# 119-hr-3975: Tax Fairness for Disaster Victims Act

119-hr-3975, Tax Fairness for Disaster Victims Act, is a 119th Congress bill sponsored by Rep. Kennedy, Timothy M. [D-NY-26] (D-NY); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-3975
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-3975
- Congress: 119
- Title: Tax Fairness for Disaster Victims Act
- Status: introduced
- Introduced: 2025-06-12
- Sponsor: Rep. Kennedy, Timothy M. [D-NY-26] (D-NY)
- Cosponsors: 7
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Lookback rule for disaster victims' tax credits.** This bill would let taxpayers whose principal place of abode was in a federally declared disaster area elect to use the prior year's earned income or prior year's Social Security taxes when calculating the earned income credit and the credit under section 24(d) if the current year's amounts are lower. - Families and households in disaster areas would gain an election to substitute prior-year earned income or Social Security taxes when computing the earned income credit and the section 24(d) credit, potentially preserving credit amounts after a disaster. - Joint filers would qualify if either spouse lived in the disaster area, and the prior-year amounts used would be the combined sums for both spouses. - Tax administration would get a new mathematical or clerical error category for incorrect use of earned income or Social Security taxes under the new lookback rule in section 32(g).

## Cosponsors (7)

- Rep. Huffman, Jared [D-CA-2] (D-CA), 2025-06-12T00:00:00.000Z
- Rep. Barragán, Nanette Diaz [D-CA-44] (D-CA), 2025-06-12T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2025-06-12T00:00:00.000Z
- Rep. Neguse, Joe [D-CO-2] (D-CO), 2025-06-12T00:00:00.000Z
- Rep. Tokuda, Jill N. [D-HI-2] (D-HI), 2025-06-12T00:00:00.000Z
- Rep. Tlaib, Rashida [D-MI-12] (D-MI), 2025-06-12T00:00:00.000Z
- Rep. Chu, Judy [D-CA-28] (D-CA), 2025-06-12T00:00:00.000Z

## Provisions PRIA read

- Bigger EITC and child refunds after disasters: benefit, high. If enacted, disaster victims could choose to use last year’s earnings to figure the Earned Income Tax Credit and the refundable child tax credit. You could do this only if your current year earned income or Social Security taxes are lower. Your main home must have been in a federally declared disas…
- Faster IRS fixes for lookback mistakes: mixed, low. If enacted, the IRS could treat a wrong use of the disaster lookback as a math or clerical error. This would let the IRS correct the mistake faster, and some usual dispute steps could be more limited. It would apply to tax years beginning after enactment.

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7973: Momnibus Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-3069: Medicare for All Act
- 119-hr-7853: PrEP Access and Coverage Act of 2026

## Sources
- [119-hr-3975 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/3975)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-3069: Medicare for All Act](https://policyrisk.com/legislation/119-hr-3069)
- [119-hr-7853: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-hr-7853)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-3975 (as of 2026-04-21).