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United States · Bill · S

S. 3043 (118th)

Natural Disaster Tax Relief Act of 2023

referredUnited States· United States Congress· EN

Introduced

16 October 2023

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

Summary

Natural Disaster Tax Relief Act of 2023 This bill sets forth tax relief provisions for individual taxpayers for losses resulting from a major disaster occurring in 2023. Specifically, the bill allows penalty-free disaster-relief withdrawals from tax-exempt retirement plans up to $100,000, permits recontributions of such withdrawals for home purchases or construction cancelled due to the disaster, increases to $100,000 the limit on loans for disaster assistance from retirement plans, and enhances the tax deduction for disaster-related personal casualty losses.

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Documents

3 official files

Introduced in Senate (text)

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Sources

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