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HR 140 119th Congress House Taxation Charitable contributions Employee benefits and pensions Income tax credits Income tax deductions Natural disasters

Hurricane Helene and Milton Tax Relief Act of 2025

Introduced: January 22, 2025 Introduced by: Buchanan, Vern Republican · Florida See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 3, 2025
Referred to the House Committee on Ways and Means.
Jan 3, 2025
Introduced in House
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 Plain-English summary Congressional Research Service

Hurricane Helene and Milton Tax Relief Act of 2025

This bill increases the tax deduction for charitable contributions related to Hurricanes Helene and Milton relief efforts and makes changes related to distributions and loans from retirement plans and the earned income tax credit (EITC) for eligible individuals impacted by the hurricanes.

The bill increases the maximum tax deduction for charitable contributions to 100% of adjusted gross income for individuals and 20% of taxable income for corporations for qualified hurricane disaster contributions. Further, individuals may claim a deduction for qualified hurricane disaster contributions even if they do not itemize their tax deductions.

The bill defines qualified hurricane disaster contributions, as charitable contributions for Hurricanes Helene and Milton relief efforts made on or after September 28, 2024, and before December 31, 2025. 

The bill also 

  • eliminates the 10% penalty on early distributions from a qualified retirement plan for up to $100,000 of qualified hurricane disaster distributions to an eligible individual,
  • allows eligible individuals to include qualified hurricane disaster distributions in income over three years, and
  • increases the loan amount that may be borrowed from a qualified retirement plan to $100,000 and allows such loans to be repaid over a longer time period.

An eligible individual is an individual whose principal home during the incident period was in a qualified hurricane disaster area and who sustained economic loss due to Hurricanes Helene or Milton.

Finally, the bill allows eligible individuals to calculate the EITC for the 2024 tax year using 2023 earned income. 

What's happening now January 3, 2025

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 10

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

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 Cosponsors 1
All 1 Republican 1
R
Edwards, Chuck
North Carolina · Jan 22, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 140: Hurricane Helene and Milton Tax Relief Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-HR-140/
MLA
"H.R. 140: Hurricane Helene and Milton Tax Relief Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-140/.
Bluebook (legal)
H.R. 140, 119th Cong. (2026), https://openamerica.io/bill/119-HR-140/.
Markdown link
[H.R. 140: Hurricane Helene and Milton Tax Relief Act of 2025](https://openamerica.io/bill/119-HR-140/)
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