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HR 536 116th Congress House Taxation Charitable contributions Disaster relief and insurance Employee benefits and pensions Income tax credits Income tax deductions Income tax exclusion Natural disasters North Carolina Poverty and welfare assistance South Carolina Tax administration and collection, taxpayers Tax treatment of families Virginia Wages and earnings

Hurricane Florence Tax Relief Act

Introduced: January 14, 2019 See on congress.gov
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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
Jan 14, 2019
Referred to the House Committee on Ways and Means.
Jan 14, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

Hurricane Florence Tax Relief Act

This bill allows various tax credits, tax deductions, and modifications to existing rules for individuals and businesses affected by Hurricane Florence.

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 September 13, 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 Florence 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 Florence disaster zone;
  • temporarily suspends the limitation on charitable contributions for relief efforts in the Hurricane Florence 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 January 14, 2019

Referred to the House Committee on Ways and Means.

 Related & companion bills 7
  • HR 1148 Related bill 2018 Natural Disasters Tax Relief Act
  • HR 2145 Related bill Disaster Tax Relief Act of 2019
  • 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 1133 Related bill Disaster Tax Relief Act of 2019
  • S 2544 Related bill Hurricanes Florence and Michael and California Wildfire Tax Relief Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Republican 4
R
Budd, Ted
North Carolina · Jan 14, 2019
 R
Foxx, Virginia
North Carolina · Jan 14, 2019
 R
Hudson, Richard
North Carolina · Jan 14, 2019
 R
Rouzer, David
North Carolina · Jan 14, 2019
Walker, Mark
· Jan 14, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 536: Hurricane Florence Tax Relief Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-536/
MLA
"H.R. 536: Hurricane Florence Tax Relief Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-536/.
Bluebook (legal)
H.R. 536, 116th Cong. (2026), https://openamerica.io/bill/116-HR-536/.
Markdown link
[H.R. 536: Hurricane Florence Tax Relief Act](https://openamerica.io/bill/116-HR-536/)
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