National Disaster Tax Extenders Act

Summary

National Disaster Tax Extenders Act - Amends the Internal Revenue Code to exclude a casualty loss tax deduction for disaster losses sustained after December 31, 2009, and before January 1, 2011, from an individual's gross income in determining adjusted gross income. Extends through 2010: (1) such casualty loss deduction; (2) expensing of disaster abatement and cleanup expenses; (3) the five-year carryback period of net operating losses attributable to federally declared disasters; and (4) the special depreciation allowance for qualified disaster assistance property.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 11 May 2010

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• Introduced in House (PDF)

  Introduced in House · EN · 11 May 2010

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• Introduced in House

  summary · EN · 11 May 2010

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