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9/24/2008--Passed House without amendment. (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)<br/>Disaster Tax Relief Act of 2008 - Amends the Internal Revenue Code to provide tax relief in federally declared disaster areas.<br/>(Sec. 2) Waives the 10% adjusted gross income limitation on personal casualty losses for losses sustained from a federally declared disaster occurring after December 31, 2007, and before January 1, 2012. Defines &quot;federally declared disaster&quot; as any disaster determined by the President to warrant federal assistance under the Robert T. Stafford Relief and Emergency Assistance Act. Increases the standard tax deduction by a taxpayer's net disaster loss (i.e., personal casualty losses in a disaster area over personal casualty gains). Increases the threshold for deductible casualty losses from $100 to $500 for taxable years beginning after December 31, 2008, and before January 1, 2012. (Sec. 3) Allows the expensing of business-related costs incurred due to a federally declared disaster for: (1) the abatement or control of hazardous substances; (2) removal of debris or demolition of damaged structures; or (3) repair of damaged property.<br/>(Sec. 4) Provides for a five-year carryback period for net operating losses attributable to a federally declared disaster. Allows such losses as a deduction in computing alternative minimum taxable income.<br/>(Sec. 5) Waives certain restrictions on mortgage revenue bond financing for principal residences destroyed due to a federally declared disaster occurring between January 1, 2008, and December 31, 2011.<br/>(Sec. 6) Increases, until December 31, 2011, the standard mileage rate used to compute the tax deduction for the use of a passenger automobile for charitable purposes to the same rate used for deducting travel expenses related to medical care (currently, 27 cents per mile). (Sec. 7) Authorizes additional allocations to states (up to $190 million) of the low-income housing tax credit for federally declared disasters occurring between January 1, 2008, and December 31, 2011. Prohibits allocations after December 31, 2012.<br/>(Sec. 8) Expands tax-exempt private activity bonds to include qualified disaster bonds used to finance the replacement, repair, reconstruction or renovation of depreciable property damaged or destroyed as a result of a federally declared disaster occurring between January 1, 2008, and December 31, 2011. Grants priority in allocating bond amounts to business loss disaster areas (i.e., areas sustaining damages from a disaster of at least the lesser of $50 million or 5% of all business property in the disaster area). Requires all allocations to be made prior to December 31, 2012.<br/>(Sec. 9) Waives limitations on individual and corporate charitable contributions for qualified disaster contributions. Defines &quot;qualified disaster contribution&quot; as any charitable contribution paid prior to January 1, 2010, to a public charity for relief efforts related to a federally declared disaster.<br/>

1222228800 2008-09-24 Fri Nov 07 08:18:22 -0600 2008 introduced 52668 '1986':8 'code':6 'amend':2 'assist':12 'disast':11 'intern':4 'provid':10 'relief':13 'revenu':5 64155 false official introduced 52668 'act':4 'tax':2 '2008':6 'disast':1 'relief':3 64308 false short passed house 52668 'act':4 'tax':2 '2008':6 'disast':1 'relief':3 64714 false short vote 52668 1222294020 Wed Sep 24 19:07:00 -0500 2008 roll 173406 pass On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 419 - 4 (Roll no. 635). vote h R000053 1930-06-11 9048 2354 Rayburn House Office Building https://forms.house.gov/rangel/forms/contact.shtml 15 202-225-0816 Charles 'd':4 'ny':5 '-15':6 'rep':1 'charl':2,7,9 'rangel':3,8,10 M 400333 Rangel Charles_B._Rangel B. Rep. Charles Rangel [D, NY-15] 4035 N00000964 13790 Democrat 202-225-4365 Roman Catholic NY Charlie Charles Rangel 1.26785714285714 http://www.house.gov/rangel/ RepRangel C001073 1964-01-17 133 Donald 'donald':1,3,5 'cazayoux':2,4,6 M 412260 Cazayoux J. Donald Cazayoux 4 N00029680 1363 Democrat Donald Cazayoux 5.0 C001038 1962-03-16 2011 312 Cannon House Office Building https://forms.house.gov/crowley/contact.shtml 7 202-225-1909 Joseph 'd':4 '-7':6 'ny':5 'rep':1 'joseph':2,7,9 'crowley':3,8,10 M 400087 Crowley Joseph_Crowley Rep. Joseph Crowley [D, NY-7] 775 N00001127 6772 Democrat 202-225-3965 Roman Catholic NY Joe Joseph Crowley 0.142857142857143 http://crowley.house.gov/ K000188 1963-03-16 2158 1406 Longworth House Office Building http://www.house.gov/kind/contact.shtml 3 202-225-5739 Ronald 'd':4 '-3':6 'wi':5 'rep':1 'ron':9 'kind':3,8,11 'ronald':2,7,10 M 400218 Kind Ron_Kind James Rep. Ronald Kind [D, WI-3] 988 Ron N00004403 6242 Democrat 202-225-5506 Lutheran WI Ron Ronald Kind 4.4 http://www.house.gov/kind/ repronkind L000043 1945-02-14 268 Nicholas 'nick':5 'lampson':2,4,7 'nichola':1,3,6 M 400229 Lampson Nick_Lampson V. Nicholas Lampson 6 Nick N00005928 5457 Democrat Catholic Nicholas Lampson CongressmanLampson L000287 1940-02-21 6720 343 Cannon House Office Building http://www.house.gov/formjohnlewis/contact.html 5 202-225-0351 John 'd':4 '-5':6 'ga':5 'rep':1 'john':2,7,9 'lewi':3,8,10 M 400240 Lewis John_Lewis R. Rep. John Lewis [D, GA-5] 3268 N00002577 7632 Democrat 202-225-3801 Baptist GA John Lewis 4.3 http://johnlewis.house.gov/ RepJohnLewis M001164 2172 Tim 'tim':1,3,5 'mahoney':2,4,6 M 412197 Mahoney Timothy_Mahoney Tim Mahoney 1525 N00027804 5145 Democrat Tim Mahoney M000404 1936-12-28 2549 1035 Longworth House Office Building http://www.house.gov/mcdermott/contact.shtml 7 202-225-6197 James 'd':4 '-7':6 'wa':5 'jim':9 'rep':1 'jame':2,7,10 'mcdermott':3,8,11 M 400262 McDermott Jim_McDermott A. Rep. James McDermott [D, WA-7] 885 Jim N00009829 10359 Democrat 202-225-3106 Episcopalian WA Jim James McDermott 4.71428571428571 http://www.house.gov/mcdermott/ M001148 1966-09-06 3778 1039 Longworth House Office Building http://kendrickmeek.house.gov/contact1.shtml 17 202-226-0777 Kendrick 'd':4 'fl':5 '-17':6 'rep':1 'meek':3,8,10 'kendrick':2,7,9 M 400270 Meek Kendrick_B._Meek Brett Rep. Kendrick Meek [D, FL-17] 1796 N00025692 6515 Democrat 202-225-4506 Baptist FL Kendrick Meek 4.33333333333333 http://kendrickmeek.house.gov/ KendrickBMeek N000015 1949-02-14 1746 2208 Rayburn House Office Building http://www.house.gov/neal/write_neal.html 2 202-225-8112 Richard 'd':4 '-2':6 'ma':5 'rep':1 'neal':3,8,10 'richard':2,7,9 M 400291 Neal Richard_E._Neal E. Rep. Richard Neal [D, MA-2] 679 N00000153 6403 Democrat 202-225-5601 Roman Catholic MA Richard Neal 2.22222222222222 http://www.house.gov/neal/ P000096 1937-01-25 1555 2464 Rayburn House Office Building http://pascrell.house.gov/contact/ 8 202-225-5782 William 'd':4 '-8':6 'nj':5 'rep':1 'bill':9 'pascrel':3,8,11 'william':2,7,10 M 400309 Pascrell Bill_Jr.Pascrell J. Rep. William Pascrell [D, NJ-8] 472 Bill N00000751 5794 Democrat 202-225-5751 Catholic NJ Bill William Pascrell 0.5 http://www.pascrell.house.gov/ T000460 1951-01-24 1949 231 Cannon House Office Building http://mikethompson.house.gov/contact/email.shtml 1 202-225-4335 C. 'c':7,10 'd':4 '-1':6 'ca':5 'rep':1 'mike':9 'michael':2 'thompson':3,8,11 M 400403 Thompson Mike_Thompson Michael Rep. Michael Thompson [D, CA-1] 699 Mike N00007419 6937 Democrat 202-225-3311 Catholic CA Mike C. Thompson 1.5 http://mikethompson.house.gov V000128 1959-01-10 2070 1707 Longworth House Office Building http://vanhollen.house.gov/HoR/MD08/Contact+Information/Web+Contact/Contact+Form.htm 8 202-225-0375 Christopher 'd':5 '-8':7 'md':6 'rep':1 'van':3,9,13 'chris':11 'hollen':4,10,14 'christoph':2,8,12 M 400415 Van Hollen Chris_Van_Hollen Rep. Christopher Van Hollen [D, MD-8] 1034 Chris N00013820 7832 Democrat 202-225-5341 Episcopalian MD Chris Christopher Van Hollen 1.1 http://vanhollen.house.gov vote 52668 1222294020 Wed Sep 24 19:07:00 -0500 2008 roll 173406 pass On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 419 - 4 (Roll no. 635). vote h action 52668 1222293540 Wed Sep 24 18:59:00 -0500 2008 173405 Considered as unfinished business. action 52668 1222286940 Wed Sep 24 17:09:00 -0500 2008 173404 At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed. action 52668 1222284960 Wed Sep 24 16:36:00 -0500 2008 173401 Mr. Rangel moved to suspend the rules and pass the bill. action 52668 1222284960 Wed Sep 24 16:36:00 -0500 2008 173402 Considered under suspension of the rules. action 52668 1222284960 Wed Sep 24 16:36:00 -0500 2008 173403 DEBATE - The House proceeded with forty minutes of debate on H.R. 7006. action 52668 1222228800 Wed Sep 24 00:00:00 -0500 2008 173407 Received in the Senate. action 52668 1222142400 Tue Sep 23 00:00:00 -0500 2008 172851 Referred to the House Committee on Ways and Means. introduced 52668 1222142400 Tue Sep 23 00:00:00 -0500 2008 172850 10 419 52668 Wed Sep 24 18:06:00 -0500 2008 true 5045 4 635 17 0 On Motion to Suspend the Rules and Pass: H R 7006 Disaster Tax Relief Act of 2008 true 2/3 Passed On Motion to Suspend the Rules and Pass Wed Sep 24 18:21:05 -0500 2008 house