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H.R. 8440 116th Congress House

Disaster Tax Relief Act of 2020

Official title: To provide disaster tax relief.

Introduced: September 29, 2020 Introduced by: Mike Thompson Democratic · California See on congress.gov
Taxation Business expensesDisaster relief and insuranceEmployee benefits and pensionsHousing finance and home ownership
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Income tax creditsIncome tax deductionsIncome tax exclusionTax administration and collection, taxpayersU.S. territories and protectoratesWages and earnings
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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
Sep 29, 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.
Sep 29, 2020
Introduced in House
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 Latest action September 29, 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 Tax Relief Act of 2020

This bill sets forth tax relief provisions for taxpayers residing in a disaster zone. Specifically, the bill

  • allows penalty-free qualified disaster distributions from tax-exempt retirement plans up to $100,000,
  • allows recontributions of distributions for home purchases cancelled due to disasters,
  • increases to $100,000 the limit on loans from retirement plans not treated as distributions,
  • allows an employee retention tax credit for 40% of wages paid by employers affected by a disaster,
  • expands eligibility for disaster-related personal casualty losses,
  • permits the calculation of the earned income tax credit based upon income earned prior to 2020, and
  • suspends the limitation on corporate charitable contributions.
 Related & companion bills 5
  • S 4596 Disaster Tax Relief Act of 2020
  • HR 6762 COVID-19 Earned Income Act
  • HR 8314 Disaster RELIEF Act
  • S 3542 COVID-19 Earned Income Act
  • S 4621 2020 Disasters Tax Relief Act
 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. 8440: Disaster Tax Relief Act of 2020. 116th Congress. Open America. https://openamerica.io/bill/116-HR-8440/
MLA
"H.R. 8440: Disaster Tax Relief Act of 2020." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-8440/.
Bluebook (legal)
H.R. 8440, 116th Cong. (2026), https://openamerica.io/bill/116-HR-8440/.
Markdown link
[H.R. 8440: Disaster Tax Relief Act of 2020](https://openamerica.io/bill/116-HR-8440/)
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