Skip to main content
HR 2145 116th Congress House Taxation Charitable contributions Disaster relief and insurance Government employee pay, benefits, personnel management Guam Income tax credits Income tax deductions Income tax deferral Income tax exclusion Natural disasters Northern Mariana Islands Tax administration and collection, taxpayers Tax treatment of families U.S. territories and protectorates Wages and earnings

Disaster Tax Relief Act of 2019

Introduced: April 9, 2019 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Apr 9, 2019
Referred to the House Committee on Ways and Means.
Apr 9, 2019
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

Disaster Tax Relief Act of 2019

This bill allows various tax credits, tax deductions, and modifications to existing rules for individuals and businesses affected by certain federally declared disasters that began after January 1, 2018, and before the enactment of this bill.

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

  • waives the 10% additional tax on certain early distributions from retirement plans,
  • permits individuals to recontribute funds to retirement plans if the funds were distributed for a home purchase that was cancelled on account of a disaster,
  • increases the limit and extends the repayment deadline for loans from retirement plans,
  • allows an employee retention tax credit for employers affected by disasters,
  • temporarily suspends the limitation on tax deductions for charitable contributions for relief efforts in disaster areas,
  • modifies the rules for the deduction for personal casualty losses,
  • allows taxpayers residing in disaster areas 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, and
  • automatically extends tax filing deadlines for taxpayers who have a principal residence or place of business located in a disaster area.

The bill also requires the Department of the Treasury to make payments to certain U.S. possessions to either compensate for revenue lost due to specified provisions in the bill or allow residents to benefit from the provisions.

What's happening now April 9, 2019

Referred to the House Committee on Ways and Means.

 Related & companion bills 10
  • HR 1865 Related bill Further Consolidated Appropriations Act, 2020
  • HR 2284 Related bill Disaster Tax Relief Act of 2019
  • HR 3287 Related bill TREAD Act
  • HR 3301 Related bill Taxpayer Certainty and Disaster Tax Relief Act of 2019
  • S 617 Related bill Tax Extender and Disaster Relief Act of 2019
  • S 1133 Related bill Disaster Tax Relief Act of 2019
  • S 2544 Related bill Hurricanes Florence and Michael and California Wildfire Tax Relief Act
  • HR 536 Related bill Hurricane Florence Tax Relief Act
  • HR 1095 Related bill Disaster Certainty Act of 2019
  • HR 1148 Related bill 2018 Natural Disasters Tax Relief Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 3
R
Dunn, Neal P.
Florida · Apr 9, 2019
 R
Rouzer, David
North Carolina · Apr 9, 2019
 R
Scott, Austin
Georgia · Apr 9, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2145: Disaster Tax Relief Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-2145/
MLA
"H.R. 2145: Disaster Tax Relief Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-2145/.
Bluebook (legal)
H.R. 2145, 116th Cong. (2026), https://openamerica.io/bill/116-HR-2145/.
Markdown link
[H.R. 2145: Disaster Tax Relief Act of 2019](https://openamerica.io/bill/116-HR-2145/)
Report a problem