Louisiana Flood and Storm Devastation Tax Relief Act of 2017
Referred to the House Committee on Ways and Means.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Jun 8, 2017
Louisiana Flood and Storm Devastation Tax Relief Act of 2017
This bill amends the Internal Revenue Code to modify several tax provisions and rules for individuals and businesses affected by storms and flooding in Louisiana.
The bill applies to the area with respect to which a major disaster has been declared by the President under the Robert T. Stafford Disaster Relief and Emergency Assistance Act:
before September 3, 2016, by reason of severe storms and flooding occurring in Louisiana during August 2016;
before April 21, 2016, by reason of severe storms and flooding occurring in Louisiana during March and April 2016; and
before February 12, 2017, by reason of tornadoes, storms, and straight-line winds occurring in Louisiana on February 7, 2017.
For individuals and businesses in the specified Louisiana storm and flood disaster area, the bill modifies tax provisions and rules regarding: (1) early withdrawals of retirement funds; (2) employment-related tax credits; (3) charitable contributions; and (4) various tax deductions, exclusions, and credits related to losses and recovery from the storms and flooding.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Aug 11, 2025. Consult Congress.gov for the current record.
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