To amend the Internal Revenue Code of 1986 to provide a lookback rule in the case of certain federally declared disasters for amounts related to earned income for purposes of determining certain tax credits.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to provide a lookback rule in the case of certain federally declared disasters for amounts related to earned income for purposes of determining certain tax credits., changes federal law or congressional policy affecting law enforcement, courts, victims, and regulated public-safety actors. The main policy domain is Criminal Justice, Finance, Social Welfare.
Who Benefits and How
law enforcement, courts, victims, and regulated public-safety actors may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, law enforcement, courts, victims, and regulated public-safety actors may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H64049E820A8C431D99E2CB756882A049: 1. Short title This Act may be cited as the Tax Fairness for Disaster Victims Act.
- Section H0FF986056FF14391BBB91289F049FDA6: 2. Lookback rule in case of certain federally declared disasters for amounts related to earned income for purposes of determining certain tax credits Section...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to provide a lookback rule in the case of certain federally declared disasters for amounts related to earned income for purposes of determining certain tax credits., changes federal law or congressional policy affecting law enforcement, courts, victims, and regulated public-safety actors.
Key Policy Areas
Criminal Justice, Finance, Social Welfare
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to provide a lookback rule in the case of certain federally declared disasters for amounts related to earned income for purposes of determining certain tax credits., changes federal law or congressional policy affecting law enforcement, courts, victims, and regulated public-safety actors.
Policy Domains
Whole bill
Identified Gains
- law enforcement, courts, victims, and regulated public-safety actors
Identified Costs
- federal implementing agencies
- law enforcement, courts, victims, and regulated public-safety actors
Sponsors
Legislative Progress
IntroducedMr. Kennedy of New York (for himself, Mr. Huffman, Ms. …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → The Secretary identified in the operative section
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology