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S. 5457 118th Congress Senate

Disaster Relief and Resilience Act

Official title: A bill to amend the Internal Revenue Code of 1986 to allow a portion of general business credit carryforwards to be transferred by certain taxpayers affected by federally declared disasters.

Introduced: December 10, 2024 Introduced by: Lindsey Graham Republican · South Carolina See on congress.gov
Taxation
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Dec 9, 2024
Read twice and referred to the Committee on Finance.
Dec 9, 2024
Introduced in Senate
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 Latest action December 9, 2024

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 10380 Identical bill Disaster Relief and Resilience Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 6

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

 Cosponsors 4
All 4 Republican 4
R
Scott, Rick
Florida · Dec 12, 2024
 R
Budd, Ted
North Carolina · Dec 10, 2024
 R
Scott, Tim
South Carolina · Dec 9, 2024
 R
Tillis, Thomas
North Carolina · Dec 9, 2024
Cite this page click to expand
APA
U.S. Congress. (2026). S. 5457: Disaster Relief and Resilience Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-5457/
MLA
"S. 5457: Disaster Relief and Resilience Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-5457/.
Bluebook (legal)
S. 5457, 118th Cong. (2026), https://openamerica.io/bill/118-S-5457/.
Markdown link
[S. 5457: Disaster Relief and Resilience Act](https://openamerica.io/bill/118-S-5457/)
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