Skip to main content
H.R. 8314 116th Congress House

Disaster RELIEF Act

Official title: To provide with respect to recent disasters an employee retention credit for employers affected by such disasters and rules for disaster-related personal casualty losses.

Introduced: September 18, 2020 See on congress.gov
Taxation Business expensesDisaster relief and insuranceIncome tax creditsIncome tax deductionsWages and earnings
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
Sep 18, 2020
Introduced in House
Sep 18, 2020
Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
 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.

 Latest action September 18, 2020

Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Plain-English summary Congressional Research Service

Disaster Recovery for Economies, Local Individuals, Employers, and Families Act of 2020 or the Disaster RELIEF Act

This bill provides tax relief measures for individual and business taxpayers in qualified disaster areas during a specified period, other than areas for which a disaster has been declared solely by reason of COVID-19 (i.e., coronavirus disease 2019).

Specifically, the bill provides employers in a disaster area a tax credit designed to retain employees by allowing a credit for 40% of their employee wages, not exceeding $6,000 for each employee. It also allows an enhanced tax deduction for personal casualty losses incurred in a disaster area.

 Related & companion bills 1
  • HR 8440 Disaster Tax Relief Act of 2020
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 8314: Disaster RELIEF Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-8314/
MLA
"H.R. 8314: Disaster RELIEF Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-8314/.
Bluebook (legal)
H.R. 8314, 116th Cong. (2026), https://openamerica.io/bill/116-HR-8314/.
Markdown link
[H.R. 8314: Disaster RELIEF Act](https://openamerica.io/bill/116-HR-8314/)
Report a problem