This law's date replaces the older one in the 2020 disaster provisions
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70438, Sec. 70438.
Written by .
This law's date replaces the older one in the 2020 disaster provisions
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 70438 in the PDF
What the document says
“For purposes of applying section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (division EE of Public Law 116-260), section 301 of such Act shall be applied by substituting the date of the enactment of this section for "the date of the enactment of this Act" each place it appears.”
The section provides that in applying section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020, section 301 of that Act is applied by reading the date of enactment of this section in place of the date of enactment of that Act each place it appears.
What the document actually says
“For purposes of applying section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (division EE of Public Law 116-260), section 301 of such Act shall be applied by substituting the date of the enactment of this section for "the date of the enactment of this Act" each place it appears.”
That sentence, in plain words
One date in a 2020 law is read differently. The date this law passed takes its place. That holds wherever the older date appears.
What this is about
The older law sets rules for disaster losses. Moving the date widens the window. That older law is not indexed here.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70438, 139 Stat. 250 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“This law's date replaces the older one in the 2020 disaster provisions,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70438, Sec. 70438. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70438-date/ (retrieved August 26, 2026).
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The quotation is the document's own words, exactly as printed, and we check the page
number against the Act itself before publishing. The paragraph underneath is our summary,
not the document's words. So is the plain English version, which is why it sits beside the
quotation rather than replacing it.
