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Senate Bill 3678
118th Congress(2023-2024)
Federal Disaster Tax Relief Act of 2024
Introduced
Introduced
Introduced in Senate on Jan 25, 2024
Overview
Text
Introduced in Senate 
Jan 25, 2024
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Introduced in Senate(Jan 25, 2024)
Jan 25, 2024
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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S. 3678 (Introduced-in-Senate)


118th CONGRESS
2d Session
S. 3678


To amend the Internal Revenue Code of 1986 to extend the time during which a qualified disaster may have occurred for purposes of the special rules for personal casualty losses.

IN THE SENATE OF THE UNITED STATES

January 25, 2024

Mr. Cassidy (for himself and Ms. Butler) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to extend the time during which a qualified disaster may have occurred for purposes of the special rules for personal casualty losses.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Federal Disaster Tax Relief Act of 2024”.

SEC. 2. Extension of rules for treatment of certain disaster-related personal casualty losses.

For purposes of applying section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020, section 301 of such Act shall be applied by substituting “the Federal Disaster Tax Relief Act of 2024” for “this Act” each place it appears.