BILLS-116hr8314ih.pdf

2020 1986 any taxable year the first day December 28, 2019 SEPTEMBER 18, 2020 December 21 28, 2019 45S 52 60 days December 150 days years 30 days 31, 2009 any prior taxable year year

the ‘‘Disaster Recovery the ‘‘Disaster RELIEF Act SESSION H. R. 8314

PO 00000 Frm 00004 PO 00000 Frm 00005 PO 00000 Frm 00006 PO 00000 Frm 00007 PO 00000 Frm 00009 PO 00000 Frm 00003 Fmt PO 00000 Frm 00001 PO 00000 Frm 00008 Fmt PO 00000 Frm 00002

8314 IH the United States of America

DSKJLVW7X2PROD with BILLS pbinns the Internal Revenue Code SEC Internal Senate House of Representa- the Committee the Coronavirus Aid, Relief Congress Ways and Means THE HOUSE OF REPRESENTATIVES the Federal Government GENERAL.—If

Robert T. FINKENAUER Robert T. 25 COVID-19

qualified disaster disaster eligible employer incident qualified zone disasters disaster declared respect qualified employer retention wages employee trade business major disaster