119th Congress · introduced in the House · Jan 3, 2025
Hurricane Helene and Milton Tax Relief Act of 2025
Official title from Congress.gov
Latest action (Jan 3, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Jan 3, 2025)
Hurricane Helene and Milton Tax Relief Act of 2025
This bill increases the tax deduction for charitable contributions related to Hurricanes Helene and Milton relief efforts and makes changes related to distributions and loans from retirement plans and the earned income tax credit (EITC) for eligible individuals impacted by the hurricanes.
The bill increases the maximum tax deduction for charitable contributions to 100% of adjusted gross income for individuals and 20% of taxable income for corporations for qualified hurricane disaster contributions. Further, individuals may claim a deduction for qualified hurricane disaster contributions even if they do not itemize their tax deductions.
The bill defines qualified hurricane disaster contributions, as charitable contributions for Hurricanes Helene and Milton relief efforts made on or after September 28, 2024, and before December 31, 2025.
The bill also
• eliminates the 10% penalty on early distributions from a qualified retirement plan for up to $100,000 of qualified hurricane disaster distributions to an eligible individual,
• allows eligible individuals to include qualified hurricane disaster distributions in income over three years, and
• increases the loan amount that may be borrowed from a qualified retirement plan to $100,000 and allows such loans to be repaid over a longer time period.
An eligible individual is an individual whose principal home during the incident period was in a qualified hurricane disaster area and who sustained economic loss due to Hurricanes Helene or Milton.
Finally, the bill allows eligible individuals to calculate the EITC for the 2024 tax year using 2023 earned income.
Show less of the summaryIncludes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Charitable contributions · Employee benefits and pensions · Income tax credits · Income tax deductions · Natural disasters
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
4 citations.
AMERICAN SYMPHONY ORCHESTRA LEAGUE - DBA LEAGUE OF AMERICAN ORCHESTRAS · lobbying firm or registrant: AMERICAN SYMPHONY ORCHESTRA LEAGUE - DBA LEAGUE OF AMERICAN ORCHESTRAS
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
…ctions in order to encourage and increase charitable giving - H.R. 721/S.1121 Performing Artist Tax Parity Act: Support for tax parity for performing artists - H.R. 140 Hurricane Helene and Milton Tax Relief Act of 2025: Temporary support for hurricane relief donors to deduct charitable donations up to 100 percent of Adjusted…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN SYMPHONY ORCHESTRA LEAGUE - DBA LEAGUE OF AMERICAN ORCHESTRAS · lobbying firm or registrant: AMERICAN SYMPHONY ORCHESTRA LEAGUE - DBA LEAGUE OF AMERICAN ORCHESTRAS
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 17, 2025 · issue area: Taxation/Internal Revenue Code
$20,000
Spent on own lobbying
…ctions in order to encourage and increase charitable giving - H.R. 721/S.1121 Performing Artist Tax Parity Act: Support for tax parity for performing artists - H.R. 140 Hurricane Helene and Milton Tax Relief Act of 2025: Temporary support for hurricane relief donors to deduct charitable donations up to 100 percent of Adjusted…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN SYMPHONY ORCHESTRA LEAGUE - DBA LEAGUE OF AMERICAN ORCHESTRAS · lobbying firm or registrant: AMERICAN SYMPHONY ORCHESTRA LEAGUE - DBA LEAGUE OF AMERICAN ORCHESTRAS
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
…ctions in order to encourage and increase charitable giving - H.R. 721/S.1121 Performing Artist Tax Parity Act: Support for tax parity for performing artists - H.R. 140 Hurricane Helene and Milton Tax Relief Act of 2025: Temporary support for hurricane relief donors to deduct charitable donations up to 100 percent of Adjusted…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
OPERA AMERICA · lobbying firm or registrant: OPERA AMERICA
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
…Code of 1986 to increase the adjusted gross income limitation for above-the-line deduction of expenses of performing artist employees, and for other purposes. H.R. 140: Hurricane Helene and Milton Tax Relief Act of 2025, To provide tax relief for damages relating to Hurricanes Helene and Milton.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing