Bills · HR 6842
IN COMMITTEE· 119TH CONGRESS
House BillHR 6842Taxation
Disaster Survivors Tax Relief and Recovery Act
INTRO DEC 18· LAST ACTION DEC 18
READING
19MIN
COSPONSORS
31
READER REACTIONS0 TOTAL
NO VOTES YET · BE THE FIRST
- Introduced only
LEGISLATIVE PROGRESS
STEP 2 / 8Introduced
In Committee
Reported
Passed House
Passed Senate
Conference
To President
Became Law
WHAT THE BILL DOES
AI-writtenThis bill matters because it directly addresses the financial hardships faced by individuals and communities after a natural disaster. By allowing disaster survivors to use a prior, potentially higher, income level for tax credit calculations, it ensures they receive greater financial support when they need it most. Waiving the early withdrawal penalty for retirement funds provides crucial liquidity for immediate recovery needs, preventing further financial strain.
Furthermore, the bill encourages charitable giving by making it more tax-efficient for individuals and businesses to contribute to disaster relief. This could lead to increased resources for aid organizations working in affected areas. Without this bill, survivors would face greater financial challenges in rebuilding their lives, and incentives for crucial charitable support might be reduced.
KEY PROVISIONS
4AI-extractedPROVISION 01
Allows disaster survivors to choose to use their prior year's earned income (from 2024) to calculate their Child Tax Credit and Earned Income Tax Credit for their 2025 tax filing if their 2025 income is lower due to a disaster.
This helps disaster-affected individuals receive higher tax credits based on their pre-disaster income, providing critical financial support.
PROVISION 02
Temporarily removes most deduction limits for cash charitable contributions made to qualified disaster relief efforts between January 1, 2025, and 60 days after the bill's enactment.
This encourages greater charitable giving to disaster relief organizations by allowing individuals and corporations to deduct more of their donations.
PROVISION 03
Increases the deduction limit for businesses donating food inventory to charities from 15% to 25% of their taxable income for contributions made during 2025.
This incentivizes businesses to donate more food to those in need, especially in disaster-affected areas.
PROVISION 04
Waives the 10% early withdrawal penalty for up to $100,000 taken from retirement plans by individuals affected by a qualified disaster.
This allows disaster survivors to access their retirement savings for recovery without an additional tax penalty, offering financial flexibility.
SPONSORSHIP
1 + 31
D· California
YRS IN OFFICE
17
BILLS LED
42
COSPONSOR BREAKDOWNBIPARTISAN · 0%
DEM 31 REP 0 IND 0
ACTION TIMELINE
2 EVENTSDEC 18
Introduced in House
DEC 18
Referred to the House Committee on Ways and Means.
BILL INFO
TypeHouse Bill
NumberHR 6842
Congress119th
StatusIn Committee
IntroducedDec 18, 2025
Last actionDec 18, 2025
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IN COMMITTEE· 119TH CONGRESS · WAYS AND MEANS COMMITTEE · INTRODUCED DEC 18, 2025
House BillHR 6842Taxation
Disaster Survivors Tax Relief and Recovery Act
INTRODUCED DEC 18, 2025· LAST ACTION DEC 18, 2025
PASSAGE CHANCES
—%
READING
19 min
COSPONSORS
31
COMPLEXITY
Moderate
