H.R. 2145: Disaster Tax Relief Act of 2019

116th Congress · introduced 2019-04-09 · Taxation · Latest: Referred to the House Committee on Ways and Means.

federal

Follow this bill, step by step

Where it came from: introduced 2019-04-09 · official record
Who proposed it: Rep. Rice, Tom [R-SC-7] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Referred to the House Committee on Ways and Means. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Disaster Tax Relief Act of 2019

Plain summary

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 certain federally declared disasters that began after January 1, 2018, and before the enactment of this bill. 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 suspends the limitation on tax deductions for charitable contributions for relief efforts in disaster areas, modifies the rules for the deduction for personal casualty losses, 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, and automatically extends tax filing deadlines for taxpayers who have a principal residence or place of business located in a disaster area. The bill also requires the Department of the Treasury to make payments to certain U.S. possessions to either compensate for revenue lost due to specified provisions in the bill or allow residents to benefit from the provisions.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

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PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Disaster Tax Relief Act of 2019

Source: Congressional Research Service summary (Introduced in House)

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Rice, Tom [R-SC-7] · 3 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Austin Scott (R-GA), Neal P. Dunn (R-FL), David Rouzer (R-NC)

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (2)

Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Rulemaking: The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in House)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-116hr2145.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/116/hr>

Record fed-us-cong116-hr2145 · catalog fed-us-congress-bills-cong116 · updated 2026-11-15 by psicol fed-bills-cong116