Text: H.R.3823 — 115th Congress (2017-2018)All Information (Except Text)

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Public Law No: 115-63 (09/29/2017)

 
[115th Congress Public Law 63]
[From the U.S. Government Publishing Office]



[[Page 1167]]

    DISASTER TAX RELIEF AND AIRPORT AND AIRWAY EXTENSION ACT OF 2017

[[Page 131 STAT. 1168]]

Public Law 115-63
115th Congress

                                 An Act


 
To amend title 49, United States Code, to extend authorizations for the 
airport improvement program, to amend the Internal Revenue Code of 1986 
   to extend the funding and expenditure authority of the Airport and 
    Airway Trust Fund, to provide disaster tax relief, and for other 
           purposes. <<NOTE: Sept. 29, 2017 -  [H.R. 3823]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Disaster Tax 
Relief and Airport and Airway Extension Act of 2017. 26 USC 1 note.>> 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Disaster Tax Relief 
and Airport and Airway Extension Act of 2017''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.

                   TITLE I--FEDERAL AVIATION PROGRAMS

Sec. 101. Extension of airport improvement program.
Sec. 102. Extension of expiring authorities.
Sec. 103. Federal Aviation Administration operations.
Sec. 104. Small community air service.
Sec. 105. Air navigation facilities and equipment.
Sec. 106. Research, engineering, and development.
Sec. 107. Funding for aviation programs.

                  TITLE II--AVIATION REVENUE PROVISIONS

Sec. 201. Expenditure authority from Airport and Airway Trust Fund.
Sec. 202. Extension of taxes funding Airport and Airway Trust Fund.

                  TITLE III--EXPIRING HEALTH PROVISIONS

Sec. 301. Extension of certain public health programs.
Sec. 302. Extension of Medicare Patient IVIG Access Demonstration 
           Project.
Sec. 303. Funds from the Medicare Improvement Fund.

         TITLE IV--DEVELOPMENT OF PRIVATE FLOOD INSURANCE MARKET

Sec. 401. Private flood insurance.

       TITLE V--TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA

Sec. 501. Definitions.
Sec. 502. Special disaster-related rules for use of retirement funds.
Sec. 503. Disaster-related employment relief.
Sec. 504. Additional disaster-related tax relief provisions.
Sec. 505. Budgetary effects.

TITLE <<NOTE: Time periods.>>  I--FEDERAL AVIATION PROGRAMS
SEC. 101. EXTENSION OF AIRPORT IMPROVEMENT PROGRAM.

    (a) Authorization of Appropriations.--

[[Page 131 STAT. 1169]]

            (1) In general.--Section 48103(a) of title 49, United States 
        Code, is amended by striking the period at the end and inserting 
        ``and $1,670,410,959 for the period beginning on October 1, 
        2017, and ending on March 31, 2018.''.
            (2) Obligation of amounts.--Subject to limitations specified 
        in advance in appropriations Acts, sums made available pursuant 
        to the amendment made by paragraph (1) may be obligated at any 
        time through September 30, 2018, and shall remain available 
        until expended.
            (3) Program implementation.--For purposes of calculating 
        funding apportionments and meeting other requirements under 
        sections 47114, 47115, 47116, and 47117 of title 49, United 
        States Code, for the period beginning on October 1, 2017, and 
        ending on March 31, 2018, the Administrator of the Federal 
        Aviation Administration shall--
                    (A) first calculate such funding apportionments on 
                an annualized basis as if the total amount available 
                under section 48103 of such title for fiscal year 2018 
                were $3,350,000,000; and
                    (B) then reduce by 50 percent--
                          (i) all funding apportionments calculated 
                      under subparagraph (A); and
                          (ii) amounts available pursuant to sections 
                      47117(b) and 47117(f)(2) of such title.

    (b) Project Grant Authority.--Section 47104(c) of title 49, United 
States Code, is amended in the matter preceding paragraph (1) by 
striking ``September 30, 2017,'' and inserting ``March 31, 2018,''.
SEC. 102. EXTENSION OF EXPIRING AUTHORITIES.

    (a) Section 47107(r)(3) of title 49, United States Code, is amended 
by striking ``October 1, 2017'' and inserting ``April 1, 2018''.
    (b) Section 47114(c)(1)(F) of title 49, United States Code, is 
amended--
            (1) in the subparagraph heading by striking ``for fiscal 
        year 2017''; and
            (2) in the matter preceding clause (i) by striking ``for 
        fiscal year 2017 an amount'' and inserting ``for each of fiscal 
        years 2017 and 2018 an amount''.

    (c) Section 47115(j) of title 49, United States Code, is amended by 
inserting ``and for the period beginning on October 1, 2017, and ending 
on March 31, 2018'' after ``fiscal years 2012 through 2017''.
    (d) Section 47124(b)(3)(E) of title 49, United States Code, is 
amended by inserting ``and not more than $5,160,822 for the period 
beginning on October 1, 2017, and ending on March 31, 2018,'' after 
``fiscal years 2012 through 2017''.
    (e) Section 47141(f) of title 49, United States Code, is amended by 
striking ``September 30, 2017'' and inserting ``March 31, 2018''.
    (f) Section 186(d) of the Vision 100--Century of Aviation 
Reauthorization Act (117 Stat. 2518) is amended by inserting ``and for 
the period beginning on October 1, 2017, and ending on March 31, 2018,'' 
after ``fiscal years 2012 through 2017''.
    (g) Section 409(d) of the Vision 100--Century of Aviation 
Reauthorization Act (49 U.S.C. 41731 note) is amended by striking 
``September 30, 2017'' and inserting ``March 31, 2018''.

[[Page 131 STAT. 1170]]

    (h) Section 140(c)(1) of the FAA Modernization and Reform Act of 
2012 (126 Stat. 28) is amended by striking ``2017'' and inserting 
``2018''.
    (i) Section 411(h) of the FAA Modernization and Reform Act of 2012 
(49 U.S.C. 42301 prec. note) is amended by striking ``September 30, 
2017'' and inserting ``March 31, 2018''.
    (j) Section 822(k) of the FAA Modernization and Reform Act of 2012 
(49 U.S.C. 47141 note) is amended by striking ``September 30, 2017'' and 
inserting ``March 31, 2018''.
    (k) Section 2306(b) of the FAA Extension, Safety, and Security Act 
of 2016 (130 Stat. 641) is amended by striking ``October 1, 2017'' and 
inserting ``April 1, 2018''.
SEC. 103. FEDERAL AVIATION ADMINISTRATION OPERATIONS.

    Section 106(k) of title 49, United States Code, is amended--
            (1) in paragraph (1)--
                    (A) in subparagraph (D) by striking ``and'' at the 
                end;
                    (B) in subparagraph (E) by striking the period at 
                the end and inserting ``; and''; and
                    (C) by inserting after subparagraph (E) the 
                following:
                    ``(F) $4,999,191,956 for the period beginning on 
                October 1, 2017, and ending on March 31, 2018.''; and
            (2) in paragraph (3) by inserting ``and for the period 
        beginning on October 1, 2017, and ending on March 31, 2018'' 
        after ``fiscal years 2012 through 2017''.
SEC. 104. SMALL COMMUNITY AIR SERVICE.

    (a) Essential Air Service Authorization.--Section 41742(a)(2) of 
title 49, United States Code, is amended by striking ``and $175,000,000 
for each of fiscal years 2016 and 2017'' and inserting ``$175,000,000 
for each of fiscal years 2016 and 2017, and $74,794,521 for the period 
beginning on October 1, 2017, and ending on March 31, 2018,''.
    (b) Airports Not Receiving Sufficient Service.--Section 41743(e)(2) 
of title 49, United States Code, is amended by inserting ``and 
$4,986,301 for the period beginning on October 1, 2017, and ending on 
March 31, 2018,'' after ``fiscal years 2012 through 2017''.
SEC. 105. AIR NAVIGATION FACILITIES AND EQUIPMENT.

    Section 48101(a) of title 49, United States Code, is amended by 
adding at the end the following:
            ``(6) $1,423,589,041 for the period beginning on October 1, 
        2017, and ending on March 31, 2018.''.
SEC. 106. RESEARCH, ENGINEERING, AND DEVELOPMENT.

    Section 48102(a) of title 49, United States Code, is amended--
            (1) in paragraph (8) by striking ``and'' at the end;
            (2) in paragraph (9) by striking the period at the end and 
        inserting ``; and''; and
            (3) by adding at the end the following:
            ``(10) $88,008,219 for the period beginning on October 1, 
        2017 and ending on March 31, 2018.''.
SEC. 107. FUNDING FOR AVIATION PROGRAMS.

    (a) In General.--Section 48114 of title 49, United States Code, is 
amended--
            (1) in subsection (a)(2) by striking ``2017'' and inserting 
        ``2018''; and

[[Page 131 STAT. 1171]]

            (2) in subsection (c)(2) by striking ``2017'' and inserting 
        ``2018''.

    (b) Compliance With Funding Requirements.--The budget authority 
authorized in this title, including the amendments made by this title, 
shall be deemed to satisfy the requirements of subsections (a)(1)(B) and 
(a)(2) of section 48114 of title 49, United States Code, for the period 
beginning on October 1, 2017, and ending on March 31, 2018.

                  TITLE II--AVIATION REVENUE PROVISIONS

SEC. 201. EXPENDITURE AUTHORITY FROM AIRPORT AND AIRWAY TRUST 
                        FUND.

    (a) In General.--Section 9502(d)(1) of the Internal Revenue Code of 
1986 <<NOTE: 26 USC 9502.>>  is amended--
            (1) in the matter preceding subparagraph (A) by striking 
        ``October 1, 2017'' and inserting ``April 1, 2018''; and
            (2) in subparagraph (A) by striking the semicolon at the end 
        and inserting ``or the Disaster Tax Relief and Airport and 
        Airway Extension Act of 2017;''.

    (b) Conforming Amendment.--Section 9502(e)(2) of such Code is 
amended by striking ``October 1, 2017'' and inserting ``April 1, 2018''.
SEC. 202. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST 
                        FUND.

    (a) Fuel Taxes.--Section 4081(d)(2)(B) of the Internal Revenue Code 
of 1986 is amended by striking ``September 30, 2017'' and inserting 
``March 31, 2018''.
    (b) Ticket Taxes.--
            (1) Persons.--Section 4261(k)(1)(A)(ii) of such Code is 
        amended by striking ``September 30, 2017'' and inserting ``March 
        31, 2018''.
            (2) Property.--Section 4271(d)(1)(A)(ii) of such Code is 
        amended by striking ``September 30, 2017'' and inserting ``March 
        31, 2018''.

    (c) Fractional Ownership Programs.--
            (1) Treatment as noncommercial aviation.--Section 4083(b) of 
        such Code is amended by striking ``October 1, 2017'' and 
        inserting ``April 1, 2018''.
            (2) Exemption from ticket taxes.--Section 4261(j) of such 
        Code is amended by striking ``September 30, 2017'' and inserting 
        ``March 31, 2018''.

                  TITLE III--EXPIRING HEALTH PROVISIONS

SEC. 301. EXTENSION OF CERTAIN PUBLIC HEALTH PROGRAMS.

    (a) Extension of Program of Payments to Teaching Health Centers That 
Operate Graduate Medical Education Programs.--Section 340H(g) of the 
Public Health Service Act (42 U.S.C. 256h(g)) is amended--

[[Page 131 STAT. 1172]]

            (1) by striking ``and $60,000,000'' and inserting ``, 
        $60,000,000''; and
            (2) by inserting ``, and $15,000,000 for the first quarter 
        of fiscal year 2018'' before the period at the end.

    (b) Extension of Special Diabetes Program for Indians.--Section 
330C(c)(2) of the Public Health Service Act (42 U.S.C. 254c-3(c)(2)) is 
amended--
            (1) in subparagraph (B), by striking ``and'' at the end;
            (2) in subparagraph (C), by striking the period at the end 
        and inserting ``; and''; and
            (3) by adding at the end the following new subparagraph:
                    ``(D) $37,500,000 for the first quarter of fiscal 
                year 2018.''.

    (c) Technical Corrections.--Part D of the Public Health Service Act 
is amended by redesignating--
            (1) the second subpart XI (42 U.S.C. 256i; relating to a 
        community-based collaborative care network program) as subpart 
        XII; and
            (2) the second section 340H (42 U.S.C. 256i) as section 
        340I.
SEC. 302. <<NOTE: Time periods.>>  EXTENSION OF MEDICARE PATIENT 
                        IVIG ACCESS DEMONSTRATION PROJECT.

    Section 101(b) of the Medicare IVIG Access and Strengthening 
Medicare and Repaying Taxpayers Act of 2012 (42 U.S.C. 1395l note) is 
amended--
            (1) in paragraph (1), by inserting after ``for a period of 3 
        years'' the following: ``and, subject to the availability of 
        funds under subsection (g)--
                    ``(A) if the date of enactment of the Disaster Tax 
                Relief and Airport and Airway Extension Act of 2017 is 
                on or before September 30, 2017, for the period 
                beginning on October 1, 2017, and ending on December 31, 
                2020; and
                    ``(B) if the date of enactment of such Act is after 
                September 30, 2017, for the period beginning on the date 
                of enactment of such Act and ending on December 31, 
                2020''; and
            (2) in paragraph (2), by adding at the end the following new 
        sentences: ``Subject to the preceding sentence, a Medicare 
        beneficiary enrolled in the demonstration project on September 
        30, 2017, shall be automatically enrolled during the period 
        beginning on the date of the enactment of the Disaster Tax 
        Relief and Airport and Airway Extension Act of 2017 and ending 
        on December 31, 2020, without submission of another 
        application.''.
SEC. 303. FUNDS FROM THE MEDICARE IMPROVEMENT FUND.

    Section 1898(b)(1) of the Social Security Act (42 U.S.C. 
1395iii(b)(1)) is amended by striking ``during and after fiscal year 
2021, $270,000,000'' and inserting ``during and after fiscal year 2021, 
$220,000,000''.

[[Page 131 STAT. 1173]]

       TITLE V--TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA

SEC. 501. <<NOTE: Determinations. President.>>  DEFINITIONS.

    (a) Hurricane Harvey Disaster Zone and Disaster Area.--For purposes 
of this title--
            (1) Hurricane harvey disaster zone.--The term ``Hurricane 
        Harvey disaster zone'' means that portion of the Hurricane 
        Harvey disaster area determined by the President to warrant 
        individual or individual and public assistance from the Federal 
        Government under the Robert T. Stafford Disaster Relief and 
        Emergency Assistance Act by reason of Hurricane Harvey.
            (2) Hurricane harvey disaster area.--The term ``Hurricane 
        Harvey disaster area'' means an area with respect to which a 
        major disaster has been declared by the President before 
        September 21, 2017, under section 401 of such Act by reason of 
        Hurricane Harvey.

    (b) Hurricane Irma Disaster Zone and Disaster Area.--For purposes of 
this title--
            (1) Hurricane irma disaster zone.--The term ``Hurricane Irma 
        disaster zone'' means that portion of the Hurricane Irma 
        disaster area determined by the President to warrant individual 
        or individual and public assistance from the Federal Government 
        under such Act by reason of Hurricane Irma.
            (2) Hurricane irma disaster area.--The term ``Hurricane Irma 
        disaster area'' means an area with respect to which a major 
        disaster has been declared by the President before September 21, 
        2017, under section 401 of such Act by reason of Hurricane Irma.

    (c) Hurricane Maria Disaster Zone and Disaster Area.--For purposes 
of this title--
            (1) Hurricane maria disaster zone.--The term ``Hurricane 
        Maria disaster zone'' means that portion of the Hurricane Maria 
        disaster area determined by the President to warrant individual 
        or individual and public assistance from the Federal Government 
        under such Act by reason of Hurricane Maria.
            (2) Hurricane maria disaster area.--The term ``Hurricane 
        Maria disaster area'' means an area with respect to which a 
        major disaster has been declared by the President before 
        September 21, 2017, under section 401 of such Act by reason of 
        Hurricane Maria.
SEC. 502. SPECIAL DISASTER-RELATED RULES FOR USE OF RETIREMENT 
                        FUNDS.

    (a) Tax-Favored Withdrawals From Retirement Plans.--
            (1) In general.--Section 72(t) of the Internal Revenue Code 
        of 1986 shall not apply to any qualified hurricane distribution.
            (2) Aggregate dollar limitation.--
                    (A) In general.--For purposes of this subsection, 
                the aggregate amount of distributions received by an 
                individual which may be treated as qualified hurricane 
                distributions for any taxable year shall not exceed the 
                excess (if any) of--
                          (i) $100,000, over

[[Page 131 STAT. 1174]]

                          (ii) the aggregate amounts treated as 
                      qualified hurricane distributions received by such 
                      individual for all prior taxable years.
                    (B) Treatment of plan distributions.--If a 
                distribution to an individual would (without regard to 
                subparagraph (A)) be a qualified hurricane distribution, 
                a plan shall not be treated as violating any requirement 
                of the Internal Revenue Code of 1986 merely because the 
                plan treats such distribution as a qualified hurricane 
                distribution, unless the aggregate amount of such 
                distributions from all plans maintained by the employer 
                (and any member of any controlled group which includes 
                the employer) to such individual exceeds $100,000.
                    (C) <<NOTE: Definitions.>>  Controlled group.--For 
                purposes of subparagraph (B), the term ``controlled 
                group'' means any group treated as a single employer 
                under subsection (b), (c), (m), or (o) of section 414 of 
                the Internal Revenue Code of 1986.
            (3) <<NOTE: Deadlines.>>  Amount distributed may be 
        repaid.--
                    (A) <<NOTE: Time period.>>  In general.--Any 
                individual who receives a qualified hurricane 
                distribution may, at any time during the 3-year period 
                beginning on the day after the date on which such 
                distribution was received, make one or more 
                contributions in an aggregate amount not to exceed the 
                amount of such distribution to an eligible retirement 
                plan of which such individual is a beneficiary and to 
                which a rollover contribution of such distribution could 
                be made under section 402(c), 403(a)(4), 403(b)(8), 
                408(d)(3), or 457(e)(16), of the Internal Revenue Code 
                of 1986, as the case may be.
                    (B) Treatment of repayments of distributions from 
                eligible retirement plans other than iras.--For purposes 
                of the Internal Revenue Code of 1986, if a contribution 
                is made pursuant to subparagraph (A) with respect to a 
                qualified hurricane distribution from an eligible 
                retirement plan other than an individual retirement 
                plan, then the taxpayer shall, to the extent of the 
                amount of the contribution, be treated as having 
                received the qualified hurricane distribution in an 
                eligible rollover distribution (as defined in section 
                402(c)(4) of such Code) and as having transferred the 
                amount to the eligible retirement plan in a direct 
                trustee to trustee transfer within 60 days of the 
                distribution.
                    (C) Treatment of repayments for distributions from 
                iras.--For purposes of the Internal Revenue Code of 
                1986, if a contribution is made pursuant to subparagraph 
                (A) with respect to a qualified hurricane distribution 
                from an individual retirement plan (as defined by 
                section 7701(a)(37) of such Code), then, to the extent 
                of the amount of the contribution, the qualified 
                hurricane distribution shall be treated as a 
                distribution described in section 408(d)(3) of such Code 
                and as having been transferred to the eligible 
                retirement plan in a direct trustee to trustee transfer 
                within 60 days of the distribution.
            (4) Definitions.--For purposes of this subsection--
                    (A) <<NOTE: Time periods.>>  Qualified hurricane 
                distribution.--Except as provided in paragraph (2), the 
                term ``qualified hurricane distribution'' means--

[[Page 131 STAT. 1175]]

                          (i) any distribution from an eligible 
                      retirement plan made on or after August 23, 2017, 
                      and before January 1, 2019, to an individual whose 
                      principal place of abode on August 23, 2017, is 
                      located in the Hurricane Harvey disaster area and 
                      who has sustained an economic loss by reason of 
                      Hurricane Harvey,
                          (ii) any distribution (which is not described 
                      in clause (i)) from an eligible retirement plan 
                      made on or after September 4, 2017, and before 
                      January 1, 2019, to an individual whose principal 
                      place of abode on September 4, 2017, is located in 
                      the Hurricane Irma disaster area and who has 
                      sustained an economic loss by reason of Hurricane 
                      Irma, and
                          (iii) any distribution (which is not described 
                      in clause (i) or (ii)) from an eligible retirement 
                      plan made on or after September 16, 2017, and 
                      before January 1, 2019, to an individual whose 
                      principal place of abode on September 16, 2017, is 
                      located in the Hurricane Maria disaster area and 
                      who has sustained an economic loss by reason of 
                      Hurricane Maria.
                    (B) Eligible retirement plan.--The term ``eligible 
                retirement plan'' shall have the meaning given such term 
                by section 402(c)(8)(B) of the Internal Revenue Code of 
                1986.
            (5) Income inclusion spread over 3-year period.--
                    (A) In general.--In the case of any qualified 
                hurricane distribution, unless the taxpayer elects not 
                to have this paragraph apply for any taxable year, any 
                amount required to be included in gross income for such 
                taxable year shall be so included ratably over the 3-
                taxable-year period beginning with such taxable year.
                    (B) <<NOTE: Applicability.>>  Special rule.--For 
                purposes of subparagraph (A), rules similar to the rules 
                of subparagraph (E) of section 408A(d)(3) of the 
                Internal Revenue Code of 1986 shall apply.
            (6) Special rules.--
                    (A) Exemption of distributions from trustee to 
                trustee transfer and withholding rules.--For purposes of 
                sections 401(a)(31), 402(f), and 3405 of the Internal 
                Revenue Code of 1986, qualified hurricane distributions 
                shall not be treated as eligible rollover distributions.
                    (B) Qualified hurricane distributions treated as 
                meeting plan distribution requirements.--For purposes 
                the Internal Revenue Code of 1986, a qualified hurricane 
                distribution shall be treated as meeting the 
                requirements of sections 401(k)(2)(B)(i), 
                403(b)(7)(A)(ii), 403(b)(11), and 457(d)(1)(A) of such 
                Code.

    (b) Recontributions of Withdrawals for Home Purchases.--
            (1) Recontributions.--
                    (A) <<NOTE: Time period.>>  In general.--Any 
                individual who received a qualified distribution may, 
                during the period beginning on August 23, 2017, and 
                ending on February 28, 2018, make one or more 
                contributions in an aggregate amount not to exceed the 
                amount of such qualified distribution to an eligible 
                retirement plan (as defined in section 402(c)(8)(B)

[[Page 131 STAT. 1176]]

                of the Internal Revenue Code of 1986) of which such 
                individual is a beneficiary and to which a rollover 
                contribution of such distribution could be made under 
                section 402(c), 403(a)(4), 403(b)(8), or 408(d)(3), of 
                such Code, as the case may be.
                    (B) <<NOTE: Applicability.>>  Treatment of 
                repayments.--Rules similar to the rules of subparagraphs 
                (B) and (C) of subsection (a)(3) shall apply for 
                purposes of this subsection.
            (2) <<NOTE: Definition.>>  Qualified distribution.--For 
        purposes of this subsection, the term ``qualified distribution'' 
        means any distribution--
                    (A) described in section 401(k)(2)(B)(i)(IV), 
                403(b)(7)(A)(ii) (but only to the extent such 
                distribution relates to financial hardship), 
                403(b)(11)(B), or 72(t)(2)(F), of the Internal Revenue 
                Code of 1986,
                    (B) <<NOTE: Time period.>>  received after February 
                28, 2017, and before September 21, 2017, and
                    (C) which was to be used to purchase or construct a 
                principal residence in the Hurricane Harvey disaster 
                area, the Hurricane Irma disaster area, or the Hurricane 
                Maria disaster area, but which was not so purchased or 
                constructed on account of Hurricane Harvey, Hurricane 
                Irma, or Hurricane Maria.

    (c) <<NOTE: Time periods.>>  Loans From Qualified Plans.--
            (1) <<NOTE: Applicability.>>  Increase in limit on loans not 
        treated as distributions.--In the case of any loan from a 
        qualified employer plan (as defined under section 72(p)(4) of 
        the Internal Revenue Code of 1986) to a qualified individual 
        made during the period beginning on the date of the enactment of 
        this Act and ending on December 31, 2018--
                    (A) clause (i) of section 72(p)(2)(A) of such Code 
                shall be applied by substituting ``$100,000'' for 
                ``$50,000'', and
                    (B) clause (ii) of such section shall be applied by 
                substituting ``the present value of the nonforfeitable 
                accrued benefit of the employee under the plan'' for 
                ``one-half of the present value of the nonforfeitable 
                accrued benefit of the employee under the plan''.
            (2) Delay of repayment.--In the case of a qualified 
        individual with an outstanding loan on or after the qualified 
        beginning date from a qualified employer plan (as defined in 
        section 72(p)(4) of the Internal Revenue Code of 1986)--
                    (A) if the due date pursuant to subparagraph (B) or 
                (C) of section 72(p)(2) of such Code for any repayment 
                with respect to such loan occurs during the period 
                beginning on the qualified beginning date and ending on 
                December 31, 2018, such due date shall be delayed for 1 
                year,
                    (B) any subsequent repayments with respect to any 
                such loan shall be appropriately adjusted to reflect the 
                delay in the due date under paragraph (1) and any 
                interest accruing during such delay, and
                    (C) <<NOTE: Determination.>>  in determining the 5-
                year period and the term of a loan under subparagraph 
                (B) or (C) of section 72(p)(2) of such Code, the period 
                described in subparagraph (A) shall be disregarded.
            (3) <<NOTE: Definitions.>>  Qualified individual.--For 
        purposes of this subsection--

[[Page 131 STAT. 1177]]

                    (A) In general.--The term ``qualified individual'' 
                means any qualified Hurricane Harvey individual, any 
                qualified Hurricane Irma individual, and any qualified 
                Hurricane Maria individual.
                    (B) Qualified hurricane harvey individual.--The term 
                ``qualified Hurricane Harvey individual'' means an 
                individual whose principal place of abode on August 23, 
                2017, is located in the Hurricane Harvey disaster area 
                and who has sustained an economic loss by reason of 
                Hurricane Harvey.
                    (C) Qualified hurricane irma individual.--The term 
                ``qualified Hurricane Irma individual'' means an 
                individual (other than a qualified Hurricane Harvey 
                individual) whose principal place of abode on September 
                4, 2017, is located in the Hurricane Irma disaster area 
                and who has sustained an economic loss by reason of 
                Hurricane Irma.
                    (D) Qualified hurricane maria individual.--The term 
                ``qualified Hurricane Maria individual'' means an 
                individual (other than a qualified Hurricane Harvey 
                individual or a qualified Hurricane Irma individual) 
                whose principal place of abode on September 16, 2017, is 
                located in the Hurricane Maria disaster area and who has 
                sustained an economic loss by reason of Hurricane Maria.
            (4) Qualified beginning date.--For purposes of this 
        subsection, the qualified beginning date is--
                    (A) in the case of any qualified Hurricane Harvey 
                individual, August 23, 2017,
                    (B) in the case of any qualified Hurricane Irma 
                individual, September 4, 2017, and
                    (C) in the case of any qualified Hurricane Maria 
                individual, September 16, 2017.

    (d) <<NOTE: Contracts.>>  Provisions Relating to Plan Amendments.--
            (1) <<NOTE: Applicability.>>  In general.--If this 
        subsection applies to any amendment to any plan or annuity 
        contract, such plan or contract shall be treated as being 
        operated in accordance with the terms of the plan during the 
        period described in paragraph (2)(B)(i).
            (2) Amendments to which subsection applies.--
                    (A) In general.--This subsection shall apply to any 
                amendment to any plan or annuity contract which is 
                made--
                          (i) <<NOTE: Regulations.>>  pursuant to any 
                      provision of this section, or pursuant to any 
                      regulation issued by the Secretary or the 
                      Secretary of Labor under any provision of this 
                      section, and
                          (ii) <<NOTE: Time period.>>  on or before the 
                      last day of the first plan year beginning on or 
                      after January 1, 2019, or such later date as the 
                      Secretary may prescribe.
                In the case of a governmental plan (as defined in 
                section 414(d) of the Internal Revenue Code of 1986), 
                clause (ii) shall be applied by substituting the date 
                which is 2 years after the date otherwise applied under 
                clause (ii).
                    (B) Conditions.--This subsection shall not apply to 
                any amendment unless--
                          (i) <<NOTE: Time period.>>  during the 
                      period--
                                    (I) beginning on the date that this 
                                section or the regulation described in 
                                subparagraph (A)(i) takes effect (or in 
                                the case of a plan or contract

[[Page 131 STAT. 1178]]

                                amendment not required by this section 
                                or such regulation, the effective date 
                                specified by the plan), and
                                    (II) ending on the date described in 
                                subparagraph (A)(ii) (or, if earlier, 
                                the date the plan or contract amendment 
                                is adopted),
                the plan or contract is operated as if such plan or 
                contract amendment were in effect, and
                          (ii) <<NOTE: Applicability.>>  such plan or 
                      contract amendment applies retroactively for such 
                      period.
SEC. 503. DISASTER-RELATED EMPLOYMENT RELIEF.

    (a) Employee Retention Credit for Employers Affected by Hurricane 
Harvey.--
            (1) In general.--For purposes of section 38 of the Internal 
        Revenue Code of 1986, in the case of an eligible employer, the 
        Hurricane Harvey employee retention credit shall be treated as a 
        credit listed in subsection (b) of such section. For purposes of 
        this subsection, the Hurricane Harvey employee retention credit 
        for any taxable year is an amount equal to 40 percent of the 
        qualified wages with respect to each eligible employee of such 
        employer for such taxable year. For purposes of the preceding 
        sentence, the amount of qualified wages which may be taken into 
        account with respect to any individual shall not exceed $6,000.
            (2) <<NOTE: Time periods.>>  Definitions.--For purposes of 
        this subsection--
                    (A) Eligible employer.--The term ``eligible 
                employer'' means any employer--
                          (i) which conducted an active trade or 
                      business on August 23, 2017, in the Hurricane 
                      Harvey disaster zone, and
                          (ii) with respect to whom the trade or 
                      business described in clause (i) is inoperable on 
                      any day after August 23, 2017, and before January 
                      1, 2018, as a result of damage sustained by reason 
                      of Hurricane Harvey.
                    (B) Eligible employee.--The term ``eligible 
                employee'' means with respect to an eligible employer an 
                employee whose principal place of employment on August 
                23, 2017, with such eligible employer was in the 
                Hurricane Harvey disaster zone.
                    (C) Qualified wages.--The term ``qualified wages'' 
                means wages (as defined in section 51(c)(1) of the 
                Internal Revenue Code of 1986, but without regard to 
                section 3306(b)(2)(B) of such Code) paid or incurred by 
                an eligible employer with respect to an eligible 
                employee on any day after August 23, 2017, and before 
                January 1, 2018, which occurs during the period--
                          (i) beginning on the date on which the trade 
                      or business described in subparagraph (A) first 
                      became inoperable at the principal place of 
                      employment of the employee immediately before 
                      Hurricane Harvey, and
                          (ii) ending on the date on which such trade or 
                      business has resumed significant operations at 
                      such principal place of employment.

[[Page 131 STAT. 1179]]

                Such term shall include wages paid without regard to 
                whether the employee performs no services, performs 
                services at a different place of employment than such 
                principal place of employment, or performs services at 
                such principal place of employment before significant 
                operations have resumed.
            (3) Certain rules to apply.--For purposes of this 
        subsection, rules similar to the rules of sections 51(i)(1) and 
        52, of the Internal Revenue Code of 1986, shall apply.
            (4) Employee not taken into account more than once.--An 
        employee shall not be treated as an eligible employee for 
        purposes of this subsection for any period with respect to any 
        employer if such employer is allowed a credit under section 51 
        of the Internal Revenue Code of 1986 with respect to such 
        employee for such period.

    (b) Employee Retention Credit for Employers Affected by Hurricane 
Irma.--
            (1) In general.--For purposes of section 38 of the Internal 
        Revenue Code of 1986, in the case of an eligible employer, the 
        Hurricane Irma employee retention credit shall be treated as a 
        credit listed in subsection (b) of such section. For purposes of 
        this subsection, the Hurricane Irma employee retention credit 
        for any taxable year is an amount equal to 40 percent of the 
        qualified wages with respect to each eligible employee of such 
        employer for such taxable year. For purposes of the preceding 
        sentence, the amount of qualified wages which may be taken into 
        account with respect to any individual shall not exceed $6,000.
            (2) <<NOTE: Time periods.>>  Definitions.--For purposes of 
        this subsection--
                    (A) Eligible employer.--The term ``eligible 
                employer'' means any employer--
                          (i) which conducted an active trade or 
                      business on September 4, 2017, in the Hurricane 
                      Irma disaster zone, and
                          (ii) with respect to whom the trade or 
                      business described in clause (i) is inoperable on 
                      any day after September 4, 2017, and before 
                      January 1, 2018, as a result of damage sustained 
                      by reason of Hurricane Irma.
                    (B) Eligible employee.--The term ``eligible 
                employee'' means with respect to an eligible employer an 
                employee whose principal place of employment on 
                September 4, 2017, with such eligible employer was in 
                the Hurricane Irma disaster zone.
                    (C) Qualified wages.--The term ``qualified wages'' 
                means wages (as defined in section 51(c)(1) of the 
                Internal Revenue Code of 1986, but without regard to 
                section 3306(b)(2)(B) of such Code) paid or incurred by 
                an eligible employer with respect to an eligible 
                employee on any day after September 4, 2017, and before 
                January 1, 2018, which occurs during the period--
                          (i) beginning on the date on which the trade 
                      or business described in subparagraph (A) first 
                      became inoperable at the principal place of 
                      employment of the employee immediately before 
                      Hurricane Irma, and

[[Page 131 STAT. 1180]]

                          (ii) ending on the date on which such trade or 
                      business has resumed significant operations at 
                      such principal place of employment.
                Such term shall include wages paid without regard to 
                whether the employee performs no services, performs 
                services at a different place of employment than such 
                principal place of employment, or performs services at 
                such principal place of employment before significant 
                operations have resumed.
            (3) Certain rules to apply.--For purposes of this 
        subsection, rules similar to the rules of sections 51(i)(1) and 
        52, of the Internal Revenue Code of 1986, shall apply.
            (4) Employee not taken into account more than once.--An 
        employee shall not be treated as an eligible employee for 
        purposes of this subsection for any period with respect to any 
        employer if such employer is allowed a credit under subsection 
        (a), or section 51 of the Internal Revenue Code of 1986, with 
        respect to such employee for such period.

    (c) Employee Retention Credit for Employers Affected by Hurricane 
Maria.--
            (1) In general.--For purposes of section 38 of the Internal 
        Revenue Code of 1986, in the case of an eligible employer, the 
        Hurricane Maria employee retention credit shall be treated as a 
        credit listed in subsection (b) of such section. For purposes of 
        this subsection, the Hurricane Maria employee retention credit 
        for any taxable year is an amount equal to 40 percent of the 
        qualified wages with respect to each eligible employee of such 
        employer for such taxable year. For purposes of the preceding 
        sentence, the amount of qualified wages which may be taken into 
        account with respect to any individual shall not exceed $6,000.
            (2) <<NOTE: Time periods.>>  Definitions.--For purposes of 
        this subsection--
                    (A) Eligible employer.--The term ``eligible 
                employer'' means any employer--
                          (i) which conducted an active trade or 
                      business on September 16, 2017, in the Hurricane 
                      Maria disaster zone, and
                          (ii) with respect to whom the trade or 
                      business described in clause (i) is inoperable on 
                      any day after September 16, 2017, and before 
                      January 1, 2018, as a result of damage sustained 
                      by reason of Hurricane Maria.
                    (B) Eligible employee.--The term ``eligible 
                employee'' means with respect to an eligible employer an 
                employee whose principal place of employment on 
                September 16, 2017, with such eligible employer was in 
                the Hurricane Maria disaster zone.
                    (C) Qualified wages.--The term ``qualified wages'' 
                means wages (as defined in section 51(c)(1) of the 
                Internal Revenue Code of 1986, but without regard to 
                section 3306(b)(2)(B) of such Code) paid or incurred by 
                an eligible employer with respect to an eligible 
                employee on any day after September 16, 2017, and before 
                January 1, 2018, which occurs during the period--
                          (i) beginning on the date on which the trade 
                      or business described in subparagraph (A) first 
                      became

[[Page 131 STAT. 1181]]

                      inoperable at the principal place of employment of 
                      the employee immediately before Hurricane Maria, 
                      and
                          (ii) ending on the date on which such trade or 
                      business has resumed significant operations at 
                      such principal place of employment.
                Such term shall include wages paid without regard to 
                whether the employee performs no services, performs 
                services at a different place of employment than such 
                principal place of employment, or performs services at 
                such principal place of employment before significant 
                operations have resumed.
            (3) Certain rules to apply.--For purposes of this 
        subsection, rules similar to the rules of sections 51(i)(1) and 
        52, of the Internal Revenue Code of 1986, shall apply.
            (4) Employee not taken into account more than once.--An 
        employee shall not be treated as an eligible employee for 
        purposes of this subsection for any period with respect to any 
        employer if such employer is allowed a credit under subsection 
        (a) or (b), or section 51 of the Internal Revenue Code of 1986, 
        with respect to such employee for such period.
SEC. 504. ADDITIONAL DISASTER-RELATED TAX RELIEF PROVISIONS.

    (a) Temporary Suspension of Limitations on Charitable 
Contributions.--
            (1) In general.--Except as otherwise provided in paragraph 
        (2), subsection (b) of section 170 of the Internal Revenue Code 
        of 1986 shall not apply to qualified contributions and such 
        contributions shall not be taken into account for purposes of 
        applying subsections (b) and (d) of such section to other 
        contributions.
            (2) Treatment of excess contributions.--For purposes of 
        section 170 of the Internal Revenue Code of 1986--
                    (A) Individuals.--In the case of an individual--
                          (i) Limitation.--Any qualified contribution 
                      shall be allowed only to the extent that the 
                      aggregate of such contributions does not exceed 
                      the excess of the taxpayer's contribution base (as 
                      defined in subparagraph (G) of section 170(b)(1) 
                      of such Code) over the amount of all other 
                      charitable contributions allowed under section 
                      170(b)(1) of such Code.
                          (ii) <<NOTE: Applicability.>>  Carryover.--If 
                      the aggregate amount of qualified contributions 
                      made in the contribution year (within the meaning 
                      of section 170(d)(1) of such Code) exceeds the 
                      limitation of clause (i), such excess shall be 
                      added to the excess described in the portion of 
                      subparagraph (A) of such section which precedes 
                      clause (i) thereof for purposes of applying such 
                      section.
                    (B) Corporations.--In the case of a corporation--
                          (i) Limitation.--Any qualified contribution 
                      shall be allowed only to the extent that the 
                      aggregate of such contributions does not exceed 
                      the excess of the taxpayer's taxable income (as 
                      determined under paragraph (2) of section 170(b) 
                      of such Code) over the amount of all other 
                      charitable contributions allowed under such 
                      paragraph.

[[Page 131 STAT. 1182]]

                          (ii) <<NOTE: Applicability.>>  Carryover.--
                      Rules similar to the rules of subparagraph (A)(ii) 
                      shall apply for purposes of this subparagraph.
            (3) Exception to overall limitation on itemized 
        deductions.--So much of any deduction allowed under section 170 
        of the Internal Revenue Code of 1986 as does not exceed the 
        qualified contributions paid during the taxable year shall not 
        be treated as an itemized deduction for purposes of section 68 
        of such Code.
            (4) Qualified contributions.--
                    (A) <<NOTE: Definition.>>  In general.--For purposes 
                of this subsection, the term ``qualified contribution'' 
                means any charitable contribution (as defined in section 
                170(c) of the Internal Revenue Code of 1986) if--
                          (i) such contribution--
                                    (I) <<NOTE: Time period.>>  is paid 
                                during the period beginning on August 
                                23, 2017, and ending on December 31, 
                                2017, in cash to an organization 
                                described in section 170(b)(1)(A) of 
                                such Code, and
                                    (II) is made for relief efforts in 
                                the Hurricane Harvey disaster area, the 
                                Hurricane Irma disaster area, or the 
                                Hurricane Maria disaster area,
                          (ii) the taxpayer obtains from such 
                      organization contemporaneous written 
                      acknowledgment (within the meaning of section 
                      170(f)(8) of such Code) that such contribution was 
                      used (or is to be used) for relief efforts 
                      described in clause (i)(II), and
                          (iii) the taxpayer has elected the application 
                      of this subsection with respect to such 
                      contribution.
                    (B) Exception.--Such term shall not include a 
                contribution by a donor if the contribution is--
                          (i) to an organization described in section 
                      509(a)(3) of the Internal Revenue Code of 1986, or
                          (ii) for the establishment of a new, or 
                      maintenance of an existing, donor advised fund (as 
                      defined in section 4966(d)(2) of such Code).
                    (C) Application of election to partnerships and s 
                corporations.--In the case of a partnership or S 
                corporation, the election under subparagraph (A)(iii) 
                shall be made separately by each partner or shareholder.

    (b) <<NOTE: Definitions.>>  Special Rules for Qualified Disaster-
Related Personal Casualty Losses.--
            (1) In general.--If an individual has a net disaster loss 
        for any taxable year--
                    (A) <<NOTE: Determination.>>  the amount determined 
                under section 165(h)(2)(A)(ii) of the Internal Revenue 
                Code of 1986 shall be equal to the sum of--
                          (i) such net disaster loss, and
                          (ii) so much of the excess referred to in the 
                      matter preceding clause (i) of section 
                      165(h)(2)(A) of such Code (reduced by the amount 
                      in clause (i) of this subparagraph) as exceeds 10 
                      percent of the adjusted gross income of the 
                      individual,
                    (B) <<NOTE: Applicability. Effective date.>>  
                section 165(h)(1) of such Code shall be applied by 
                substituting ``$500'' for ``$500 ($100 for taxable years 
                beginning after December 31, 2009)'',

[[Page 131 STAT. 1183]]

                    (C) the standard deduction determined under section 
                63(c) of such Code shall be increased by the net 
                disaster loss, and
                    (D) section 56(b)(1)(E) of such Code shall not apply 
                to so much of the standard deduction as is attributable 
                to the increase under subparagraph (C) of this 
                paragraph.
            (2) Net disaster loss.--For purposes of this subsection, the 
        term ``net disaster loss'' means the excess of qualified 
        disaster-related personal casualty losses over personal casualty 
        gains (as defined in section 165(h)(3)(A) of the Internal 
        Revenue Code of 1986).
            (3) <<NOTE: Time periods.>>  Qualified disaster-related 
        personal casualty losses.--For purposes of this subsection, the 
        term ``qualified disaster-related personal casualty losses'' 
        means losses described in section 165(c)(3) of the Internal 
        Revenue Code of 1986--
                    (A) which arise in the Hurricane Harvey disaster 
                area on or after August 23, 2017, and which are 
                attributable to Hurricane Harvey,
                    (B) which arise in the Hurricane Irma disaster area 
                on or after September 4, 2017, and which are 
                attributable to Hurricane Irma, or
                    (C) which arise in the Hurricane Maria disaster area 
                on or after September 16, 2017, and which are 
                attributable to Hurricane Maria.

    (c) Special Rule for Determining Earned Income.--
            (1) In general.--In the case of a qualified individual, if 
        the earned income of the taxpayer for the taxable year which 
        includes the applicable date is less than the earned income of 
        the taxpayer for the preceding taxable year, the credits allowed 
        under sections 24(d) and 32 of the Internal Revenue Code of 1986 
        may, at the election of the taxpayer, be determined by 
        substituting--
                    (A) such earned income for the preceding taxable 
                year, for
                    (B) such earned income for the taxable year which 
                includes the applicable date.
        In <<NOTE: Puerto Rico.>>  the case of a resident of Puerto Rico 
        determining the credit allowed under section 24(d)(1)(B)(ii) of 
        such Code, the preceding sentence shall be applied by 
        substituting ``social security taxes (as defined in section 
        24(d)(2)(A) of the Internal Revenue Code of 1986)'' for ``earned 
        income'' each place it appears.
            (2) <<NOTE: Definitions.>>  Qualified individual.--For 
        purposes of this subsection--
                    (A) In general.--The term ``qualified individual'' 
                means any qualified Hurricane Harvey individual, any 
                qualified Hurricane Irma individual, and any qualified 
                Hurricane Maria individual.
                    (B) Qualified hurricane harvey individual.--The term 
                ``qualified Hurricane Harvey individual'' means any 
                individual whose principal place of abode on August 23, 
                2017, was located--
                          (i) in the Hurricane Harvey disaster zone, or
                          (ii) in the Hurricane Harvey disaster area 
                      (but outside the Hurricane Harvey disaster zone) 
                      and such individual was displaced from such 
                      principal place of abode by reason of Hurricane 
                      Harvey.

[[Page 131 STAT. 1184]]

                    (C) Qualified hurricane irma individual.--The term 
                ``qualified Hurricane Irma individual'' means any 
                individual (other than a qualified Hurricane Harvey 
                individual) whose principal place of abode on September 
                4, 2017, was located--
                          (i) in the Hurricane Irma disaster zone, or
                          (ii) in the Hurricane Irma disaster area (but 
                      outside the Hurricane Irma disaster zone) and such 
                      individual was displaced from such principal place 
                      of abode by reason of Hurricane Irma.
                    (D) Qualified hurricane maria individual.--The term 
                ``qualified Hurricane Maria individual'' means any 
                individual (other than a qualified Hurricane Harvey 
                individual or a qualified Hurricane Irma individual) 
                whose principal place of abode on September 16, 2017, 
                was located--
                          (i) in the Hurricane Maria disaster zone, or
                          (ii) in the Hurricane Maria disaster area (but 
                      outside the Hurricane Maria disaster zone) and 
                      such individual was displaced from such principal 
                      place of abode by reason of Hurricane Maria.
            (3) Applicable date.--For purposes of this subsection, the 
        term ``applicable date'' means--
                    (A) in the case of a qualified Hurricane Harvey 
                individual, August 23, 2017,
                    (B) in the case of a qualified Hurricane Irma 
                individual, September 4, 2017, and
                    (C) in the case of a qualified Hurricane Maria 
                individual, September 16, 2017.
            (4) Earned income.--For purposes of this subsection, the 
        term ``earned income'' has the meaning given such term under 
        section 32(c) of the Internal Revenue Code of 1986.
            (5) Special rules.--
                    (A) Application to joint returns.--For purposes of 
                paragraph (1), in the case of a joint return for a 
                taxable year which includes the applicable date--
                          (i) such paragraph shall apply if either 
                      spouse is a qualified individual, and
                          (ii) the earned income of the taxpayer for the 
                      preceding taxable year shall be the sum of the 
                      earned income of each spouse for such preceding 
                      taxable year.
                    (B) Uniform application of election.--Any election 
                made under paragraph (1) shall apply with respect to 
                both sections 24(d) and 32, of the Internal Revenue Code 
                of 1986.
                    (C) Errors treated as mathematical error.--For 
                purposes of section 6213 of the Internal Revenue Code of 
                1986, an incorrect use on a return of earned income 
                pursuant to paragraph (1) shall be treated as a 
                mathematical or clerical error.
                    (D) <<NOTE: Applicability.>>  No effect on 
                determination of gross income, etc.--Except as otherwise 
                provided in this subsection, the Internal Revenue Code 
                of 1986 shall be applied without regard to any 
                substitution under paragraph (1).

    (d) Application of Disaster-Related Tax Relief to Possessions of the 
United States.--

[[Page 131 STAT. 1185]]

            (1) Payments to united states virgin islands and puerto 
        rico.--
                    (A) United states virgin islands.--The Secretary of 
                the Treasury shall pay to the United States Virgin 
                Islands amounts equal to the loss in revenues to the 
                United States Virgin Islands by reason of the provisions 
                of this title. Such amounts <<NOTE: Determination.>>  
                shall be determined by the Secretary of the Treasury 
                based on information provided by the government of the 
                United States Virgin Islands.
                    (B) <<NOTE: Estimate.>>  Puerto rico.--The Secretary 
                of the Treasury shall pay to Puerto Rico amounts 
                estimated by the Secretary of the Treasury as being 
                equal to the aggregate benefits that would have been 
                provided to residents of Puerto Rico by reason of the 
                provisions of this title if a mirror code tax system had 
                been in effect in Puerto Rico. <<NOTE: Plan.>>  The 
                preceding sentence shall not apply with respect to 
                Puerto Rico unless Puerto Rico has a plan, which has 
                been approved by the Secretary of the Treasury, under 
                which Puerto Rico will promptly distribute such payments 
                to its residents.
            (2) Definition and special rules.--
                    (A) Mirror code tax system.--For purposes of this 
                subsection, the term ``mirror code tax system'' means, 
                with respect to any possession of the United States, the 
                income tax system of such possession if the income tax 
                liability of the residents of such possession under such 
                system is determined by reference to the income tax laws 
                of the United States as if such possession were the 
                United States.
                    (B) Treatment of payments.--For purposes of section 
                1324 of title 31, United States Code, the payments under 
                this subsection shall be treated in the same manner as a 
                refund due from a credit provision referred to in 
                subsection (b)(2) of such section.
                    (C) Coordination with united states income taxes.--
                In the case <<NOTE: Applicability.>>  of any person with 
                respect to whom a tax benefit is taken into account with 
                respect to the taxes imposed by any possession of the 
                United States by reason of this title, the Internal 
                Revenue Code of 1986 shall be applied with respect to 
                such person without regard to the provisions of this 
                title which provide such benefit.
SEC. 505. BUDGETARY EFFECTS.

    (a) Emergency Designation.--This title is designated as an emergency 
requirement pursuant to section 4(g) of the Statutory Pay-As-You-Go Act 
of 2010 (2 U.S.C. 933(g)).
    (b) Designation in Senate.--In the Senate, this title is designated 
as an emergency requirement pursuant to section 403(a)

[[Page 131 STAT. 1186]]

of S. Con. Res. 13 (111th Congress), the concurrent resolution on the 
budget for fiscal year 2010.

    Approved September 29, 2017.

LEGISLATIVE HISTORY--H.R. 3823:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD, Vol. 163 (2017):
            Sept. 25, considered and failed House.
            Sept. 27, considered in House.
            Sept. 28, considered and passed House; considered and passed 
                Senate, amended; House concurred in Senate amendment.

                                  <all>