ABSTRACT

Tax Policy and Disaster Recovery [August 9, 2019]   [open pdf - 1MB]

From the Document: "The Internal Revenue Code (IRC) contains a number of provisions intended to provide disaster relief. Following certain disasters, Congress has passed legislation with temporary and targeted tax relief policies. At other times, Congress has passed legislation providing tax relief to those affected by all federally declared major disasters (disasters with Stafford Act declarations) occurring during a set time period. In addition, several disaster tax relief provisions are permanent features of the IRC."

Report Number:
CRS Report for Congress, R45864
Author:
Publisher:
Date:
2019-08-09
Copyright:
Public Domain
Retrieved From:
Congressional Research Service: https://crsreports.congress.gov/
Format:
pdf
Media Type:
application/pdf
URL:
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