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United States · Bill · HR

H.R. 4052 (111th)

Fair Disaster Tax Relief Act of 2009

referredUnited States· United States Congress· EN

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

Taxation

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

  1. 6 November 2009

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 6 November 2009

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 6 November 2009

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 6 November 2009

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 6 November 2009

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 6 November 2009

    Open at official source

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Sponsors

Related records

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Sources

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