2410-694519 RisMan 3000x2000
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Qualified Disasters under H.R. 1

Sep 19, 2025 · 1 min read

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H.R. 1, P.L. 119-21, the law known as the One Big Beautiful Bill Act (OBBBA), extended qualified disaster loss treatment under the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (TCDTRA). Such treatment applies to major disasters that were declared by the President during the period between Jan. 1, 2020, and Sept. 2, 2025, and having an incident period that began on or after Dec. 28, 2019, and on or before July 4, 2025, and must have ended no

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File name: Qualified Disasters under H.R. 1.xlsx

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