National Disaster Tax Extenders Act

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · May 11, 2010

National Disaster Tax Extenders Act - Amends the Internal Revenue Code to exclude a casualty loss tax deduction for disaster losses sustained after December 31, 2009, and before January 1, 2011, from an individual's gross income in determining adjusted gross income. Extends through 2010: (1) such casualty loss deduction; (2) expensing of disaster abatement and cleanup expenses; (3) the five-year carryback period of net operating losses attributable to federally declared disasters; and (4) the special depreciation allowance for qualified disaster assistance property.

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People & committees

Who introduced it

Rep. Langevin, James R. [D-RI-2] · D–RI

Committees

Ways and Means Committee

1 cosponsorship records, including any withdrawals

Rep. Kennedy, Patrick J. [D-RI-1]

Legislative record

Actions

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May 11, 2010
Referred to the House Committee on Ways and Means.
May 11, 2010
Introduced in House
May 11, 2010
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · May 11, 2010 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Aug 14, 2025. Consult Congress.gov for the current record.

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Objective

Analyze H.R.5273 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss H.R.5273, 111th Congress: National Disaster Tax Extenders Act

Official record: https://www.congress.gov/bill/111th-congress/house-bill/5273

Text version to examine: Introduced in House · 2010-05-11.

Official full text: https://www.congress.gov/111/bills/hr5273/BILLS-111hr5273ih.htm

Imported record last updated by the source: 2025-08-14T16:17:10Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.5273 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.5273 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Discuss H.R.5273, 111th Congress: National Disaster Tax Extenders Act

Official record: https://www.congress.gov/bill/111th-congress/house-bill/5273

Text version to examine: Introduced in House · 2010-05-11.

Official full text: https://www.congress.gov/111/bills/hr5273/BILLS-111hr5273ih.htm

Imported record last updated by the source: 2025-08-14T16:17:10Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.5273 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.5273 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss H.R.5273, 111th Congress: National Disaster Tax Extenders Act

Official record: https://www.congress.gov/bill/111th-congress/house-bill/5273

Text version to examine: Introduced in House · 2010-05-11.

Official full text: https://www.congress.gov/111/bills/hr5273/BILLS-111hr5273ih.htm

Imported record last updated by the source: 2025-08-14T16:17:10Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.5273 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

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Examine H.R.5273 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.5273, 111th Congress: National Disaster Tax Extenders Act

Official record: https://www.congress.gov/bill/111th-congress/house-bill/5273

Text version to examine: Introduced in House · 2010-05-11.

Official full text: https://www.congress.gov/111/bills/hr5273/BILLS-111hr5273ih.htm

Imported record last updated by the source: 2025-08-14T16:17:10Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.5273 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.