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S. 2544 116th Congress Senate

Hurricanes Florence and Michael and California Wildfire Tax Relief Act

Official title: A bill to provide tax relief for the victims of Hurricane Florence, Hurricane Michael, and certain California wildfires.

Introduced: September 25, 2019 See on congress.gov
Taxation CaliforniaCharitable contributionsDisaster relief and insuranceEmployee benefits and pensions
More subjectsShow fewer subjects
FiresFloridaForests, forestry, treesIncome tax creditsIncome tax deductionsIncome tax exclusionNatural disastersNorth CarolinaPoverty and welfare assistanceSouth CarolinaTax administration and collection, taxpayersTax treatment of familiesVirginiaWages 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 25, 2019
Read twice and referred to the Committee on Finance.
Sep 25, 2019
Introduced in Senate
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 Latest action September 25, 2019

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Hurricanes Florence and Michael and California Wildfire Tax Relief Act

This bill provides for tax relief for individuals in areas affected by Hurricanes Florence and Michael and the California wildfires. Specifically, it

  • allows tax-free distributions from tax-preferred pension plans for disaster-related expenses,
  • increases the limit on allowable loans from pension plans,
  • allows employers in disaster areas a tax credit to assist in retaining employees affected by disasters,
  • suspends the limitation on the tax deduction for charitable contributions for disaster relief,
  • allows nonitemizing taxpayers to claim personal casualty losses, and
  • allows the use of earned income for the preceding year for claiming the earning income and child tax credits.
 Related & companion bills 4
  • HR 536 Hurricane Florence Tax Relief Act
  • HR 2145 Disaster Tax Relief Act of 2019
  • HR 2284 Disaster Tax Relief Act of 2019
  • S 1133 Disaster Tax Relief Act of 2019
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 2
R
Graham, Lindsey
South Carolina · Sep 25, 2019
Isakson, Johnny
· Sep 25, 2019
 R
Tillis, Thomas
North Carolina · Sep 25, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2544: Hurricanes Florence and Michael and California Wildfire Tax Relief Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-2544/
MLA
"S. 2544: Hurricanes Florence and Michael and California Wildfire Tax Relief Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-2544/.
Bluebook (legal)
S. 2544, 116th Cong. (2026), https://openamerica.io/bill/116-S-2544/.
Markdown link
[S. 2544: Hurricanes Florence and Michael and California Wildfire Tax Relief Act](https://openamerica.io/bill/116-S-2544/)
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