DIVISION B – DISASTER RELIEF
SUBDIVISION 2 – TAX RELIEF AND MEDICAID CHANGES RELATING TO
CERTAIN DISASTERS
TITLE I – CALIFORNIA FIRES
- Sec. 101 – Sec. 104. California Fire Provisions. Provides disaster tax relief benefits with respect to individuals and businesses affected by California wildfires. These benefits are special rules allowing access to retirement funds, temporary suspension of limits on deductions for charitable contributions, allowance of deductions for personal casualty disaster losses, special rules for measurement of earned income for purposes of qualification for tax credits, and a special credit for employee retention.
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