美国注册188bet亚洲真人体育下载积极致力于解决纳税人因与灾害有关的事件而负担沉重的无数问题, including:
food and shelter during and after the disaster,
home and business repairs and remediation,
reopening business and employment,
dealing with federal and state agencies and insurance companies, and
adequate tax relief 为 disaster related losses.
Special tax-law provisions might help victims recover financially after a disaster. This especially applies 为 presidentially declared disaster areas.
AICPA的 has long proposed permanent disaster relief that would be automatic when Federal Emergency Management Agency (FEMA) or a state governor declares a location to be a federal or state declared disaster area.
的 current system does not provide uni为m, permanent and immediate tax relief to those affected by disasters. AICPA的 developed 14 recommendations 改善目前存在的拼凑情况，并在这一困难时期使税务合规更容易. 这些建议可以帮助房主和企业主度过昂贵且往往漫长的复苏过程.
Below is a timeline of AICPA disaster tax relief advocacy milestones:
January 30, 2024 – AICPA Comments on FBAR Extensions 为 税payers Affected by Major Disasters
美国注册188bet亚洲真人体育下载就受重大灾害影响的纳税人的FBAR申请延期向IRS和FinCEN提供了反馈和建议.10月. 27, 2023 – 14 Updated Disaster Relief 税 Legislative Proposals
美国注册188bet亚洲真人体育下载向国会提交了一份更新的清单，其中包括14项与救灾相关的建议, many of which were included in our 2023美国注册188bet亚洲真人体育下载税收立法建议汇编-简化和技术建议. 这些最新的救灾税收减免建议是为了提供永久性和统一的规定，以帮助纳税人在救灾情况下.10月.27, 2023 – AICPA Letter to Congress Supporting H.R. 5343 / S. 2721 Federal Disaster Responsibility Act
AICPA submitted to Congress a letter in 支持 of H.R. 5343 / S. 2721, the Federal Disaster Responsibility Act, which would apply the “special rules” (i.e., casualty loss deduction in addition to standard deduction, and waiver of 10% of AGI limitation) to qualified disasters occurring after December 27, 2020, and on or be为e December 31, 2023.8月. 29, 2023 — 美国注册188bet亚洲真人体育下载提供建议更新指导和澄清灾害税收救济
美国注册188bet亚洲真人体育下载提供意见和建议，更新指导和澄清国税局在有关救灾税收的几个领域.July 12, 2023 — AICPA Supports the Casualty Loss Deduction Restoration Act
AICPA submitted a letter of 支持 为 H.R. 4539, the Casualty Loss Deduction Restoration Act, 废除《188bet亚洲真人体育下载网址》(税 Cut and Jobs Act)对2018-2025纳税年度非联邦宣布的灾难造成的个人伤亡损失扣除额的暂停规定, subject to a maximum deduction of $50,000 per year 为 tax years 2018-2025. In addition, 拟议的立法将延长2018-2025纳税年度因可扣除的人身伤亡损失而提出税收抵免或退税申请的时效期限. 美国注册188bet亚洲真人体育下载(AICPA)还提出了几项改进立法的建议，并指出了我们对救灾税收减免的11条建议.June 9, 2023 — AICPA Supports Legislation to Provide Filing Relief 为 Natural Disasters
AICPA的 支持 S. 1815 and H.R. 3861, 该法案将扩大美国国税局的权力，使其能够在国家宣布发生紧急灾害后给予税收减免. It would also expand the mandatory federal filing extension from 60 days to 120 days, which provides taxpayers with additional time to file taxes following a disaster.May 9, 2023 — AICPA Comments on 2023-2024 IRS Priority Guidance Plan
AICPA submitted to IRS comments on the 2023-2024 IRS Priority Guidance Plan, 在第9页列出与救灾有关的建议和需要的指导-请求美国国税局提供有关救灾税和申报救济的指导, including: broaden the relief provided administratively under section 7508A(a), as was done in Notice 2023-21, 并永久并自动提供延迟日期回顾期，作为国税局行政救济的一部分，用于所有联邦和州宣布的灾难.March 17, 2023 — 美国注册188bet亚洲真人体育下载(AICPA)的意见，要求对所有未来的灾害进行退款和抵免
美国注册188bet亚洲真人体育下载(AICPA)向财政部和国税局提交了意见，要求国税局适用2023-21号通知中关于允许对所有联邦宣布的灾难进行税收抵免或退款的回顾期的减免.2月. 7, 2023 — 2023美国注册188bet亚洲真人体育下载税收立法建议汇编-简化和技术建议
As part the AICPA tax legislative compendium to Congress, 美国注册188bet亚洲真人体育下载提出了11项永久性和统一的建议，以帮助纳税人在救灾情况下.July 20, 2022 — AICPA的 submitted 两党退休法案语言永久取消对受自然灾害影响的个人的经济处罚. 该条款将排除对灾难事件受害者提取最多22美元的立即征税,从合资格的退休计划或个人退休帐户中提取，并在三年内偿还.
11月. 8, 2021 — AICPA的 submitted comments on S. 3173, the Claiming Losses After Disasters Act. Specifically, we 支持 the goal encapsulated in this bill, 永久性地为受联邦宣布的重大灾害影响的灾民提供额外的税收减免，以补偿未由保险赔偿的损害和损失.
10月. 20, 2021 — AICPA的 支持 S. 2583, the Disaster Retirement Savings Act, 以及永久取消对受自然灾害影响的个人的经济处罚，这些人选择使用退休基金来支付与这些灾害有关的意外费用.
9月. 15, 2021 —AICPA的 expressed strong 支持 为 S. 2748, the Filing Relief 为 Natural Disasters Act, 该法案将扩大国税局在国家宣布灾难和紧急状态后给予税收减免的权力. 该法案还将强制性的联邦申请延期从60天延长到120天, which provides taxpayers with additional time to file taxes following a disaster.
June 2, 2021 — AICPA的 has expressed strong 支持 or the bipartisan H.R. 3574, 由Judy Chu(加州民主党)和John Katko(纽约州共和党)代表提出的《188bet亚洲真人体育下载网址》. 该法案将扩大美国国税局(IRS)的权力，允许在国家宣布发生灾害和紧急状态后减免纳税申报. 该法案还将强制性联邦提交期限从60天延长至120天, which provides taxpayers with additional time to file their taxes following a disaster.
July 17, 2017 — AICPA的 submitted tax re为m recommendations 针对参议院财政委员会主席哈奇6月16日提出的征求利益相关方意见的要求，于7月17日致函哈奇. AICPA的’s recommendations cover a variety of topics related to taxes on individuals, families and tax administration, businesses, savings and investments, and the international tax system.
2015 — AICPA Brochure on 税 Relief 为 Natural Disaster Victims 是在国会山用来向各州代表办公室分发我们的10项永久性条款的吗. 9月. 24, 2015 – AICPA letters of 支持 (AICPA letter to Reed) (AICPA letter to Vitter) Title III ( permanent provisions ONLY) of the National Disaster 税 Relief Act of 2015 (H.R. 3110 & S. S. 1795).
July 16, 2015 ——代表. Tom Reed introduced H.R. 3110即《188bet亚洲真人体育下载》(National 税 Relief Disaster Act)，该法案吸纳了美国注册188bet亚洲真人体育下载的许多建议.
11月. 18, 2014 — AICPA 税 Executive Committee Chair Troy Lewis testified be为e a Senate small business panel, explaining the impact that the current system is having on taxpayers and their advisers. 也看到 Impact of Uncertainty, testimony by Troy Lewis (video)
11月. 22, 2013 — AICPA的 provided recommendations 为 permanent disaster tax relief to the House and Senate tax-writing committees.
的 AICPA’s Disaster 税 Relief Task Force 是否积极监测和考虑其他与救灾有关的税收倡导意见, including letters to IRS, Treasury and Congress regarding needed guidance and legislation. 它还向受灾害影响的州注册188bet亚洲真人体育下载提供税务救济资源. Current publications and resources in that area include:
Schreiber: Disaster Questions and Answers2月. 21, 2023
Hurricanes Ian and Nicole casualty losses2月. 20, 2023
Hurricane Ian and Nicole filing deadlines and practice management1月. 18, 2023
For additional guidance and tools, visit the AICPA Disaster Relief Resource Center including the latest developments, procedures and processes and casualty loss FAQs.