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Tax relief for disaster victims: lookback rule.

The bill amends the Internal Revenue Code of 1986 to provide a 'lookback' rule for individuals affected by federally declared disasters. If earned income or social security taxes in the disaster year are less than in the preceding year, the taxpayer may use the preceding year's amounts to calculate the Child Tax Credit and the Earned Income Tax Credit.
Key points
Substitution Mechanism: Taxpayers can substitute current year income with preceding year income for calculating specific credits if the latter is higher.
Scope of Application: The provision applies to qualified individuals whose principal place of abode is located in a federally declared disaster area.
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Status:
Introduced
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Additional Information
Tax Fairness for Disaster Victims Act
Print number: HR 3975
Sponsor: Rep. Kennedy, Timothy M. [D-NY-26]
Process start date: 2025-06-12
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Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
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Summary & Status

Key Questions about Tax relief for disaster victims: lookback rule.

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is HR 3975.

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 2025-06-12.

What are the main provisions?

Key points include:

  • Substitution Mechanism: Taxpayers can substitute current year income with preceding year income for calculating specific credits if the latter is higher.
  • Scope of Application: The provision applies to qualified individuals whose principal place of abode is located in a federally declared disaster area.

What is the specific legal status?

The current status is Introduced.

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. Kennedy, Timothy M. [D-NY-26].

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 2025-12-31.

Analysis and Potential Impact of HR 3975

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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Taxes