Disaster Survivors Tax Relief and Recovery Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6842 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6842 To provide tax relief with respect to certain Federal disasters, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 18, 2025 Ms. Chu (for herself, Mr. Sherman, Mr. Thompson of California, Ms. Pelosi, Mr. Aguilar, Ms. Barragan, Ms. Brownley, Mr. Carbajal, Mr. Costa, Mr. DeSaulnier, Ms. Friedman, Mr. Garamendi, Mr. Garcia of California, Ms. Jacobs, Ms. Kamlager-Dove, Mr. Levin, Mr. Liccardo, Mr. Lieu, Ms. Lofgren, Ms. Matsui, Mr. Min, Mr. Mullin, Mr. Panetta, Mr. Peters, Ms. Rivas, Mr. Ruiz, Ms. Sanchez, Mr. Swalwell, Mr. Takano, Mr. Tran, and Mr. Whitesides) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To provide tax relief with respect to certain Federal disasters, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Disaster Survivors Tax Relief and Recovery Act''. SEC. 2. TEMPORARY SPECIAL RULE FOR DETERMINATION OF EARNED INCOME. (a) In General.--In the case of a qualified individual, if the earned income of a taxpayer for the taxpayer's first taxable year beginning in 2025 is less than the earned income of the taxpayer for the preceding taxable year, the credits allowed under sections 24(d) and 32 of the Internal Revenue Code of 1986 may, at the election of the taxpayer, be determined by substituting-- (1) such earned income for the preceding taxable year, for (2) such earned income for the taxpayer's first taxable year beginning in 2025. (b) Qualified Individual.--For purposes of this section, the term ``qualified individual'' means any individual whose principal pl