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Congress.gov119th Congress

H.R. 140

Hurricane Helene and Milton Tax Relief Act of 2025

Introduced Jan 3, 2025Latest action Jan 3, 2025Taxation

Plain-English summary

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.

Deterministically condensed from the official CRS summary; verify details in the official record.

People and recorded decisions

Sponsors, Cosponsors & House Votes

No linked House roll-call vote is available yet. Senate votes are not currently synchronized.

Official Subjects

TaxationCharitable contributionsEmployee benefits and pensionsIncome tax creditsIncome tax deductionsNatural disasters

Sources & text

Congress.gov data last updated Sep 28, 2026. Automated summaries preserve a source version and generation timestamp; human edits are explicitly recorded.