To extend certain housing-related deadlines in the Heartland Disaster Tax Relief Act of 2008.
Referred to the House Committee on Ways and Means.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Dec 3, 2009
Amends the Heartland Disaster Tax Relief Act of 2008 to extend through 2010 provisions of such Act allowing residents of the Midwestern disaster area to: (1) use amounts from tax-exempt retirement accounts without a tax penalty to purchase a new principal residence or repair an existing one; (2) recontribute amounts withdrawn for such purposes to such accounts; and (3) exclude from gross income income resulting from a cancellation of mortgage indebtedness incurred in such disaster area.
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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