To amend the Internal Revenue Code of 1986 to provide a look back rule in the case of federally declared disasters for determining earned income for purposes of the child tax credit and the earned income credit, and for other purposes.
Tax Relief for Victims of Disasters Act of 2011 - Amends the Internal Revenue Code to extend disaster-related tax provisions relating to the child tax credit and the earned income tax credit, losses, and the individual tax exemption to a qualified federally declared disaster individual (defined to mean, with respect to a federally declared disaster after December 31, 2010, and before January 1, 2013, any individual whose principal place of abode was located in the disaster area, who was displaced by the disaster, and who was performing employment services in the disaster area).
Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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