118th Congress · HOUSE BILLBILL

H.R. 2619Tax Fairness for Disaster Victims Act

To amend the Internal Revenue Code of 1986 to provide a lookback rule in the case of certain federally declared disasters for amounts related to earned income for purposes of determining certain tax credits.

Taxation
Introduced Apr 13, 2023
Last action Apr 13, 2023
Pipeline · Bill → Law
Step 1
Introduced
Apr 13, 2023
Step 2
Referred
Apr 13, 2023
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill allows individual taxpayers living in a disaster area to use earned income from a preceding taxable year for purposes of calculating the earned income tax credit. The bill applies if current year income is disrupted by a disaster and is less than the income of the preceding taxable year.

Provisions · 2 sectionsIntroduced in House
Timeline · 2 actions
Apr 13, 2023
Introduced in House
Apr 13, 2023
Referred to the House Committee on Ways and Means.