United States · Bill · HR
H.R. 4052 (111th)
Fair Disaster Tax Relief Act of 2009
Introduced
6 November 2009
Last action
6 November 2009 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Kind, Ron [D-WI-3], Rep. Carnahan, Russ [D-MO-3], Rep. Davis, Artur [D-AL-7], Rep. Herger, Wally [R-CA-2], Rep. Melancon, Charlie [D-LA-3], Rep. Paul, Ron [R-TX-14], Rep. Tanner, John S. [D-TN-8], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Reichert, David G. [R-WA-8]
Subjects
Taxation
Source updated
14 August 2025
Summary
Fair Disaster Tax Relief Act of 2009 - Amends the Internal Revenue Code to make permanent: (1) the enhanced tax deduction for net losses incurred in federally declared disasters; (2) the $500 limit on the tax deduction for individual casualty losses; (3) expensing of certain disaster abatement and cleanup expenses; (4) the tax deduction for net operating losses attributable to a federally declared disaster; (5) eligibility for tax-exempt bond financing for repair of principal residences destroyed or damaged in a federally declared disaster; and (6) the bonus depreciation allowance for property in a disaster area.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
6 November 2009
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
6 November 2009
Introduced
Introduced in House
Source: IntroReferral
6 November 2009
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 6 November 2009 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 6 November 2009
Introduced in House (PDF)
Introduced in House · EN · 6 November 2009
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Introduced in House
summary · EN · 6 November 2009
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Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Kind, Ron [D-WI-3] · D · Sponsor
- Rep. Carnahan, Russ [D-MO-3] · D · Sponsor
- Rep. Davis, Artur [D-AL-7] · D · Sponsor
- Rep. Herger, Wally [R-CA-2] · R · Sponsor
- Rep. Melancon, Charlie [D-LA-3] · D · Sponsor
- Rep. Paul, Ron [R-TX-14] · R · Sponsor
- Rep. Tanner, John S. [D-TN-8] · D · Sponsor
- Rep. Sensenbrenner, F. James, Jr. [R-WI-5] · R · Cosponsor
- Rep. Reichert, David G. [R-WA-8] · R · Cosponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/111th-congress/house-bill/4052
- Open data entity: https://api.congress.gov/v3/bill/111/hr/4052
- us · 111-hr-4052 · source updated 14 August 2025