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116th Congress   }                                             {   Report
                           HOUSE OF REPRESENTATIVES
 1st Session     }                                             {  116-353

======================================================================

 
 PROVIDING FOR CONSIDERATION OF THE SENATE AMENDMENT TO THE BILL (H.R. 
 1158) TO AUTHORIZE CYBER INCIDENT RESPONSE TEAMS AT THE DEPARTMENT OF 
HOMELAND SECURITY, AND FOR OTHER PURPOSES; PROVIDING FOR CONSIDERATION 
    OF THE SENATE AMENDMENT TO THE BILL (H.R. 1865) TO REQUIRE THE 
   SECRETARY OF THE TREASURY TO MINT A COIN IN COMMEMORATION OF THE 
   OPENING OF THE NATIONAL LAW ENFORCEMENT MUSEUM IN THE DISTRICT OF 
COLUMBIA, AND FOR OTHER PURPOSES; AND PROVIDING FOR THE ADOPTION OF THE 
 RESOLUTION (H. RES. 761) PERMITTING INDIVIDUALS TO BE ADMITTED TO THE 
 HALL OF THE HOUSE IN ORDER TO OBTAIN FOOTAGE OF THE HOUSE IN SESSION 
 FOR INCLUSION IN THE ORIENTATION FILM TO BE SHOWN TO VISITORS AT THE 
                         CAPITOL VISITOR CENTER

                                _______
                                

  December 17 (legislative day, December 16), 2019.--Referred to the 
                House Calendar and ordered to be printed

                                _______
                                

               Mr. Morelle, from the Committee on Rules, 
                        submitted the following

                              R E P O R T

                       [To accompany H. Res. 765]

    The Committee on Rules, having had under consideration 
House Resolution 765, by a nonrecord vote, report the same to 
the House with the recommendation that the resolution be 
adopted.

                SUMMARY OF PROVISIONS OF THE RESOLUTION

    The resolution provides for the consideration of the Senate 
amendment to H.R. 1158, the DHS Cyber Hunt and Incident 
Response Teams Act of 2019. The resolution makes in order a 
motion offered by the chair of the Committee on Appropriations 
or her designee that the House concur in the Senate amendment 
with an amendment consisting of the text of Rules Committee 
Print 116-43. The resolution waives all points of order against 
consideration of the motion. The resolution provides that the 
Senate amendment and the motion shall be considered as read. 
The resolution provides one hour of debate on the motion 
equally divided and controlled by the chair and ranking 
minority member of the Committee on Appropriations. The 
resolution also provides for the consideration of the Senate 
amendment to H.R. 1865, the National Law Enforcement Museum 
Commemorative Coin Act. The resolution makes in order a motion 
offered by the chair of the Committee on Appropriations or her 
designee that the House concur in the Senate amendment with an 
amendment consisting of the text of Rules Committee Print 116-
44, modified by the amendment printed in this report. The 
resolution waives all points of order against consideration of 
the motion and provides that it shall not be subject to a 
demand for division of the question. The resolution provides 
that the Senate amendment and the motion shall be considered as 
read. The resolution provides one hour of debate on the motion 
equally divided and controlled by the chair and ranking 
minority member of the Committee on Appropriations. The 
resolution provides that the chair of the Committee on 
Appropriations may insert in the Congressional Record not later 
than December 17, 2019, such material as she may deem 
explanatory of the Senate amendments and the motion specified 
in the first two sections of the resolution. The resolution 
provides that House Resolution 761 is hereby adopted.

                         EXPLANATION OF WAIVERS

    The waiver of all points of order against consideration of 
the motion to concur in the Senate amendment to H.R. 1158 
includes waivers of the following:
     Clause 7 of rule XVI, which requires that no 
motion or proposition on a subject different from that under 
consideration shall be admitted under color of amendment.
     Clause 4 of rule XXI, which prohibits reporting a 
bill carrying an appropriation from a committee not having 
jurisdiction to report an appropriation.
     Section 302(f) of the Congressional Budget Act, 
which prohibits consideration of legislation providing new 
budget authority in excess of a 302(a) or 302(b) allocation of 
such authority.
     Section 306 of the Congressional Budget Act, which 
prohibits consideration of legislation within the jurisdiction 
of the Committee on the Budget unless referred to or reported 
by the Budget Committee.
     Section 2 of H. Res. 293, which prohibits 
appropriations bills from providing an advance appropriation.
    The waiver of all points of order against consideration of 
the motion to concur in the Senate amendment to H.R. 1865 
includes waivers of the following:
     Clause 7 of rule XVI, which requires that no 
motion or proposition on a subject different from that under 
consideration shall be admitted under color of amendment.
     Clause 10 of rule XXI, which prohibits 
consideration of a measure that has a net effect of increasing 
the deficit or reducing the surplus over the five- or 10-year 
period.
     Section 302(f) of the Congressional Budget Act, 
which prohibits consideration of legislation providing new 
budget authority in excess of a 302(a) or 302(b) allocation of 
such authority.
     Section 306 of the Congressional Budget Act, which 
prohibits consideration of legislation within the jurisdiction 
of the Committee on the Budget unless referred to or reported 
by the Budget Committee.
     Section 311 of the Congressional Budget Act, which 
prohibits consideration of legislation that would cause the 
level of total new budget authority for the first fiscal year 
to be exceeded, or would cause revenues to be less than the 
level of total revenues for the first fiscal year or for the 
total of that first fiscal year and the ensuing fiscal years 
for which allocations are provided, except when a declaration 
of war by the Congress is in effect.

SUMMARY OF THE AMENDMENT TO SENATE AMENDMENT TO H.R. 1865 CONSIDERED AS 
                                ADOPTED

    1. Lowey (NY): Extends certain expiring provisions in the 
tax code through 2020. It also extends the short line railroads 
and biodiesel tax credits though 2022. It also allows for fair 
treatment of non-profit employee parking benefits and rural 
electric co-ops. Finally, it provides tax relief for families 
and businesses facing hardship due to nationally declared 
disasters.

   TEXT OF AMENDMENT TO SENATE AMENDMENT TO H.R. 1865 CONSIDERED AS 
                                ADOPTED

  In section 2, at the end of the table of contents, add the 
following:

                     DIVISION Q--REVENUE PROVISIONS

  Add at the end the following:

                     DIVISION Q--REVENUE PROVISIONS

SECTION 1. SHORT TITLE; ETC.

  (a) Short Title.--This division may be cited as the 
``Taxpayer Certainty and Disaster Tax Relief Act of 2019''.
  (b) Table of Contents.--The table of contents for this 
division is as follows:

Sec. 1. Short title; etc.

            TITLE I--EXTENSION OF CERTAIN EXPIRING PROVISIONS

     Subtitle A--Tax Relief and Support for Families and Individuals

Sec. 101. Exclusion from gross income of discharge of qualified 
          principal residence indebtedness.
Sec. 102. Treatment of mortgage insurance premiums as qualified 
          residence interest.
Sec. 103. Reduction in medical expense deduction floor.
Sec. 104. Deduction of qualified tuition and related expenses.
Sec. 105. Black lung disability trust fund excise tax.

 Subtitle B--Incentives for Employment, Economic Growth, and Community 
                               Development

Sec. 111. Indian employment credit.
Sec. 112. Railroad track maintenance credit.
Sec. 113. Mine rescue team training credit.
Sec. 114. Classification of certain race horses as 3-year property.
Sec. 115. 7-year recovery period for motorsports entertainment 
          complexes.
Sec. 116. Accelerated depreciation for business property on Indian 
          reservations.
Sec. 117. Expensing rules for certain productions.
Sec. 118. Empowerment zone tax incentives.
Sec. 119. American Samoa economic development credit.

  Subtitle C--Incentives for Energy Production, Efficiency, and Green 
                              Economy Jobs

Sec. 121. Biodiesel and renewable diesel.
Sec. 122. Second generation biofuel producer credit.
Sec. 123. Nonbusiness energy property.
Sec. 124. Qualified fuel cell motor vehicles.
Sec. 125. Alternative fuel refueling property credit.
Sec. 126. 2-wheeled plug-in electric vehicle credit.
Sec. 127. Credit for electricity produced from certain renewable 
          resources.
Sec. 128. Production credit for Indian coal facilities.
Sec. 129. Energy efficient homes credit.
Sec. 130. Special allowance for second generation biofuel plant 
          property.
Sec. 131. Energy efficient commercial buildings deduction.
Sec. 132. Special rule for sales or dispositions to implement FERC or 
          State electric restructuring policy for qualified electric 
          utilities.
Sec. 133. Extension and clarification of excise tax credits relating to 
          alternative fuels.
Sec. 134. Oil spill liability trust fund rate.

       Subtitle D--Certain Provisions Expiring at the End of 2019

Sec. 141. New markets tax credit.
Sec. 142. Employer credit for paid family and medical leave.
Sec. 143. Work opportunity credit.
Sec. 144. Certain provisions related to beer, wine, and distilled 
          spirits.
Sec. 145. Look-thru rule for related controlled foreign corporations.
Sec. 146. Credit for health insurance costs of eligible individuals.

                      TITLE II--DISASTER TAX RELIEF

Sec. 201. Definitions.
Sec. 202. Special disaster-related rules for use of retirement funds.
Sec. 203. Employee retention credit for employers affected by qualified 
          disasters.
Sec. 204. Other disaster-related tax relief provisions.
Sec. 205. Automatic extension of filing deadlines in case of certain 
          taxpayers affected by Federally declared disasters.
Sec. 206. Modification of the tax rate for the excise tax on investment 
          income of private foundations.
Sec. 207. Additional low-income housing credit allocations for qualified 
          2017 and 2018 California disaster areas.
Sec. 208. Treatment of certain possessions.

                       TITLE III--OTHER PROVISIONS

Sec. 301. Modification of income for purposes of determining tax-exempt 
          status of certain mutual or cooperative telephone or electric 
          companies.
Sec. 302. Repeal of increase in unrelated business taxable income for 
          certain fringe benefit expenses.
  (c) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this division an amendment or repeal is 
expressed in terms of an amendment to, or repeal of, a section 
or other provision, the reference shall be considered to be 
made to a section or other provision of the Internal Revenue 
Code of 1986.

           TITLE I--EXTENSION OF CERTAIN EXPIRING PROVISIONS

    Subtitle A--Tax Relief and Support for Families and Individuals

SEC. 101. EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED 
                    PRINCIPAL RESIDENCE INDEBTEDNESS.

  (a) In General.--Section 108(a)(1)(E) is amended by striking 
``January 1, 2018'' each place it appears and inserting 
``January 1, 2021''.
  (b) Conforming Amendment.--Section 108(h)(2) is amended by 
inserting ``and determined without regard to the substitution 
described in section 163(h)(3)(F)(i)(II)'' after ``clause (ii) 
thereof''.
  (c) Effective Date.--The amendments made by this section 
shall apply to discharges of indebtedness after December 31, 
2017.

SEC. 102. TREATMENT OF MORTGAGE INSURANCE PREMIUMS AS QUALIFIED 
                    RESIDENCE INTEREST.

  (a) In General.--Section 163(h)(3)(E)(iv)(I) is amended by 
striking ``December 31, 2017'' and inserting ``December 31, 
2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply to amounts paid or accrued after December 31, 2017.

SEC. 103. REDUCTION IN MEDICAL EXPENSE DEDUCTION FLOOR.

  (a) In General.--Section 213(f) is amended to read as 
follows:
  ``(f) Temporary Special Rule.--In the case of taxable years 
beginning before January 1, 2021, subsection (a) shall be 
applied with respect to a taxpayer by substituting `7.5 
percent' for `10 percent'.''.
  (b) Alternative Minimum Tax.--Section 56(b)(1) is amended by 
striking subparagraph (B) and by redesignating subparagraphs 
(C), (D), (E), and (F), as subparagraphs (B), (C), (D), and 
(E), respectively.
  (c) Effective Date.--The amendments made by this section 
shall apply to taxable years ending after December 31, 2018.

SEC. 104. DEDUCTION OF QUALIFIED TUITION AND RELATED EXPENSES.

  (a) In General.--Section 222(e) is amended by striking 
``December 31, 2017'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply to taxable years beginning after December 31, 2017.

SEC. 105. BLACK LUNG DISABILITY TRUST FUND EXCISE TAX.

  (a) In General.--Section 4121(e)(2)(A) is amended by striking 
``December 31, 2018'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply on and after the first day of the first calendar month 
beginning after the date of the enactment of this Act.

 Subtitle B--Incentives for Employment, Economic Growth, and Community 
                              Development

SEC. 111. INDIAN EMPLOYMENT CREDIT.

  (a) In General.--Section 45A(f) is amended by striking 
``December 31, 2017'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply to taxable years beginning after December 31, 2017.

SEC. 112. RAILROAD TRACK MAINTENANCE CREDIT.

  (a) In General.--Section 45G(f) is amended by striking 
``January 1, 2018'' and inserting ``January 1, 2023''.
  (b) Safe Harbor Assignments.--Any assignment, including 
related expenditures paid or incurred, under section 45G(b)(2) 
of the Internal Revenue Code of 1986 for a taxable year 
beginning on or after January 1, 2018, and ending before 
January 1, 2020, shall be treated as effective as of the close 
of such taxable year if made pursuant to a written agreement 
entered into no later than 90 days following the date of the 
enactment of this Act.
  (c) Effective Date.--The amendment made by this section shall 
apply to expenditures paid or incurred during taxable years 
beginning after December 31, 2017.

SEC. 113. MINE RESCUE TEAM TRAINING CREDIT.

  (a) In General.--Section 45N(e) is amended by striking 
``December 31, 2017'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply to taxable years beginning after December 31, 2017.

SEC. 114. CLASSIFICATION OF CERTAIN RACE HORSES AS 3-YEAR PROPERTY.

  (a) In General.--Section 168(e)(3)(A)(i) is amended--
          (1) by striking ``January 1, 2018'' in subclause (I) 
        and inserting ``January 1, 2021'', and
          (2) by striking ``December 31, 2017'' in subclause 
        (II) and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendments made by this section 
shall apply to property placed in service after December 31, 
2017.

SEC. 115. 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT 
                    COMPLEXES.

  (a) In General.--Section 168(i)(15)(D) is amended by striking 
``December 31, 2017'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply to property placed in service after December 31, 2017.

SEC. 116. ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN 
                    RESERVATIONS.

  (a) In General.--Section 168(j)(9) is amended by striking 
``December 31, 2017'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply to property placed in service after December 31, 2017.

SEC. 117. EXPENSING RULES FOR CERTAIN PRODUCTIONS.

  (a) In General.--Section 181(g) is amended by striking 
``December 31, 2017'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply to productions commencing after December 31, 2017.

SEC. 118. EMPOWERMENT ZONE TAX INCENTIVES.

  (a) In General.--Section 1391(d)(1)(A)(i) is amended by 
striking ``December 31, 2017'' and inserting ``December 31, 
2020''.
  (b) Treatment of Certain Termination Dates Specified in 
Nominations.--In the case of a designation of an empowerment 
zone the nomination for which included a termination date which 
is contemporaneous with the date specified in subparagraph 
(A)(i) of section 1391(d)(1) of the Internal Revenue Code of 
1986 (as in effect before the enactment of this Act), 
subparagraph (B) of such section shall not apply with respect 
to such designation if, after the date of the enactment of this 
section, the entity which made such nomination amends the 
nomination to provide for a new termination date in such manner 
as the Secretary of the Treasury (or the Secretary's designee) 
may provide.
  (c) Effective Date.--The amendment made by subsection (a) 
shall apply to taxable years beginning after December 31, 2017.

SEC. 119. AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.

  (a) In General.--Section 119(d) of division A of the Tax 
Relief and Health Care Act of 2006 is amended--
          (1) by striking ``January 1, 2018'' each place it 
        appears and inserting ``January 1, 2021'',
          (2) by striking ``first 12 taxable years'' in 
        paragraph (1) and inserting ``first 15 taxable years'',
          (3) by striking ``first 6 taxable years'' in 
        paragraph (2) and inserting ``first 9 taxable years'', 
        and
          (4) by adding at the end the following flush 
        sentence:
``In the case of a corporation described in subsection (a)(2), 
the Internal Revenue Code of 1986 shall be applied and 
administered without regard to the amendments made by section 
401(d)(1) of the Tax Technical Corrections Act of 2018.''.
  (b) Conforming Amendment.--Section 119(e) of division A of 
the Tax Relief and Health Care Act of 2006 is amended by 
inserting ``(as in effect before its repeal)'' after ``section 
199 of the Internal Revenue Code of 1986''.
  (c) Effective Date.--The amendments made by this section 
shall apply to taxable years beginning after December 31, 2017.

  Subtitle C--Incentives for Energy Production, Efficiency, and Green 
                              Economy Jobs

SEC. 121. BIODIESEL AND RENEWABLE DIESEL.

  (a) Income Tax Credit.--
          (1) In general.--Section 40A(g) is amended by 
        striking ``December 31, 2017'' and inserting ``December 
        31, 2022''.
          (2) Effective date.--The amendment made by this 
        subsection shall apply to fuel sold or used after 
        December 31, 2017.
  (b) Excise Tax Incentives.--
          (1) Termination.--
                  (A) In general.--Section 6426(c)(6) is 
                amended by striking ``December 31, 2017'' and 
                inserting ``December 31, 2022''.
                  (B) Payments.--Section 6427(e)(6)(B) is 
                amended by striking ``December 31, 2017'' and 
                inserting ``December 31, 2022''.
          (2) Effective date.--The amendments made by this 
        subsection shall apply to fuel sold or used after 
        December 31, 2017.
          (3) Special rule.--Notwithstanding any other 
        provision of law, in the case of any biodiesel mixture 
        credit properly determined under section 6426(c) of the 
        Internal Revenue Code of 1986 for the period beginning 
        on January 1, 2018, and ending with the close of the 
        last calendar quarter beginning before the date of the 
        enactment of this Act, such credit shall be allowed, 
        and any refund or payment attributable to such credit 
        (including any payment under section 6427(e) of such 
        Code) shall be made, only in such manner as the 
        Secretary of the Treasury (or the Secretary's delegate) 
        shall provide. Such Secretary shall issue guidance 
        within 30 days after the date of the enactment of this 
        Act providing for a one-time submission of claims 
        covering periods described in the preceding sentence. 
        Such guidance shall provide for a 180-day period for 
        the submission of such claims (in such manner as 
        prescribed by such Secretary) to begin not later than 
        30 days after such guidance is issued. Such claims 
        shall be paid by such Secretary not later than 60 days 
        after receipt. If such Secretary has not paid pursuant 
        to a claim filed under this subsection within 60 days 
        after the date of the filing of such claim, the claim 
        shall be paid with interest from such date determined 
        by using the overpayment rate and method under section 
        6621 of such Code.

SEC. 122. SECOND GENERATION BIOFUEL PRODUCER CREDIT.

  (a) In General.--Section 40(b)(6)(J)(i) is amended by 
striking ``January 1, 2018'' and inserting ``January 1, 2021''.
  (b) Effective Date.--The amendment made by this section shall 
apply to qualified second generation biofuel production after 
December 31, 2017.

SEC. 123. NONBUSINESS ENERGY PROPERTY.

  (a) In General.--Section 25C(g)(2) is amended by striking 
``December 31, 2017'' and inserting ``December 31, 2020''.
  (b) Technical Amendment.--Section 25C(d)(3) is amended--
          (1) by striking ``an energy factor of at least 2.0'' 
        in subparagraph (A) and inserting ``a Uniform Energy 
        Factor of at least 2.2'', and
          (2) by striking ``an energy factor'' in subparagraph 
        (D) and inserting ``a Uniform Energy Factor''.
  (c) Effective Date.--The amendments made by this section 
shall apply to property placed in service after December 31, 
2017.

SEC. 124. QUALIFIED FUEL CELL MOTOR VEHICLES.

  (a) In General.--Section 30B(k)(1) is amended by striking 
``December 31, 2017'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply to property purchased after December 31, 2017.

SEC. 125. ALTERNATIVE FUEL REFUELING PROPERTY CREDIT.

  (a) In General.--Section 30C(g) is amended by striking 
``December 31, 2017'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply to property placed in service after December 31, 2017.

SEC. 126. 2-WHEELED PLUG-IN ELECTRIC VEHICLE CREDIT.

  (a) In General.--Section 30D(g)(3)(E)(ii) is amended by 
striking ``January 1, 2018'' and inserting ``January 1, 2021''.
  (b) Effective Date.--The amendment made by this section shall 
apply to vehicles acquired after December 31, 2017.

SEC. 127. CREDIT FOR ELECTRICITY PRODUCED FROM CERTAIN RENEWABLE 
                    RESOURCES.

  (a) In General.--The following provisions of section 45(d) 
are each amended by striking ``January 1, 2018'' each place it 
appears and inserting ``January 1, 2021'':
          (1) Paragraph (2)(A).
          (2) Paragraph (3)(A).
          (3) Paragraph (4)(B).
          (4) Paragraph (6).
          (5) Paragraph (7).
          (6) Paragraph (9).
          (7) Paragraph (11)(B).
  (b) Extension of Election to Treat Qualified Facilities as 
Energy Property.--Section 48(a)(5)(C)(ii) is amended by 
striking ``January 1, 2018 (January 1, 2020, in the case of any 
facility which is described in paragraph (1) of section 
45(d))'' and inserting ``January 1, 2021''.
  (c) Application of Extension to Wind Facilities.--
          (1) In general.--Section 45(d)(1) is amended by 
        striking ``January 1, 2020'' and inserting ``January 1, 
        2021''.
          (2) Application of phaseout percentage.--
                  (A) In general.--Section 45(b)(5) is amended 
                by striking ``and'' at the end of subparagraph 
                (B), by striking the period at the end of 
                subparagraph (C) and inserting ``, and'', and 
                by adding at the end the following new 
                subparagraph:
                  ``(D) in the case of any facility the 
                construction of which begins after December 31, 
                2019, and before January 1, 2021, 40 
                percent.''.
                  (B) Treatment as energy property.--Section 
                48(a)(5)(E) is amended by striking ``and'' at 
                the end of clause (ii), by striking the period 
                at the end of clause (iii) and inserting ``, 
                and'', and by adding at the end the following 
                new clause:
                          ``(iv) in the case of any facility 
                        the construction of which begins after 
                        December 31, 2019, and before January 
                        1, 2021, 40 percent.''.
  (d) Effective Date.--The amendments made by this section 
shall take effect on January 1, 2018.

SEC. 128. PRODUCTION CREDIT FOR INDIAN COAL FACILITIES.

  (a) In General.--Section 45(e)(10)(A) is amended by striking 
``12-year period'' each place it appears and inserting ``15-
year period''.
  (b) Effective Date.--The amendment made by this section shall 
apply to coal produced after December 31, 2017.

SEC. 129. ENERGY EFFICIENT HOMES CREDIT.

  (a) In General.--Section 45L(g) is amended by striking 
``December 31, 2017'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply to homes acquired after December 31, 2017.

SEC. 130. SPECIAL ALLOWANCE FOR SECOND GENERATION BIOFUEL PLANT 
                    PROPERTY.

  (a) In General.--Section 168(l)(2)(D) is amended by striking 
``January 1, 2018'' and inserting ``January 1, 2021''.
  (b) Effective Date.--The amendment made by this section shall 
apply to property placed in service after December 31, 2017.

SEC. 131. ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.

  (a) In General.--Section 179D(h) is amended by striking 
``December 31, 2017'' and inserting ``December 31, 2020''.
  (b) Effective Dates.--The amendment made by subsection (a) 
shall apply to property placed in service after December 31, 
2017.

SEC. 132. SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT FERC OR 
                    STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED 
                    ELECTRIC UTILITIES.

  (a) In General.--Section 451(k)(3) is amended by striking 
``January 1, 2018'' and inserting ``January 1, 2021''.
  (b) Effective Date.--The amendment made by this section shall 
apply to dispositions after December 31, 2017.

SEC. 133. EXTENSION AND CLARIFICATION OF EXCISE TAX CREDITS RELATING TO 
                    ALTERNATIVE FUELS.

  (a) Extension.--
          (1) In general.--Sections 6426(d)(5) and 6426(e)(3) 
        are each amended by striking ``December 31, 2017'' and 
        inserting ``December 31, 2020''.
          (2) Outlay payments for alternative fuels.--Section 
        6427(e)(6)(C) is amended by striking ``December 31, 
        2017'' and inserting ``December 31, 2020''.
          (3) Special rule.--Notwithstanding any other 
        provision of law, in the case of any alternative fuel 
        credit properly determined under section 6426(d) of the 
        Internal Revenue Code of 1986 for the period beginning 
        on January 1, 2018, and ending with the close of the 
        last calendar quarter beginning before the date of the 
        enactment of this Act, such credit shall be allowed, 
        and any refund or payment attributable to such credit 
        (including any payment under section 6427(e) of such 
        Code) shall be made, only in such manner as the 
        Secretary of the Treasury (or the Secretary's delegate) 
        shall provide. Such Secretary shall issue guidance 
        within 30 days after the date of the enactment of this 
        Act providing for a one-time submission of claims 
        covering periods described in the preceding sentence. 
        Such guidance shall provide for a 180-day period for 
        the submission of such claims (in such manner as 
        prescribed by such Secretary) to begin not later than 
        30 days after such guidance is issued. Such claims 
        shall be paid by such Secretary not later than 60 days 
        after receipt. If such Secretary has not paid pursuant 
        to a claim filed under this subsection within 60 days 
        after the date of the filing of such claim, the claim 
        shall be paid with interest from such date determined 
        by using the overpayment rate and method under section 
        6621 of such Code.
          (4) Effective date.--The amendments made by this 
        subsection shall apply to fuel sold or used after 
        December 31, 2017.
  (b) Clarification of Rules Regarding Alternative Fuel Mixture 
Credit.--
          (1) In general.--Paragraph (2) of section 6426(e) is 
        amended by striking ``mixture of alternative fuel'' and 
        inserting ``mixture of alternative fuel (other than a 
        fuel described in subparagraph (A), (C), or (F) of 
        subsection (d)(2))''.
          (2) Effective date.--The amendment made by this 
        subsection shall apply to--
                  (A) fuel sold or used on or after the date of 
                the enactment of this Act, and
                  (B) fuel sold or used before such date of 
                enactment, but only to the extent that claims 
                for the credit under section 6426(e) of the 
                Internal Revenue Code of 1986 with respect to 
                such sale or use--
                          (i) have not been paid or allowed as 
                        of such date, and
                          (ii) were made on or after January 8, 
                        2018.
          (3) No inference.--Nothing contained in this 
        subsection or the amendments made by this subsection 
        shall be construed to create any inference as to a 
        change in law or guidance in effect prior to enactment 
        of this subsection.

SEC. 134. OIL SPILL LIABILITY TRUST FUND RATE.

  (a) In General.--Section 4611(f)(2) is amended by striking 
``December 31, 2018'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply on and after the first day of the first calendar month 
beginning after the date of the enactment of this Act.

       Subtitle D--Certain Provisions Expiring at the End of 2019

SEC. 141. NEW MARKETS TAX CREDIT.

  (a) In General.--Section 45D(f)(1) is amended by striking 
``and'' at the end of subparagraph (F), by striking the period 
at the end of subparagraph (G) and inserting ``, and'', and by 
adding at the end the following new subparagraph:
                  ``(H) $5,000,000,000 for 2020.''.
  (b) Carryover of Unused Limitation.--Section 45D(f)(3) is 
amended by striking ``2024'' and inserting ``2025''.
  (c) Effective Date.--The amendments made by this section 
shall apply to calendar years beginning after December 31, 
2019.

SEC. 142. EMPLOYER CREDIT FOR PAID FAMILY AND MEDICAL LEAVE.

  (a) In General.--Section 45S(i) is amended by striking 
``December 31, 2019'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply to wages paid in taxable years beginning after December 
31, 2019.

SEC. 143. WORK OPPORTUNITY CREDIT.

  (a) In General.--Section 51(c)(4) is amended by striking 
``December 31, 2019'' and inserting ``December 31, 2020''.
  (b) Effective Date.--The amendment made by this section shall 
apply to individuals who begin work for the employer after 
December 31, 2019.

SEC. 144. CERTAIN PROVISIONS RELATED TO BEER, WINE, AND DISTILLED 
                    SPIRITS.

  (a) Exemption for Aging Process of Beer, Wine, and Distilled 
Spirits.--
          (1) In general.--Section 263A(f)(4)(B) is amended by 
        striking ``December 31, 2019'' and inserting ``December 
        31, 2020''.
          (2) Effective date.--The amendment made by this 
        subsection shall apply to interest costs paid or 
        accrued after December 31, 2019.
  (b) Reduced Rate of Excise Tax on Beer.--
          (1) In general.--Paragraphs (1)(C) and (2)(A) of 
        section 5051(a) are each amended by striking ``January 
        1, 2020'' and inserting ``January 1, 2021''.
          (2) Effective date.--The amendments made by this 
        subsection shall apply to beer removed after December 
        31, 2019.
  (c) Transfer of Beer Between Bonded Facilities.--
          (1) In general.--Section 5414(b)(3) is amended by 
        striking ``December 31, 2019'' and inserting ``December 
        31, 2020''.
          (2) Effective date.--The amendment made by this 
        subsection shall apply to calendar quarters beginning 
        after December 31, 2019.
  (d) Reduced Rate of Excise Tax on Certain Wine.--
          (1) In general.--Section 5041(c)(8)(A) is amended by 
        striking ``January 1, 2020'' and inserting ``January 1, 
        2021''.
          (2) Conforming amendment.--The heading of section 
        5041(c)(8) is amended by striking ``Special rule for 
        2018 and 2019'' and inserting ``Temporary special 
        rule''.
          (3) Effective date.--The amendments made by this 
        subsection shall apply to wine removed after December 
        31, 2019.
  (e) Adjustment of Alcohol Content Level for Application of 
Excise Taxes.--
          (1) In general.--Paragraphs (1) and (2) of section 
        5041(b) are each amended by striking ``January 1, 
        2020'' and inserting ``January 1, 2021''.
          (2) Effective date.--The amendments made by this 
        subsection shall apply to wine removed after December 
        31, 2019.
  (f) Definition of Mead and Low Alcohol by Volume Wine.--
          (1) In general.--Section 5041(h)(3) is amended by 
        striking ``December 31, 2019'' and inserting ``December 
        31, 2020''.
          (2) Effective date.--The amendment made by this 
        subsection shall apply to wine removed after December 
        31, 2019.
  (g) Reduced Rate of Excise Tax on Certain Distilled 
Spirits.--
          (1) In general.--Section 5001(c)(4) is amended by 
        striking ``December 31, 2019'' and inserting ``December 
        31, 2020''.
          (2) Conforming amendment.--The heading of section 
        5001(c) is amended by striking ``Reduced Rate for 2018 
        and 2019'' and inserting ``Temporary Reduced Rate''.
          (3) Effective date.--The amendments made by this 
        subsection shall apply to distilled spirits removed 
        after December 31, 2019.
  (h) Bulk Distilled Spirits.--
          (1) In general.--Section 5212 is amended by striking 
        ``January 1, 2020'' and inserting ``January 1, 2021''.
          (2) Effective date.--The amendment made by this 
        subsection shall apply to distilled spirits transferred 
        in bond after December 31, 2019.
  (i) Simplification of Rules Regarding Records, Statements, 
and Returns.--
          (1) In general.--Section 5555(a) is amended by 
        striking ``January 1, 2020'' and inserting ``January 1, 
        2021''.
          (2) Effective date.--The amendment made by this 
        subsection shall apply to calendar quarters beginning 
        after December 31, 2019.
  (j) Technical Correction.--
          (1) In general.--Section 5041(c)(8) is amended by 
        adding at the end the following new subparagraph:
                  ``(C) Application of certain rules.--
                Paragraphs (3) and (6) shall be applied by 
                substituting `paragraph (1) or (8)' for 
                `paragraph (1)' each place it appears 
                therein.''.
          (2) Effective date.--The amendment made by this 
        subsection shall take effect as if included in section 
        13804 of Public Law 115-97.

SEC. 145. LOOK-THRU RULE FOR RELATED CONTROLLED FOREIGN CORPORATIONS.

  (a) In General.--Section 954(c)(6)(C) is amended by striking 
``January 1, 2020'' and inserting ``January 1, 2021''.
  (b) Effective Date.--The amendment made by this section shall 
apply to taxable years of foreign corporations beginning after 
December 31, 2019, and to taxable years of United States 
shareholders with or within which such taxable years of foreign 
corporations end.

SEC. 146. CREDIT FOR HEALTH INSURANCE COSTS OF ELIGIBLE INDIVIDUALS.

  (a) In General.--Section 35(b)(1)(B) is amended by striking 
``January 1, 2020'' and inserting ``January 1, 2021''.
  (b) Effective Date.--The amendment made by this section shall 
apply to months beginning after December 31, 2019.

                     TITLE II--DISASTER TAX RELIEF

SEC. 201. DEFINITIONS.

  For purposes of this title--
          (1) Qualified disaster area.--
                  (A) In general.--The term ``qualified 
                disaster area'' means any area with respect to 
                which a major disaster was declared, during the 
                period beginning on January 1, 2018, and ending 
                on the date which is 60 days after the date of 
                the enactment of this Act, by the President 
                under section 401 of the Robert T. Stafford 
                Disaster Relief and Emergency Assistance Act if 
                the incident period of the disaster with 
                respect to which such declaration is made 
                begins on or before the date of the enactment 
                of this Act.
                  (B) Denial of double benefit.--Such term 
                shall not include the California wildfire 
                disaster area (as defined in section 20101 of 
                subdivision 2 of division B of the Bipartisan 
                Budget Act of 2018).
          (2) Qualified disaster zone.--The term ``qualified 
        disaster zone'' means that portion of any qualified 
        disaster area which was determined by the President, 
        during the period beginning on January 1, 2018, and 
        ending on the date which is 60 days after the date of 
        the enactment of this Act, 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 the qualified 
        disaster with respect to such disaster area.
          (3) Qualified disaster.--The term ``qualified 
        disaster'' means, with respect to any qualified 
        disaster area, the disaster by reason of which a major 
        disaster was declared with respect to such area.
          (4) Incident period.--The term ``incident period'' 
        means, with respect to any qualified disaster, the 
        period specified by the Federal Emergency Management 
        Agency as the period during which such disaster 
        occurred (except that for purposes of this title such 
        period shall not be treated as beginning before January 
        1, 2018, or ending after the date which is 30 days 
        after the date of the enactment of this Act).

SEC. 202. 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 
        disaster 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 disaster 
                distributions for any taxable year shall not 
                exceed the excess (if any) of--
                          (i) $100,000, over
                          (ii) the aggregate amounts treated as 
                        qualified disaster 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 
                disaster 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 disaster 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) 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.
                  (D) Special rule for individuals affected by 
                more than one disaster.--The limitation of 
                subparagraph (A) shall be applied separately 
                with respect to distributions made with respect 
                to each qualified disaster.
          (3) Amount distributed may be repaid.--
                  (A) In general.--Any individual who receives 
                a qualified disaster distribution may, at any 
                time during the 3-year period beginning on the 
                day after the date on which such distribution 
                was received, make 1 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 disaster 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 disaster 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 of 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 disaster 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 disaster 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) Qualified disaster distribution.--Except 
                as provided in paragraph (2), the term 
                ``qualified disaster distribution'' means any 
                distribution from an eligible retirement plan 
                made--
                          (i) on or after the first day of the 
                        incident period of a qualified disaster 
                        and before the date which is 180 days 
                        after the date of the enactment of this 
                        Act, and
                          (ii) to an individual whose principal 
                        place of abode at any time during the 
                        incident period of such qualified 
                        disaster is located in the qualified 
                        disaster area with respect to such 
                        qualified disaster and who has 
                        sustained an economic loss by reason of 
                        such qualified disaster.
                  (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 
                disaster 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) 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 disaster distributions shall not be 
                treated as eligible rollover distributions.
                  (B) Qualified disaster distributions treated 
                as meeting plan distribution requirements.--For 
                purposes the Internal Revenue Code of 1986, a 
                qualified disaster 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) In general.--Any individual who received 
                a qualified distribution may, during the 
                applicable period, make 1 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) 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) 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) 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) which was to be used to purchase or 
                construct a principal residence in a qualified 
                disaster area, but which was not so used on 
                account of the qualified disaster with respect 
                to such area, and
                  (C) which was received during the period 
                beginning on the date which is 180 days before 
                the first day of the incident period of such 
                qualified disaster and ending on the date which 
                is 30 days after the last day of such incident 
                period.
          (3) Applicable period.--For purposes of this 
        subsection, the term ``applicable period'' means, in 
        the case of a principal residence in a qualified 
        disaster area with respect to any qualified disaster, 
        the period beginning on the first day of the incident 
        period of such qualified disaster and ending on the 
        date which is 180 days after the date of the enactment 
        of this Act.
  (c) Loans From Qualified Plans.--
          (1) 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 180-day period 
        beginning on the date of the enactment of this Act--
                  (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 respect to any qualified disaster) 
        with an outstanding loan (on or after the first day of 
        the incident period of such qualified disaster) 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 first day of 
                the incident period of such qualified disaster 
                and ending on the date which is 180 days after 
                the last day of such incident period, such due 
                date shall be delayed for 1 year (or, if later, 
                until the date which is 180 days after the date 
                of the enactment of this Act),
                  (B) any subsequent repayments with respect to 
                any such loan shall be appropriately adjusted 
                to reflect the delay in the due date under 
                subparagraph (A) and any interest accruing 
                during such delay, and
                  (C) 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) of this paragraph 
                shall be disregarded.
          (3) Qualified individual.--For purposes of this 
        subsection, the term ``qualified individual'' means any 
        individual--
                  (A) whose principal place of abode at any 
                time during the incident period of any 
                qualified disaster is located in the qualified 
                disaster area with respect to such qualified 
                disaster, and
                  (B) who has sustained an economic loss by 
                reason of such qualified disaster.
  (d) Provisions Relating to Plan Amendments.--
          (1) 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) 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) on or before the last day of the 
                        first plan year beginning on or after 
                        January 1, 2020, 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) 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 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) such plan or contract amendment 
                        applies retroactively for such period.

SEC. 203. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS AFFECTED BY QUALIFIED 
                    DISASTERS.

  (a) In General.--For purposes of section 38 of the Internal 
Revenue Code of 1986, in the case of an eligible employer, the 
2018 through 2019 qualified disaster employee retention credit 
shall be treated as a credit listed at the end of subsection 
(b) of such section. For purposes of this subsection, the 2018 
through 2019 qualified disaster 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. The amount of qualified wages 
with respect to any employee which may be taken into account 
under this subsection by the employer for any taxable year 
shall not exceed $6,000 (reduced by the amount of qualified 
wages with respect to such employee which may be so taken into 
account for any prior taxable year).
  (b) Definitions.--For purposes of this section--
          (1) Eligible employer.--The term ``eligible 
        employer'' means any employer--
                  (A) which conducted an active trade or 
                business in a qualified disaster zone at any 
                time during the incident period of the 
                qualified disaster with respect to such 
                qualified disaster zone, and
                  (B) with respect to whom the trade or 
                business described in subparagraph (A) is 
                inoperable at any time during the period 
                beginning on the first day of the incident 
                period of such qualified disaster and ending on 
                the date of the enactment of this Act, as a 
                result of damage sustained by reason of such 
                qualified disaster.
          (2) Eligible employee.--The term ``eligible 
        employee'' means with respect to an eligible employer 
        an employee whose principal place of employment with 
        such eligible employer (determined immediately before 
        the qualified disaster referred to in paragraph (1)) 
        was in the qualified disaster zone referred to in such 
        paragraph.
          (3) 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 at any time on or after the date on which the 
        trade or business described in paragraph (1) first 
        became inoperable at the principal place of employment 
        of the employee (determined immediately before the 
        qualified disaster referred to in such paragraph) and 
        before the earlier of--
                  (A) the date on which such trade or business 
                has resumed significant operations at such 
                principal place of employment, or
                  (B) the date which 150 days after the last 
                day of the incident period of the qualified 
                disaster referred to in paragraph (1).
        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.
  (c) Certain Rules to Apply.--For purposes of this section, 
rules similar to the rules of sections 51(i)(1), 52, and 
280C(a), of the Internal Revenue Code of 1986, shall apply.
  (d) Employee Not Taken Into Account More Than Once.--An 
employee shall not be treated as an eligible employee for 
purposes of this section 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.

SEC. 204. OTHER DISASTER-RELATED TAX RELIEF PROVISIONS.

  (a) Temporary Increase in Limitation on Qualified 
Contributions.--
          (1) Suspension of current limitation.--Except as 
        otherwise provided in paragraph (2), qualified 
        contributions shall be disregarded in applying 
        subsections (b) and (d) of section 170 of the Internal 
        Revenue Code of 1986.
          (2) Application of increased limitation.--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 as a 
                        deduction 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 (H) 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) 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 section 
                        170(b)(1)(G)(ii).
                  (B) Corporations.--In the case of a 
                corporation--
                          (i) Limitation.--Any qualified 
                        contribution shall be allowed as a 
                        deduction 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.
                          (ii) Carryover.--If the aggregate 
                        amount of qualified contributions made 
                        in the contribution year (within the 
                        meaning of section 170(d)(2) of such 
                        Code) exceeds the limitation of clause 
                        (i), such excess shall be appropriately 
                        taken into account under section 
                        170(d)(2) subject to the limitations 
                        thereof.
          (3) Qualified contributions.--
                  (A) 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) is paid, during the 
                                period beginning on January 1, 
                                2018, and ending on the date 
                                which is 60 days after the date 
                                of the enactment of this Act, 
                                in cash to an organization 
                                described in section 
                                170(b)(1)(A) of such Code, and
                                  (II) is made for relief 
                                efforts in one or more 
                                qualified disaster areas,
                          (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) 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) 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) section 165(h)(1) of such Code shall be 
                applied by substituting ``$500'' for ``$500 
                ($100 for taxable years beginning after 
                December 31, 2009)'',
                  (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 (section 
                56(b)(1)(D) of such Code in the case of taxable 
                years ending after December 31, 2018) 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) 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 which arise in a 
        qualified disaster area on or after the first day of 
        the incident period of the qualified disaster to which 
        such area relates, and which are attributable to such 
        qualified disaster.
  (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 applicable taxable year 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 applicable 
                taxable year.
          (2) Qualified individual.--For purposes of this 
        subsection, the term ``qualified individual'' means any 
        individual whose principal place of abode at any time 
        during the incident period of any qualified disaster 
        was located--
                  (A) in the qualified disaster zone with 
                respect to such qualified disaster, or
                  (B) in the qualified disaster area with 
                respect to such qualified disaster (but outside 
                the qualified disaster zone with respect to 
                such qualified disaster) and such individual 
                was displaced from such principal place of 
                abode by reason of such qualified disaster.
          (3) Applicable taxable year.--For purposes of this 
        subsection, the term ``applicable taxable year'' 
        means--
                  (A) in the case of a qualified individual 
                other than an individual described in 
                subparagraph (B), any taxable year which 
                includes any portion of the incident period of 
                the qualified disaster to which the qualified 
                disaster area referred to in paragraph (2)(A) 
                relates, or
                  (B) in the case of a qualified individual 
                described in subparagraph (B) of paragraph (2), 
                any taxable year which includes any portion of 
                the period described in such subparagraph.
          (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 an applicable taxable year--
                          (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) 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).

SEC. 205. AUTOMATIC EXTENSION OF FILING DEADLINES IN CASE OF CERTAIN 
                    TAXPAYERS AFFECTED BY FEDERALLY DECLARED DISASTERS.

  (a) In General.--Section 7508A is amended by adding at the 
end the following new subsection:
  ``(d) Mandatory 60-day Extension.--
          ``(1) In general.--In the case of any qualified 
        taxpayer, the period--
                  ``(A) beginning on the earliest incident date 
                specified in the declaration to which the 
                disaster area referred to in paragraph (2) 
                relates, and
                  ``(B) ending on the date which is 60 days 
                after the latest incident date so specified,
        shall be disregarded in the same manner as a period 
        specified under subsection (a).
          ``(2) Qualified taxpayer.--For purposes of this 
        subsection, the term `qualified taxpayer' means--
                  ``(A) any individual whose principal 
                residence (for purposes of section 1033(h)(4)) 
                is located in a disaster area,
                  ``(B) any taxpayer if the taxpayer's 
                principal place of business (other than the 
                business of performing services as an employee) 
                is located in a disaster area,
                  ``(C) any individual who is a relief worker 
                affiliated with a recognized government or 
                philanthropic organization and who is assisting 
                in a disaster area,
                  ``(D) any taxpayer whose records necessary to 
                meet a deadline for an act described in section 
                7508(a)(1) are maintained in a disaster area,
                  ``(E) any individual visiting a disaster area 
                who was killed or injured as a result of the 
                disaster, and
                  ``(F) solely with respect to a joint return, 
                any spouse of an individual described in any 
                preceding subparagraph of this paragraph.
          ``(3) Disaster area.--For purposes of this 
        subsection, the term `disaster area' has the meaning 
        given such term under subparagraph (B) of section 
        165(i)(5) with respect to a Federally declared disaster 
        (as defined in subparagraph (A) of such section).
          ``(4) Application to rules regarding pensions.--In 
        the case of any person described in subsection (b), a 
        rule similar to the rule of paragraph (1) shall apply 
        for purposes of subsection (b) with respect to--
                  ``(A) making contributions to a qualified 
                retirement plan (within the meaning of section 
                4974(c)) under section 219(f)(3), 404(a)(6), 
                404(h)(1)(B), or 404(m)(2),
                  ``(B) making distributions under section 
                408(d)(4),
                  ``(C) recharacterizing contributions under 
                section 408A(d)(6), and
                  ``(D) making a rollover under section 402(c), 
                403(a)(4), 403(b)(8), or 408(d)(3).
          ``(5) Coordination with periods specified by the 
        secretary.--Any period described in paragraph (1) with 
        respect to any person (including by reason of the 
        application of paragraph (4)) shall be in addition to 
        (or concurrent with, as the case may be) any period 
        specified under subsection (a) or (b) with respect to 
        such person.''.
  (b) Effective Date.--The amendment made by this section shall 
apply to federally declared disasters declared after the date 
of the enactment of this Act.

SEC. 206. MODIFICATION OF THE TAX RATE FOR THE EXCISE TAX ON INVESTMENT 
                    INCOME OF PRIVATE FOUNDATIONS.

  (a) In General.--Section 4940(a) is amended by striking ``2 
percent'' and inserting ``1.39 percent''.
  (b) Elimination of Reduced Tax Where Foundation Meets Certain 
Distribution Requirements.--Section 4940 is amended by striking 
subsection (e).
  (c) Effective Date.--The amendments made by this section 
shall apply to taxable years beginning after the date of the 
enactment of this Act.

SEC. 207. ADDITIONAL LOW-INCOME HOUSING CREDIT ALLOCATIONS FOR 
                    QUALIFIED 2017 AND 2018 CALIFORNIA DISASTER AREAS.

  (a) In General.--For purposes of section 42 of the Internal 
Revenue Code of 1986, the State housing credit ceiling for 
California for calendar year 2020 shall be increased by the 
lesser of--
          (1) the aggregate housing credit dollar amount 
        allocated by the State housing credit agencies of 
        California for such calendar year to buildings located 
        in qualified 2017 and 2018 California disaster areas, 
        or
          (2) 50 percent of the sum of the State housing credit 
        ceilings for California for calendar years 2017 and 
        2018.
  (b) Allocations Treated as Made First From Additional 
Allocation for Purposes of Determining Carryover.--For purposes 
of determining the unused State housing credit ceiling for any 
calendar year under section 42(h)(3)(C) of the Internal Revenue 
Code of 1986, any increase in the State housing credit ceiling 
under subsection (a) shall be treated as an amount described in 
clause (ii) of such section.
  (c) Definitions.--For purposes of this section--
          (1) Qualified 2017 and 2018 california disaster 
        areas.--The term ``qualified 2017 and 2018 California 
        disaster areas'' means any area in California which was 
        determined by the President (before January 1, 2019) 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 a major disaster the incident period of 
        which begins or ends in calendar year 2017 or 2018. 
        Notwithstanding section 201, for purposes of the 
        preceding sentence, the term ``incident period'' means 
        the period specified by the Federal Emergency 
        Management Agency as the period during which the 
        disaster occurred.
          (2) Other definitions.--Terms used in this section 
        which are also used in section 42 of the Internal 
        Revenue Code of 1986 shall have the same meaning in 
        this section as in such section 42.

SEC. 208. TREATMENT OF CERTAIN POSSESSIONS.

  (a) Payments to Possessions With Mirror Code Tax Systems.--
The Secretary of the Treasury shall pay to each possession of 
the United States which has a mirror code tax system amounts 
equal to the loss (if any) to that possession by reason of the 
application of the provisions of this title. Such amounts shall 
be determined by the Secretary of the Treasury based on 
information provided by the government of the respective 
possession.
  (b) Payments to Other Possessions.--The Secretary of the 
Treasury shall pay to each possession of the United States 
which does not have a mirror code tax system amounts estimated 
by the Secretary of the Treasury as being equal to the 
aggregate benefits (if any) that would have been provided to 
residents of such possession by reason of the provisions of 
this title if a mirror code tax system had been in effect in 
such possession. The preceding sentence shall not apply unless 
the respective possession has a plan, which has been approved 
by the Secretary of the Treasury, under which such possession 
will promptly distribute such payments to its residents.
  (c) Mirror Code Tax System.--For purposes of this section, 
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.
  (d) Treatment of Payments.--For purposes of section 1324 of 
title 31, United States Code, the payments under this section 
shall be treated in the same manner as a refund due from a 
credit provision referred to in subsection (b)(2) of such 
section.

                      TITLE III--OTHER PROVISIONS

SEC. 301. MODIFICATION OF INCOME FOR PURPOSES OF DETERMINING TAX-EXEMPT 
                    STATUS OF CERTAIN MUTUAL OR COOPERATIVE TELEPHONE 
                    OR ELECTRIC COMPANIES.

  (a) In General.--Section 501(c)(12) is amended by adding at 
the end the following new subparagraph:
                  ``(J) In the case of a mutual or cooperative 
                telephone or electric company described in this 
                paragraph, subparagraph (A) shall be applied 
                without taking into account any income received 
                or accrued from--
                          ``(i) any grant, contribution, or 
                        assistance provided pursuant to the 
                        Robert T. Stafford Disaster Relief and 
                        Emergency Assistance Act or any similar 
                        grant, contribution, or assistance by 
                        any local, State, or regional 
                        governmental entity for the purpose of 
                        relief, recovery, or restoration from, 
                        or preparation for, a disaster or 
                        emergency, or
                          ``(ii) any grant or contribution by 
                        any governmental entity (other than a 
                        contribution in aid of construction or 
                        any other contribution as a customer or 
                        potential customer) the purpose of 
                        which is substantially related to 
                        providing, constructing, restoring, or 
                        relocating electric, communication, 
                        broadband, internet, or other utility 
                        facilities or services.''.
  (b) Effective Date.--The amendment made by this section shall 
apply to taxable years beginning after December 31, 2017.

SEC. 302. REPEAL OF INCREASE IN UNRELATED BUSINESS TAXABLE INCOME FOR 
                    CERTAIN FRINGE BENEFIT EXPENSES.

  (a) In General.--Section 512(a) is amended by striking 
paragraph (7).
  (b) Effective Date.--The amendment made by this section shall 
take effect as if included in the amendments made by section 
13703 of Public Law 115-97.