{"id":10716,"date":"2017-10-20T08:00:26","date_gmt":"2017-10-20T13:00:26","guid":{"rendered":"http:\/\/taxprocenter.proconnect.intuit.com\/?p=10716"},"modified":"2019-08-09T16:08:54","modified_gmt":"2019-08-09T21:08:54","slug":"hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/","title":{"rendered":"Hurricane Victims Get Relief With the Disaster Tax Relief and Airport and Airway Extension Act"},"content":{"rendered":"<p>Following the devastation left from Hurricanes Harvey, Irma and Maria, the <a href=\"https:\/\/www.congress.gov\/bill\/115th-congress\/house-bill\/3823\" target=\"_blank\" rel=\"noopener noreferrer\" data-wa-link=\"body_congress-hr3823\" target=\"_blank\">Disaster Tax Relief and Airport and Airway Extension Act of 2017<\/a> was recently signed into law. The bill provides relief, in addition to the already <a href=\"http:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-gives-tax-relief-to-victims-of-hurricane-harvey\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wa-link=\"body_tpc-irshurricanerelief\">extended tax deadlines<\/a> provided for victims, by easing restrictions on claiming casualty losses, retirement plan loans, charitable deduction thresholds and earned income to qualify for the Earned Income Tax Credit and Child Tax Credit.<\/p>\n<p>If you were a victim\u00a0or have clients who were victims\u00a0of Hurricane Harvey, Irma or Maria, here is a breakdown of some of the 2017 tax relief provided by the Act:<\/p>\n<p><strong>Eased Casualty Loss Rules<\/strong><\/p>\n<ul>\n<li><strong>Relief available if you don\u2019t itemize:<\/strong>\u00a0Typically, taxpayers have to itemize their deductions in order to claim casualty losses, but victims of Hurricane Harvey, Irma and Maria do not have to itemize in order to claim their disaster loss.<\/li>\n<li><strong>10 percent limitation is removed:<\/strong>\u00a0If you are claiming a disaster loss, the law eliminates the requirement that personal casualty loss must exceed 10 percent of your adjusted gross income.<\/li>\n<\/ul>\n<p>Note: If you are an individual or business who suffered uninsured or unreimbursed disaster-related casualty losses, you can choose to claim them on either the tax return for the year the loss occurred (in this instance, the 2017 return filed in 2018), or the loss can be deducted on the tax return for the prior year (2016). That means if you were on extension for 2016, you may be able to claim your casualty losses on your 2016 extended tax return.<\/p>\n<p><strong>Eased Access to Retirement Funds<\/strong><\/p>\n<ul>\n<li><strong>Increased amount can be borrowed from employer plans:<\/strong>\u00a0Hurricane victims in need of a retirement plan loan can borrow up to $100,000 from their qualified employer plan.<\/li>\n<li><strong>Penalty relief:<\/strong>\u00a0Qualified hurricane distributions will not be subject to the 10 percent early retirement plan withdrawal penalty.<\/li>\n<li><strong>Re-contribution of retirement withdrawals for cancelled home purchases:<\/strong>\u00a0Taxpayers who cancelled home purchases as a result of the hurricanes can re-contribute retirement plan withdrawals for home purchases or construction and avoid tax on the plan withdrawal as long as the re-contribution is made by Feb. 28, 2018.<\/li>\n<\/ul>\n<p><strong>Special Rule for Earned Income Tax Credit and the Child Tax Credit<\/strong><\/p>\n<ul>\n<li><strong>Allows taxpayers to use lower income to qualify for credits:<\/strong>\u00a0Taxpayers can use income from 2016 instead of 2017, if it is lower, to qualify for the Earned Income Tax Credit and the Child Tax Credit.<\/li>\n<\/ul>\n<p><strong>Charitable Deductions<\/strong><\/p>\n<ul>\n<li><strong>Limitations Suspended:\u00a0<\/strong>Taxpayers who make donations for qualified hurricane relief will not be subject to charitable contribution limitations if contributions are made before Dec. 31, 2017.<\/li>\n<\/ul>\n<p>Hurricanes and natural disasters can be devastating for individuals and businesses impacted.\u00a0 You can\u2019t replace personal items lost, but hopefully these tax breaks will provide some relief when filing 2017 tax returns.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax professionals can learn about the tax breaks associated with the Disaster Tax Relief and Airport and Airway Extension Act of 2017.<\/p>\n","protected":false},"author":107082828,"featured_media":10729,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_reviewed_by_select":[],"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","customModifiedDate":"","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[509474089],"tags":[7649,199373],"intuit_collection":[],"intuit_series":[],"coauthors":[509474105],"class_list":["post-10716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news","tag-irs","tag-tax-credits"],"header_image":"","yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.4 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Hurricane Victim Disaster Tax Relief 2017<\/title>\n<meta name=\"description\" content=\"The 2017 Disaster Tax Relief and Airport and Airway Extension Act provided hurricane victims with expanded tax relief provisions. Learn what this law means for affected clients.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hurricane Victims Get Relief With the Disaster Tax Relief and Airport and Airway Extension Act - Tax Pro Center | Intuit\" \/>\n<meta property=\"og:description\" content=\"The 2017 Disaster Tax Relief and Airport and Airway Extension Act provided hurricane victims with expanded tax relief provisions. Learn what this law means for affected clients.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/\" \/>\n<meta property=\"og:site_name\" content=\"Tax Pro Center | Intuit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IntuitAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2017-10-20T13:00:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-08-09T21:08:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/hurricane-e1535552494330.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"655\" \/>\n\t<meta property=\"og:image:height\" content=\"357\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mike D&#039;Avolio, CPA, JD\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:site\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mike D&#039;Avolio, CPA, JD\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/\"},\"author\":{\"name\":\"Mike D'Avolio, CPA, JD\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/b0227975128a9f59785bcf23298e81e0\"},\"headline\":\"Hurricane Victims Get Relief With the Disaster Tax Relief and Airport and Airway Extension Act\",\"datePublished\":\"2017-10-20T13:00:26+00:00\",\"dateModified\":\"2019-08-09T21:08:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/\"},\"wordCount\":460,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/hurricane-e1535552494330.jpg\",\"keywords\":[\"IRS News\",\"tax credits\"],\"articleSection\":[\"Tax Law and News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/\",\"name\":\"Hurricane Victim Disaster Tax Relief 2017\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/hurricane-e1535552494330.jpg\",\"datePublished\":\"2017-10-20T13:00:26+00:00\",\"dateModified\":\"2019-08-09T21:08:54+00:00\",\"description\":\"The 2017 Disaster Tax Relief and Airport and Airway Extension Act provided hurricane victims with expanded tax relief provisions. Learn what this law means for affected clients.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/#primaryimage\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/hurricane-e1535552494330.jpg\",\"contentUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/hurricane-e1535552494330.jpg\",\"width\":655,\"height\":357,\"caption\":\"tax breaks for hurricane victims\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Hurricane Victims Get Relief With the Disaster Tax Relief and Airport and Airway Extension Act\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\",\"name\":\"Tax Pro Center | Intuit\",\"description\":\"Tax Pro Center\",\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\",\"name\":\"Tax Pro Center | Intuit\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Tax_Pro_Center_Logo_Final_large.webp\",\"contentUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Tax_Pro_Center_Logo_Final_large.webp\",\"width\":872,\"height\":160,\"caption\":\"Tax Pro Center | Intuit\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/IntuitAccountants\",\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/IntuitAccts\",\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/intuitaccountants\\\/?hl=en\",\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/company\\\/intuit-accountants\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/b0227975128a9f59785bcf23298e81e0\",\"name\":\"Mike D'Avolio, CPA, JD\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/avatar\\\/f3ceed50af8b58942045dd987b8023288c4219a90fca3380a078d0c5500f723f?s=96&d=identicon&r=g\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/avatar\\\/f3ceed50af8b58942045dd987b8023288c4219a90fca3380a078d0c5500f723f?s=96&d=identicon&r=g\",\"contentUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/avatar\\\/f3ceed50af8b58942045dd987b8023288c4219a90fca3380a078d0c5500f723f?s=96&d=identicon&r=g\",\"caption\":\"Mike D'Avolio, CPA, JD\"},\"description\":\"Mike D\u2019Avolio, CPA, JD, is a tax law specialist for Intuit\u00ae ProConnect\u2122 Group, where he has worked since 1987. He monitors legislative and regulatory activity, serves as a government liaison, circulates information to employees and customers, analyzes and tests software, trains employees and customers, and serves as a public relations representative.\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/author\\\/taxpro18\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Hurricane Victim Disaster Tax Relief 2017","description":"The 2017 Disaster Tax Relief and Airport and Airway Extension Act provided hurricane victims with expanded tax relief provisions. Learn what this law means for affected clients.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/","og_locale":"en_US","og_type":"article","og_title":"Hurricane Victims Get Relief With the Disaster Tax Relief and Airport and Airway Extension Act - Tax Pro Center | Intuit","og_description":"The 2017 Disaster Tax Relief and Airport and Airway Extension Act provided hurricane victims with expanded tax relief provisions. Learn what this law means for affected clients.","og_url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/","og_site_name":"Tax Pro Center | Intuit","article_publisher":"https:\/\/www.facebook.com\/IntuitAccountants","article_published_time":"2017-10-20T13:00:26+00:00","article_modified_time":"2019-08-09T21:08:54+00:00","og_image":[{"width":655,"height":357,"url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/hurricane-e1535552494330.jpg","type":"image\/jpeg"}],"author":"Mike D'Avolio, CPA, JD","twitter_card":"summary_large_image","twitter_creator":"@IntuitAccts","twitter_site":"@IntuitAccts","twitter_misc":{"Written by":"Mike D'Avolio, CPA, JD","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/#article","isPartOf":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/"},"author":{"name":"Mike D'Avolio, CPA, JD","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/person\/b0227975128a9f59785bcf23298e81e0"},"headline":"Hurricane Victims Get Relief With the Disaster Tax Relief and Airport and Airway Extension Act","datePublished":"2017-10-20T13:00:26+00:00","dateModified":"2019-08-09T21:08:54+00:00","mainEntityOfPage":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/"},"wordCount":460,"commentCount":0,"publisher":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization"},"image":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/#primaryimage"},"thumbnailUrl":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-content\/uploads\/2017\/10\/hurricane-e1535552494330.jpg","keywords":["IRS News","tax credits"],"articleSection":["Tax Law and News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/","url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/","name":"Hurricane Victim Disaster Tax Relief 2017","isPartOf":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#website"},"primaryImageOfPage":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/#primaryimage"},"image":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/#primaryimage"},"thumbnailUrl":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-content\/uploads\/2017\/10\/hurricane-e1535552494330.jpg","datePublished":"2017-10-20T13:00:26+00:00","dateModified":"2019-08-09T21:08:54+00:00","description":"The 2017 Disaster Tax Relief and Airport and Airway Extension Act provided hurricane victims with expanded tax relief provisions. Learn what this law means for affected clients.","breadcrumb":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/#primaryimage","url":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-content\/uploads\/2017\/10\/hurricane-e1535552494330.jpg","contentUrl":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-content\/uploads\/2017\/10\/hurricane-e1535552494330.jpg","width":655,"height":357,"caption":"tax breaks for hurricane victims"},{"@type":"BreadcrumbList","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hurricane-victims-disaster-tax-relief-and-airport-and-airway-extension-act-of-2017\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/accountants.intuit.com\/taxprocenter\/"},{"@type":"ListItem","position":2,"name":"Hurricane Victims Get Relief With the Disaster Tax Relief and Airport and Airway Extension Act"}]},{"@type":"WebSite","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#website","url":"https:\/\/accountants.intuit.com\/taxprocenter\/","name":"Tax Pro Center | Intuit","description":"Tax Pro Center","publisher":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/accountants.intuit.com\/taxprocenter\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization","name":"Tax Pro Center | Intuit","url":"https:\/\/accountants.intuit.com\/taxprocenter\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/logo\/image\/","url":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-content\/uploads\/2022\/10\/Tax_Pro_Center_Logo_Final_large.webp","contentUrl":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-content\/uploads\/2022\/10\/Tax_Pro_Center_Logo_Final_large.webp","width":872,"height":160,"caption":"Tax Pro Center | Intuit"},"image":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/accountants.intuit.com\/taxprocenter\/IntuitAccountants","https:\/\/accountants.intuit.com\/taxprocenter\/IntuitAccts","https:\/\/accountants.intuit.com\/taxprocenter\/intuitaccountants\/?hl=en","https:\/\/accountants.intuit.com\/taxprocenter\/company\/intuit-accountants\/"]},{"@type":"Person","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/person\/b0227975128a9f59785bcf23298e81e0","name":"Mike D'Avolio, CPA, JD","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/avatar\/f3ceed50af8b58942045dd987b8023288c4219a90fca3380a078d0c5500f723f?s=96&d=identicon&r=g","url":"https:\/\/accountants.intuit.com\/taxprocenter\/avatar\/f3ceed50af8b58942045dd987b8023288c4219a90fca3380a078d0c5500f723f?s=96&d=identicon&r=g","contentUrl":"https:\/\/accountants.intuit.com\/taxprocenter\/avatar\/f3ceed50af8b58942045dd987b8023288c4219a90fca3380a078d0c5500f723f?s=96&d=identicon&r=g","caption":"Mike D'Avolio, CPA, JD"},"description":"Mike D\u2019Avolio, CPA, JD, is a tax law specialist for Intuit\u00ae ProConnect\u2122 Group, where he has worked since 1987. He monitors legislative and regulatory activity, serves as a government liaison, circulates information to employees and customers, analyzes and tests software, trains employees and customers, and serves as a public relations representative.","url":"https:\/\/accountants.intuit.com\/taxprocenter\/author\/taxpro18\/"}]}},"jetpack_publicize_connections":[],"jetpack_shortlink":"https:\/\/wp.me\/pazjGh-2MQ","jetpack-related-posts":[{"id":9942,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-gives-tax-relief-to-victims-of-hurricane-harvey\/","url_meta":{"origin":10716,"position":0},"title":"IRS Gives Tax Relief to Victims of Hurricanes Harvey and Irma","author":"Intuit Accountants Team","date":"August 29, 2017","format":false,"excerpt":"Get a list of extensions for tax filings due to Hurricanes Harvey and Irma.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Helping hand","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/08\/help.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/08\/help.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/08\/help.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":11758,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/government-shutdown-averted-and-tax-provisions-providing-tax-relief-passed\/","url_meta":{"origin":10716,"position":1},"title":"Government Shutdown Averted and Tax Provisions Providing Tax Relief Passed","author":"Mike D'Avolio, CPA, JD","date":"February 9, 2018","format":false,"excerpt":"Find out about the provisions of the Bipartisan Budget Act of 2018 and how they may impact your clients.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"congress","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/12\/congress-e1535554043897.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/12\/congress-e1535554043897.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/12\/congress-e1535554043897.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":10522,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/victims-of-wildfires-have-until-jan-31-2018-to-file-tax-year-2016-returns\/","url_meta":{"origin":10716,"position":2},"title":"Victims of Wildfires Have Until Jan. 31, 2018, to File Tax Year 2016 Returns","author":"Intuit Accountants Team","date":"October 13, 2017","format":false,"excerpt":"Tax professionals can get current IRS filing deadline information stemming from recent disasters.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"IRS tax relief disaster","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/07\/disaster-e1535553050684.jpeg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/07\/disaster-e1535553050684.jpeg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/07\/disaster-e1535553050684.jpeg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":58303,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/california-wildfire-victims-qualify-for-tax-relief\/","url_meta":{"origin":10716,"position":3},"title":"California wildfire victims qualify for tax relief","author":"Intuit Accountants Team","date":"January 13, 2025","format":false,"excerpt":"Get the latest information on tax relief for victims of natural disasters, and be sure let your affected clients know about these updates.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"California wildfire victims qualify for tax relief","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/01\/California-wildfire-victims-qualify-for-tax-relief-copy.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/01\/California-wildfire-victims-qualify-for-tax-relief-copy.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/01\/California-wildfire-victims-qualify-for-tax-relief-copy.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/01\/California-wildfire-victims-qualify-for-tax-relief-copy.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/01\/California-wildfire-victims-qualify-for-tax-relief-copy.jpg?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/01\/California-wildfire-victims-qualify-for-tax-relief-copy.jpg?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":23828,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/how-does-taxpayer-relief-happen-after-a-major-disaster\/","url_meta":{"origin":10716,"position":4},"title":"How does taxpayer relief happen after a major disaster?","author":"Intuit Accountants Team","date":"September 9, 2021","format":false,"excerpt":"Get timely information to share with your clients about taxpayer disaster relief.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Disaster Relief","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2021\/09\/Disaster-Relief.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2021\/09\/Disaster-Relief.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2021\/09\/Disaster-Relief.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2021\/09\/Disaster-Relief.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":29119,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-relief-in-declared-disaster-areas\/","url_meta":{"origin":10716,"position":5},"title":"Tax relief in declared disaster areas","author":"Scott Cytron","date":"May 17, 2023","format":false,"excerpt":"Help your clients who were affected by natural disasters with important tax compliance, filing, and IRS resources.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Tax relief in declared disaster areas","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/05\/Tax-relief-in-declared-disaster-areas-copy.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/05\/Tax-relief-in-declared-disaster-areas-copy.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/05\/Tax-relief-in-declared-disaster-areas-copy.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/05\/Tax-relief-in-declared-disaster-areas-copy.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/05\/Tax-relief-in-declared-disaster-areas-copy.jpg?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/05\/Tax-relief-in-declared-disaster-areas-copy.jpg?resize=1400%2C800&ssl=1 4x"},"classes":[]}],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/hurricane-e1535552494330.jpg","_links":{"self":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/10716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/users\/107082828"}],"replies":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/comments?post=10716"}],"version-history":[{"count":15,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/10716\/revisions"}],"predecessor-version":[{"id":17220,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/10716\/revisions\/17220"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/media\/10729"}],"wp:attachment":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/media?parent=10716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/categories?post=10716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/tags?post=10716"},{"taxonomy":"intuit_collection","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/intuit_collection?post=10716"},{"taxonomy":"intuit_series","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/intuit_series?post=10716"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/coauthors?post=10716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}