[20060217]RS22249_灾难时期的所得税减免.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22249Updated February 17, 2006Income Tax Relief in Times of Disastername redactedAnalyst in Public Sector EconomicsGovernment and Finance DivisionSummaryIncome tax relief in times of disaster is varied, but typically includes several keyprovisions in the federal tax code. These provisions include a deduction for casualtylosses, the postponement of filing deadlines, and the abatement of interest and/or fees.Generally, individuals and businesses can claim an income tax deduction forcasualty losses. When the casualty losses occur in a presidentially declared disaster areaspecial tax provisions come into play. For example, taxpayers can shorten the amountof time it takes to receive an income tax refund by filing an amended tax return for theprevious tax year to claim losses from the disaster. Another special tax rule allows forthe deferral of capital gain from involuntary conversions of assets.Taxpayers in a presidentially declared disaster area who receive grants fromFEMA, state programs, charitable organizations, or employers to cover medical,transportation, or tempor