United States · Bill · HR
H.R. 8440 (116th)
Disaster Tax Relief Act of 2020
Introduced
29 September 2020
Last action
29 September 2020 · Introduced
Status
Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sponsors
Rep. Thompson, Mike [D-CA-4], Rep. Blumenauer, Earl [D-OR-3], Rep. Finkenauer, Abby [D-IA-1]
Subjects
Taxation
Source updated
13 January 2026
Summary
Disaster Tax Relief Act of 2020 This bill sets forth tax relief provisions for taxpayers residing in a disaster zone. Specifically, the bill allows penalty-free qualified disaster distributions from tax-exempt retirement plans up to $100,000, allows recontributions of distributions for home purchases cancelled due to disasters, increases to $100,000 the limit on loans from retirement plans not treated as distributions, allows an employee retention tax credit for 40% of wages paid by employers affected by a disaster, expands eligibility for disaster-related personal casualty losses, permits the calculation of the earned income tax credit based upon income earned prior to 2020, and suspends the limitation on corporate charitable contributions.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
29 September 2020
Introduced
Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Source: IntroReferral
29 September 2020
Introduced
Introduced in House
Source: IntroReferral
29 September 2020
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 29 September 2020 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 29 September 2020
Introduced in House (PDF)
Introduced in House · EN · 29 September 2020
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Introduced in House
summary · EN · 29 September 2020
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Thompson, Mike [D-CA-4] · D · Sponsor
- Rep. Blumenauer, Earl [D-OR-3] · D · Sponsor
- Rep. Finkenauer, Abby [D-IA-1] · D · Sponsor
- · hssm00 · Standing
- · hswm00 · Standing
Related records
- related to → Disaster Tax Relief Act of 2020
- related to → COVID-19 Earned Income Act
- related to → Disaster RELIEF Act
- related to → COVID-19 Earned Income Act
- related to → 2020 Disasters Tax Relief Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/116th-congress/house-bill/8440
- Open data entity: https://api.congress.gov/v3/bill/116/hr/8440
- us · 116-hr-8440 · source updated 13 January 2026