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Tax relief for disaster victims: higher credits using prior year's income.

This law allows individuals affected by federally declared disasters to use their prior year's income to calculate certain tax credits, such as the Earned Income Tax Credit (EITC) and the Child Tax Credit. This is applicable if their income or social security taxes decreased in the disaster year, which would otherwise reduce their eligible credits. Thanks to this change, citizens impacted by a disaster may receive higher tax refunds than they would have based solely on the disaster year's income.
Key points
Individuals residing in a federally declared disaster area can elect to use either the income from the disaster year or the higher income from the preceding year to calculate tax credits.
The change applies to key credits, including the Earned Income Tax Credit (EITC) and the Child Tax Credit (Section 24(d)).
If Social Security taxes decreased in the disaster year, the higher amount from the preceding year can be used to calculate the Child Tax Credit.
The election to use the prior year's income must be applied uniformly for all calculation purposes covered by this act.
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Additional Information
Print number: 118_HR_2619
Sponsor: Rep. Porter, Katie [D-CA-47]
Process start date: 2023-04-13
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OFFICIAL LEGAL TITLE

Tax Fairness for Disaster Victims Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_2619.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2023-04-13.

What are the main provisions?

Key points include:

  • Individuals residing in a federally declared disaster area can elect to use either the income from the disaster year or the higher income from the preceding year to calculate tax credits.
  • The change applies to key credits, including the Earned Income Tax Credit (EITC) and the Child Tax Credit (Section 24(d)).
  • If Social Security taxes decreased in the disaster year, the higher amount from the preceding year can be used to calculate the Child Tax Credit.
  • The election to use the prior year's income must be applied uniformly for all calculation purposes covered by this act.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Porter, Katie [D-CA-47].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-30.

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