h 6 52064 1216785600 false 1216785600 6587 531 110 412209

7/23/2008--Introduced.<br/>Midwestern Disaster Tax Relief Act of 2008 - Amends the Internal Revenue Code to provide tax benefits to individuals affected by presidentially-declared natural disasters (i.e., severe storms, tornadoes, or flooding) in the states of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, and Wisconsin on or after May 20, 2008, and before August 1, 2008 (Midwestern disaster area).<br/>Makes specified provisions of the Internal Revenue Code, which currently apply only to residents of the Gulf Opportunity Zone and the Hurricane Katrina disaster area, applicable to the Midwestern disaster area, including: (1) tax-exempt bond financing, the low-income housing tax credit, accelerated depreciation and increased expensing of business assets, an increase in the rehabilitation tax credit, extended carryback of net operating losses, and investment in tax credit bonds; (2) increased tax deductions for tuition and related educational expenses; (3) expensing of environmental remediation costs and demolition and cleanup costs; (4) tax incentives for employer-provided housing; (5) tax-free withdrawals from retirement accounts and recontributions for home purchases; (6) employer tax credits for retention of employees; (7) suspension of limitations on tax deductions for charitable contributions and personal casualty losses; (8) mortgage revenue bonds for owner-occupied residences; (9) tax exemptions for cancellation of indebtedness; and (10) nonrecognition of gain for homes and businesses destroyed in a disaster. Allows taxpayers in the Midwestern disaster area who claimed a tax deduction for a casualty loss to a principal residence and later received a grant under any federal or state program for reimbursement of such loss to file an amended tax return, without incurring tax penalties.<br/>Extends through 2009 the additional tax exemption for housing displaced individuals in the Midwestern disaster area. Excludes from gross income, through December 31, 2008, reimbursements to volunteers in the Midwestern disaster area for the use of a personal vehicle for charitable work. Increases the standard mileage rate for the charitable use of personal vehicles.<br/>Extends through 2009 the enhanced tax deduction for charitable contributions of food inventories and of book inventories to public schools. Requires tax-exempt charitable organizations to provide the Secretary of the Treasury with specified information, on an annual basis, relating to their disaster relief activities.<br/>

1216785600 2008-07-23 Fri Nov 07 07:30:50 -0600 2008 introduced 52064 'act':5 'tax':3 '2008':7 'disast':2 'relief':4 'midwestern':1 63046 false short introduced 52064 'tax':3 'flood':13 'sever':9 'storm':10 'provid':2 'purpos':20 'relief':4 'victim':7 'midwest':16 'tornado':11 63047 false official introduced 52064 1216785600 Wed Jul 23 00:00:00 -0500 2008 169693 L000565 1952-12-23 1190 1513 Longworth House Office Building http://loebsack.house.gov/contactform/ 2 202-226-0757 David 'd':4 '-2':6 'ia':5 'rep':1 'david':2,7,9 'loebsack':3,8,10 M 412209 Loebsack David_Loebsack Rep. David Loebsack [D, IA-2] 138 N00027741 6233 Democrat 202-225-6576 IA David Loebsack 3.14285714285714 http://loebsack.house.gov/ B000652 1934-01-10 2659 1427 Longworth House Office Building http://boswell.house.gov/messageform.htm 3 202-225-5608 Leonard 'd':4 '-3':6 'ia':5 'rep':1 'boswel':3,8,10 'leonard':2,7,9 M 400042 Boswell Leonard_L._Boswell L. Rep. Leonard Boswell [D, IA-3] 1384 N00004208 6803 Democrat 202-225-3806 Reformed Latter Day Saint IA Leonard Boswell 2.25 http://boswell.house.gov/ B001259 1957-10-30 3060 1408 Longworth House Office Building https://forms.house.gov/braley/webforms/issue_subscribe.html 1 202-225-6666 Bruce 'd':4 '-1':6 'ia':5 'rep':1 'bruce':2,7,9 'braley':3,8,10 M 412208 Braley Bruce_Braley L. Rep. Bruce Braley [D, IA-1] 1646 N00027464 6507 Democrat 202-225-2911 IA Bruce Braley 1.2 http://braley.house.gov/ B001203 1958-11-26 1442 2230 Rayburn House Office Building http://www.house.gov/writerep/ 4 202-225-2267 Stephen 'r':4 '-4':6 'rep':1 'buyer':3,8,11 'steve':9 'stephen':2,7,10 M 400056 Buyer Steve_Buyer E. Rep. Stephen Buyer [R, IN-4] 495 Steve N00003924 6003 Republican 202-225-5037 Methodist IN Steve Stephen Buyer 6.2 http://stevebuyer.house.gov/ C001060 1958-07-10 2296 1710 Longworth House Office Building http://carnahan.house.gov/contact.shtml 3 202-225-7452 Russ 'd':4 '-3':6 'mo':5 'rep':1 'russ':2,7,9 'carnahan':3,8,10 M 400638 Carnahan Russ_Carnahan Rep. Russ Carnahan [D, MO-3] 869 N00005181 6645 Democrat 202-225-2671 MO Russ Russ Carnahan 2.71428571428571 http://carnahan.house.gov/ congressmancarnahan H001040 1949-02-21 2680 1118 Longworth House Office Building http://hare.house.gov/?sectionid=74&sectiontree=44,50,74 17 202-225-5396 Phil 'd':4 'il':5 '-17':6 'rep':1 'hare':3,8,10 'phil':2,7,9 M 412204 Hare Philip_Hare Rep. Phil Hare [D, IL-17] 1371 N00028234 7286 Democrat 202-225-5905 IL Phil Hare 0.75 http://hare.house.gov/ H000948 1958-05-22 2087 Kenny 'kenni':1,3,5 'hulshof':2,4,6 M 400190 Hulshof Kenny_C._Hulshof C. Kenny Hulshof 1054 N00008032 5104 Republican Catholic Kenny Hulshof K000362 1949-05-28 6136 1609 Longworth House Office Building http://www.house.gov/steveking/email.shtm 5 202-225-3193 Steve 'r':4 '-5':6 'ia':5 'rep':1 'king':3,8,10 'steve':2,7,9 M 400220 King Steve_King A. Rep. Steve King [R, IA-5] 2776 N00025237 7130 Republican 202-225-4426 Roman Catholic IA Steve King 5.92307692307692 http://www.house.gov/steveking/ RepSteveKing L000552 1945-12-06 2130 Ray 'ray':1,3,5 'lahood':2,4,6 M 400228 LaHood Ray_LaHood H. Ray LaHood 1299 N00004933 5200 Republican Catholic Ray LaHood L000111 1948-07-14 1266 2447 Rayburn House Office Building http://www.tomlatham.house.gov/Contact/ 4 202-225-3301 Thomas 'r':4 '-4':6 'ia':5 'rep':1 'tom':9 'thoma':2,7,10 'latham':3,8,11 M 400234 Latham Tom_Latham P. Rep. Thomas Latham [R, IA-4] 441 Tom N00004227 5390 Republican 202-225-5476 Lutheran IA Tom Thomas Latham 7.0 http://www.tomlatham.house.gov CongressmanTomLatham M000934 1954-05-29 3342 2202 Rayburn House Office Building http://www.house.gov/formjerrymoran/contact.html 1 202-225-5124 Jerry 'r':4 '-1':6 'ks':5 'rep':1 'jerri':2,7,9 'moran':3,8,10 M 400284 Moran Jerry_Moran Rep. Jerry Moran [R, KS-1] 1681 N00005282 6428 Republican 202-225-2715 Methodist KS Jerry Moran 4.2 http://www.jerrymoran.house.gov/ P000587 1959-06-07 8124 1317 Longworth House Office Building https://forms.house.gov/pence/IMA/contact_form.htm 6 202-225-3382 Mike 'r':4 '-6':6 'rep':1 'mike':2,7,9 'penc':3,8,10 M 400315 Pence Mike_Pence Rep. Mike Pence [R, IN-6] 3543 N00003765 8164 Republican 202-225-3021 Christian IN Mike Pence 6.28 http://mikepence.house.gov/ CongressmanMikePence introduced 52064 1216785600 Wed Jul 23 00:00:00 -0500 2008 169693 action 52064 1216785600 Wed Jul 23 00:00:00 -0500 2008 169694 Referred to the House Committee on Ways and Means.