Bill Sponsor
House Bill 3823
115th Congress(2017-2018)
Disaster Tax Relief and Airport and Airway Extension Act of 2017
Active
Amendments
Active
Passed Senate on Sep 28, 2017
Overview
Text
Introduced
Sep 25, 2017
Latest Action
Sep 29, 2017
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
3823
Congress
115
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Republican
Texas
Republican
Pennsylvania
House Votes (3)
Senate Votes (1)
Question
On Passage
Status
Passed
Type
Roll Call Vote
Roll Call Vote
A vote that records the individual position of each Member who voted. Such votes occurring on the House floor (by the "yeas and nays" or by "recorded vote") are taken by electronic device. The Senate has no electronic voting system; in such votes, Senators answer "yea" or "nay" as the clerk calls each name aloud. Each vote is compiled by clerks and receives a roll call number (referenced in Congress.gov as a "Record Vote" [Senate] or "Roll no." [House]).
Roll Call Type
Yea-And-Nay
Roll Number
542
House Roll Call Votes
Summary

Disaster Tax Relief and Airport and Airway Extension Act of 2017

This bill extends several federal aviation programs, aviation taxes, and public health programs. It also modifies requirements for purchasing flood insurance and provides tax incentives for individuals and businesses affected by recent hurricanes.

The bill extends several expiring Federal Aviation Administration programs and authorities through March 31, 2018. The bill also amends the Internal Revenue Code to extend through March 31, 2018, the expenditure authority for the Airport and Airway Trust Fund and the taxes that finance the fund, including: fuel taxes, ticket taxes, and taxes related to fractional ownership programs.

The bill extends several public health programs, including: (1) the Teaching Health Center Graduate Medical Education program, (2) the Special Diabetes Program for Indians, and (3) the Medicare Patient Intravenous Immunoglobulin (IVIG) Demonstration Project. The bill also reduces funding for the Medicare Improvement Fund.

With respect to flood insurance, the bill specifies that private flood insurance offered outside of the National Flood Insurance Program satisfies the requirement for homeowners to maintain flood insurance coverage on properties that have federally-backed mortgages and are located in a flood zone.

The bill modifies several tax provisions and rules for individuals and businesses in areas affected by Hurricanes Harvey, Irma, and Maria, including provisions regarding: early withdrawals and loans from retirement plans, employment-related tax credits, deductions for charitable contributions, deductions for personal casualty losses, and income requirements for the earned income tax credit and the child tax credit.

Text (5)
September 28, 2017
September 28, 2017
September 28, 2017
September 25, 2017
Amendments (3)
Displaying only amendments with a detailed public record (2)
Sep 28, 2017
Agreed to in Senate
3
Sponsorship
Senate Amendment 1108
To strike the provisions relating to development of a private flood insurance market.
Agreed To
Sep 27, 2017
Offered in House
0
Sponsorship
House Amendment 451
Pursuant to the provisions of H.Res. 538 the amendment printed in the Rules Committee report is considered as adopted.
Submitted
Public Record
Record Updated
Sep 5, 2023 4:11:46 PM