PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Congressional Research Service
Version 00 · Introduced in House · Sep 29, 2020
Disaster Tax Relief Act of 2020
This bill sets forth tax relief provisions for taxpayers residing in a disaster zone. Specifically, the bill
allows penalty-free qualified disaster distributions from tax-exempt retirement plans up to $100,000,
allows recontributions of distributions for home purchases cancelled due to disasters,
increases to $100,000 the limit on loans from retirement plans not treated as distributions,
allows an employee retention tax credit for 40% of wages paid by employers affected by a disaster,
expands eligibility for disaster-related personal casualty losses,
permits the calculation of the earned income tax credit based upon income earned prior to 2020, and
suspends the limitation on corporate charitable contributions.
People & committees
Rep. Thompson, Mike [D-CA-5] · D–CA
Legislative record
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Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Jan 13, 2026. Consult Congress.gov for the current record.
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