclusionNatural disastersPoverty and welfare assistanceTax administration and collection, taxpayersTax treatment of familiesWages and earnings
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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
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 Latest action November 20, 2018

Referred to the House Committee on Ways and Means.

 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.
 Related & companion bills 3
  • HR 6854 Hurricane Florence Tax Relief Act
  • S 3648 Hurricanes Florence and Michael and California Wildfire Tax Relief Act
  • HR 88 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
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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/)
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