Heartland Disaster Tax Relief Extension Act of 2009
Latest action · Dec 23, 2009 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S13883-13884)
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedDec 23, 2009
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Heartland Disaster Tax Relief Extension Act of 2009 - Amends the Heartland Disaster Tax Relief Act of 2008 or the Internal Revenue Code to extend through 2010 certain tax provisions related to disaster relief, including: (1) credits to holders of disaster area tax credit bonds; (2) increased disaster zone education tax benefits; (3) penalty-free distributions from tax-exempt retirement plans for disaster-related expenses; (4) authority to adjust the tax status of taxpayers in a disaster area; (5) deductibility of losses, including net operating losses, attributable to federally declared disasters; (6) expensing of disaster-related capital expenditures; (7) waiver of mortgage revenue bond requirements; and (8) accelerated depreciation of nonresidential real property or residential rental property located in a disaster area.
Cosponsors
Members who signed on, in the order they did.
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Dec 23, 2009 |
Actions 2
Everything that happened, newest first.
- Dec 23, 2009Introduced in Senate
- Dec 23, 2009Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S13883-13884)
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S13883Text printed S13883 | Chuck Grassley R-IA (text) | Dec 23, 2009 |
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 2815 | A bill to extend certain housing-related deadlines in the Heartland Disaster Tax Relief Act of 2008. | Related bill | Nov 20, 2009 |
| HR 4205 | To extend certain housing-related deadlines in the Heartland Disaster Tax Relief Act of 2008. | Related bill | Dec 3, 2009 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to amend the Internal Revenue Code of 1986 to extend certain disaster tax relief provisions, and for other purposes.
- Short Titles as Introduced
- Heartland Disaster Tax Relief Extension Act of 2009
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Arkansas
- Business investment and capital
- Credit and credit markets
- Disaster relief and insurance
- Employee benefits and pensions
- Floods and storm protection
- Housing finance and home ownership
- Illinois
- Income tax credits
- Income tax deductions
- Income tax exclusion
- Indiana
- Iowa
- Kansas
- Michigan
- Minnesota
- Missouri
- Natural disasters
- Nebraska
- Securities
- Student aid and college costs
- Taxation
- Wisconsin
Text 1
Each version as it was printed, newest first.
- Dec 23, 2009Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
