PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · May 23, 2013
Hurricane Sandy Tax Relief Act of 2013 - Amends the Internal Revenue Code to provide tax benefits for individuals and businesses affected by Hurricane Sandy, including:
an exemption from the gross income limitation for deducting casualty losses attributable to Hurricane Sandy;
expensing allowances for Hurricane Sandy disaster expenses, disaster assistance property, and environmental remediation expenses;
Showing the opening paragraphs of the official summary.
treatment of losses attributable to Hurricane Sandy as net operating losses;
suspension of mortgage revenue bond requirements for residences located in the Hurricane Sandy disaster area;
an increased charitable tax deduction for Hurricane Sandy disaster relief contributions;
a special allocation of the new markets tax credit for investments in community development entities serving the disaster area;
special adjustments to the earned income tax credit and the child tax credit for individuals living in the disaster area;
a work opportunity tax credit for hiring employees residing in the Hurricane Sandy disaster area;
authorization for issuance of Hurricane Sandy bonds to finance disaster relief projects;
an additional allocation of low-income housing credits in states affected by Hurricane Sandy; and
an exemption from the 10% penalty for premature distributions from a retirement plan to individuals residing in the Hurricane Sandy disaster area.
People & committees
Rep. Pascrell, Bill, Jr. [D-NJ-9] · D–NJ
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Aug 12, 2025. Consult Congress.gov for the current record.
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