# 114-hr-3110: National Disaster Tax Relief Act of 2015

114-hr-3110, National Disaster Tax Relief Act of 2015, is a 114th Congress bill sponsored by Rep. Reed, Tom [R-NY-23] (R-NY); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-3110
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-3110
- Congress: 114
- Title: National Disaster Tax Relief Act of 2015
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2015-07-16
- Sponsor: Rep. Reed, Tom [R-NY-23] (R-NY)
- Cosponsors: 41
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

National Disaster Tax Relief Act of 2015 Amends the Internal Revenue Code to provide tax relief for disasters declared in 2012, 2013, 2014, and 2015 by: allowing an election to expense qualified disaster expenses (i.e., for the abatement of hazardous substances, removal of debris, demolition, and repair of business-related property); increasing the tax deduction for charitable contributions for disaster relief for individual and corporate taxpayers; allowing through 2015 the deduction of losses and net operating losses attributable to disasters; allowing waivers of requirements relating to mortgage revenue bonds; extending through 2015 the additional allowance for depreciation of business property (bonus depreciation); allowing an increase through 2015 of the new markets tax credit limitation amount within a federally-declared disaster area; permitting the use of tax-exempt retirement plan funds in federally-declared disasters without penalty; allowing an additional tax exemption for individuals who are displaced as a result of a federally-declared disaster; allowing an exclusion from gross income of imputed income from the cancellation of indebtedness resulting from federally-declared disasters; providing a special rule to allow individuals affected by a disaster in 2012, 2013, 2014, or 2015 to claim a full earned income tax credit; increasing the rehabilitation tax credit for buildings affected by a federally-declared disaster; permitting one additional advance refunding of a tax-exempt bond that is outstanding on the date on which a federally-declared disaster occurs; allowing the issuance of qualified disaster area recovery bonds; allowing an additional allocation of the low-income housing tax credit in 2016 to states affected by a federally-declared disaster occurring in 2012, 2013, 2014, or 2015;   allowing payments of disaster assistance to tax-exempt mutual ditch or irrigation companies without affecting their tax-exempt status; allowing an exclusion from gross income for disaster mitigation payments received from state and local governments; allowing a tax deduction for payments to a tax-exempt natural disaster fund; allowing a five-year replacement period for property located in a disaster area for purposes of the exclusion of gain from an involuntary conversion; allowing employers a business-related tax credit for up to 40% of wages paid to employees in a disaster area; and allowing an enhanced tax deduction for medical expenses related to an injury occurring in a disaster area.

## Cosponsors (41)

- PETER KING (R-NY), 2015-07-16T00:00:00.000Z
- Rep. DelBene, Suzan K. [D-WA-1] (D-WA), 2015-07-16T00:00:00.000Z
- Rep. Gibson, Christopher P. [R-NY-19] (R-NY), 2015-07-16T00:00:00.000Z
- Rep. Davis, Rodney [R-IL-13] (R-IL), 2015-07-16T00:00:00.000Z
- Rep. Dent, Charles W. [R-PA-15] (R-PA), 2015-07-16T00:00:00.000Z
- Rep. Kelly, Mike [R-PA-16] (R-PA), 2015-07-16T00:00:00.000Z
- Rep. Meehan, Patrick [R-PA-7] (R-PA), 2015-07-16T00:00:00.000Z
- Rep. Smith, Christopher H. [R-NJ-4] (R-NJ), 2015-07-16T00:00:00.000Z
- JOHN SHIMKUS (R-IL), 2016-02-01T00:00:00.000Z
- Rep. Diaz-Balart, Mario [R-FL-26] (R-FL), 2016-03-07T00:00:00.000Z
- Rep. MacArthur, Thomas [R-NJ-3] (R-NJ), 2016-04-15T00:00:00.000Z
- Rep. Duncan, Jeff [R-SC-3] (R-SC), 2016-04-26T00:00:00.000Z
- JOSEPH CROWLEY (D-NY), 2016-04-26T00:00:00.000Z
- Rep. Larson, John B. [D-CT-1] (D-CT), 2016-05-10T00:00:00.000Z
- Rep. Pallone, Frank [D-NJ-6] (D-NJ), 2016-05-10T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2016-07-07T00:00:00.000Z
- Rep. Neal, Richard E. [D-MA-1] (D-MA), 2016-07-11T00:00:00.000Z
- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2016-07-11T00:00:00.000Z
- Rep. Murphy, Patrick [D-FL-18] (D-FL), 2016-07-21T00:00:00.000Z
- Rep. Pascrell, Bill, Jr. [D-NJ-9] (D-NJ), 2015-07-16T00:00:00.000Z
- Rep. Harper, Gregg [R-MS-3] (R-MS), 2015-07-16T00:00:00.000Z
- CHARLES RANGEL (D-NY), 2015-07-16T00:00:00.000Z
- Rep. Thompson, Mike [D-CA-4] (D-CA), 2015-07-16T00:00:00.000Z
- Rep. Cole, Tom [R-OK-4] (R-OK), 2015-07-16T00:00:00.000Z
- Rep. Fitzpatrick, Michael G. [R-PA-8] (R-PA), 2015-07-16T00:00:00.000Z
- Rep. Richmond, Cedric L. [D-LA-2] (D-LA), 2015-07-20T00:00:00.000Z
- Rep. Abraham, Ralph Lee [R-LA-5] (R-LA), 2015-07-23T00:00:00.000Z
- Rep. Graves, Garret [R-LA-6] (R-LA), 2015-07-28T00:00:00.000Z
- Rep. Butterfield, G. K. [D-NC-1] (D-NC), 2015-09-08T00:00:00.000Z
- LUIS GUTIERREZ (D-IL), 2015-09-08T00:00:00.000Z
- FRANK LOBIONDO (R-NJ), 2015-09-17T00:00:00.000Z
- Rep. Gabbard, Tulsi [D-HI-2] (D-HI), 2015-10-20T00:00:00.000Z
- Rep. Jolly, David W. [R-FL-13] (R-FL), 2015-10-27T00:00:00.000Z
- Rep. Rogers, Harold [R-KY-5] (R-KY), 2015-11-17T00:00:00.000Z
- Rep. Barr, Andy [R-KY-6] (R-KY), 2015-11-17T00:00:00.000Z
- Rep. Boustany, Charles W., Jr. [R-LA-3] (R-LA), 2015-11-17T00:00:00.000Z
- Rep. Quigley, Mike [D-IL-5] (D-IL), 2015-11-17T00:00:00.000Z
- Rep. Byrne, Bradley [R-AL-1] (R-AL), 2015-12-08T00:00:00.000Z
- Rep. Rooney, Thomas J. [R-FL-17] (R-FL), 2016-02-01T00:00:00.000Z
- Rep. Palazzo, Steven M. [R-MS-4] (R-MS), 2016-02-26T00:00:00.000Z
- Sen. Duckworth, Tammy [D-IL] (D-IL), 2016-03-07T00:00:00.000Z

## Related bills

- 114-hr-893: Boys Town Centennial Commemorative Coin Act
- 114-hr-2726: Apollo 11 50th Anniversary Commemorative Coin Act
- 114-hr-3929: Office of Strategic Services Congressional Gold Medal Act
- 114-hr-2992: Merchant Marine of World War II Congressional Gold Medal Act
- 114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Doby in recognition of his achievements and contributions to American major league…
- 114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015

## Sources
- [114-hr-3110 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/3110)

## Related
- [114-hr-893: Boys Town Centennial Commemorative Coin Act](https://policyrisk.com/legislation/114-hr-893)
- [114-hr-2726: Apollo 11 50th Anniversary Commemorative Coin Act](https://policyrisk.com/legislation/114-hr-2726)
- [114-hr-3929: Office of Strategic Services Congressional Gold Medal Act](https://policyrisk.com/legislation/114-hr-3929)
- [114-hr-2992: Merchant Marine of World War II Congressional Gold Medal Act](https://policyrisk.com/legislation/114-hr-2992)
- [114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Dob…](https://policyrisk.com/legislation/114-hr-5621)
- [114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015](https://policyrisk.com/legislation/114-hr-2903)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-3110 (as of 2025-11-18).