Skip to main content
S 1133 116th Congress Senate Taxation Charitable contributions Disaster relief and insurance Employee benefits and pensions Housing finance and home ownership Income tax credits Income tax deductions Income tax exclusion Wages and earnings

Disaster Tax Relief Act of 2019

Introduced: April 10, 2019 Introduced by: Fischer, Deb Republican · Nebraska 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 10, 2019
Read twice and referred to the Committee on Finance.
Apr 10, 2019
Introduced in Senate
 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 federally declared disasters that occurred after December 31, 2018, and before April 15, 2019.

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 increases the limitation on tax deductions for charitable contributions for relief efforts in disaster areas,
  • modifies the rules for the deduction for personal casualty losses, and
  • 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.
What's happening now April 10, 2019

Read twice and referred to the Committee on Finance.

 Related & companion bills 9
  • HR 536 Related bill Hurricane Florence Tax Relief Act
  • HR 1148 Related bill 2018 Natural Disasters Tax Relief Act
  • HR 2145 Related bill Disaster Tax Relief Act of 2019
  • HR 3287 Related bill TREAD Act
  • HR 4415 Related bill To provide a temporary increase in the limitation on deductible contributions made for relief efforts related to Hurric…
  • S 617 Related bill Tax Extender and Disaster Relief Act of 2019
  • HR 1865 Related bill Further Consolidated Appropriations Act, 2020
  • S 2544 Related bill Hurricanes Florence and Michael and California Wildfire Tax Relief Act
  • HR 2284 Identical bill Disaster Tax Relief Act of 2019
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Ernst, Joni
Iowa · Apr 10, 2019
 R
Grassley, Chuck
Iowa · Apr 10, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1133: Disaster Tax Relief Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-S-1133/
MLA
"S. 1133: Disaster Tax Relief Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-1133/.
Bluebook (legal)
S. 1133, 116th Cong. (2026), https://openamerica.io/bill/116-S-1133/.
Markdown link
[S. 1133: Disaster Tax Relief Act of 2019](https://openamerica.io/bill/116-S-1133/)
Report a problem