Summary: Integrated Public Alert and Warning System Modernization Act of 2008 - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to direct the President, acting through the Director of the Federal Emergency Management Agency (FEMA), to: (1) modernize and implement the integrated U.S. public alert and warning system to ensure that the President can alert governmental authorities and the civilian population in areas endangered by disasters under all conditions; (2) assign to the National Continuity Programs Directorate responsibility for advising on system modernization and implementation; (3) establish or adopt common alerting and warning protocols, standards, terminology, and operating procedures; (4) include in such system the capability to adapt the distribution and content of communications on the basis of geographic location, risks, or personal user preferences and to alert individuals with disabilities or limited English proficiency; and (5) ensure the conduct of training, tests, and exercises.Requires the system to: (1) incorporate multiple communications technologies; (2) be designed to adapt to and incorporate future technologies for communicating directly with the public; (3) be designed to provide alerts to the largest portion of the affected population feasible and improve the ability of remote areas to receive alerts; (4) promote local and regional partnerships to enhance community preparedness and response; and (5) provide redundant alert mechanisms.Requires the Director to conduct pilot programs to demonstrate the feasibility of using a variety of methods for achieving system requirements.

integrated public alert warning system modernization act amends robert stafford disaster relief emergency assistance_act direct president acting director federal_emergency_management_agency fema modernize implement integrated public alert warning system ensure president alert governmental authorities civilian population areas endangered disasters conditions assign national continuity programs directorate responsibility advising system modernization implementation establish adopt common warning protocols standards terminology operating procedures include system capability adapt distribution content communications basis geographic location risks personal user preferences alert individuals disabilities limited english proficiency ensure conduct training tests exercises requires system incorporate multiple communications technologies designed adapt incorporate future technologies communicating directly public designed provide alerts largest portion affected population feasible improve ability remote areas receive alerts promote local regional partnerships enhance community preparedness response provide redundant alert mechanisms requires director conduct pilot programs demonstrate feasibility variety methods achieving system requirements


Summary: Pre-Disaster Mitigation Act of 2008 - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to: (1) increase the amount guaranteed to each state under the pre-disaster mitigation program; (2) require other financial assistance under the program to be awarded on a competitive basis; and (3) authorize appropriations for the program through FY2011.

pre disaster mitigation act amends robert stafford disaster relief emergency assistance_act increase guaranteed state pre disaster mitigation program require financial assistance program awarded competitive basis authorize appropriations program fy2011


Summary: Federal Emergency Management Advancement Act of 2008 or the FEMA Act - Reestablishes the Federal Emergency Management Agency (FEMA) as an independent establishment in the executive branch. Requires FEMA to be headed by a Director appointed by the President, with the advice and consent of the Senate. Designates the Director as the principal advisor to the President, the Homeland Security Council, and the Secretary of Homeland Security for all matters relating to emergency management in the United States. Directs the President to designate the Director to serve as a Cabinet member in the event of specified disasters. Establishes as FEMA's primary mission to reduce the loss of life and property and protect the nation from all hazards, including natural and man-made disasters, through a risk-based, comprehensive emergency management system of preparedness, protection, response, recovery, and mitigation.Prescribes the Director's responsibilities. Provides for 10 regional offices. Requires each Regional Administrator to: (1) establish a Regional Advisory Council; and (2) oversee multi-agency strike teams. Establishes a National Operations Center. Requires the Director to: (1) establish Area Offices in appropriate Regional Offices; (2) defer to substantiating documentation submitted by states in determining the duration of a major disaster and in establishing the eligibility period for assistance; (3) establish and implement the voluntary private sector preparedness accreditation and certification program; (4) ensure that the National Response Plan provides for a clear chain of command to lead and coordinate the federal response to disasters; and (5) enter into a memorandum of understanding with specified individuals to collaborate on developing standards for deployment capabilities. Transfers specified functions and personnel to FEMA. Authorizes the Director of the Office of Management and Budget (OMB) to make necessary determinations regarding such functions and incidental dispositions of personnel, assets, and property.

federal emergency management advancement act fema act reestablishes federal_emergency_management_agency fema independent establishment executive branch requires fema headed director appointed president advice consent senate designates director principal advisor president homeland_security council secretary homeland_security matters relating emergency management united_states directs president designate director serve cabinet member event specified disasters establishes fema primary mission reduce loss life property protect nation hazards including natural man disasters risk based comprehensive emergency management system preparedness protection response recovery mitigation prescribes director responsibilities provides regional offices requires regional administrator establish regional advisory_council oversee multi agency strike teams establishes national operations center requires director establish area offices appropriate regional offices defer documentation submitted states determining duration major disaster establishing eligibility period assistance establish implement voluntary private sector preparedness accreditation certification program ensure national response plan provides clear chain command lead coordinate federal response disasters enter memorandum understanding specified individuals collaborate developing standards deployment capabilities transfers specified functions personnel fema authorizes director office_of_management_and_budget omb necessary determinations functions incidental dispositions personnel assets property


Summary: Midwest Storm Victim Relief Act of 2008 - Directs the President, in providing financial assistance to individuals and households in connection with major disasters declared for storm damage and flooding in Indiana, Iowa, Minnesota, and Wisconsin from May 26-June 15, 2008, to double the maximum assistance available under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.Amends the Internal Revenue Code to suspend certain limitations on personal casualty losses attributable to major disasters declared for such storm damage and flooding. Excludes from gross income, for purposes of the Code, any amount received as compensation for a loss for which a deduction is allowed by reason of such a declaration if such compensation is received in a subsequent taxable year.

storm victim relief_act directs president providing financial assistance individuals households connection major disasters declared storm damage flooding indiana iowa minnesota wisconsin june double maximum assistance available robert stafford disaster relief emergency assistance_act amends_the_internal_revenue_code suspend certain limitations personal casualty losses attributable major disasters declared storm damage flooding excludes gross income purposes code received compensation loss deduction allowed reason declaration compensation received subsequent taxable year


Summary: Amends the National Flood Insurance Act of 1968 to revise the requirements for determining a community's adequate progress on the construction of a flood protection system for flood insurance eligibility purposes. Permits the minimum 60% of system cost appropriation requirement to be met from federal, state, or local appropriations or funds otherwise made available (currently, only from federal appropriations).

amends national_flood_insurance_act revise requirements determining community adequate progress construction flood protection system flood insurance eligibility purposes permits minimum system cost appropriation requirement met federal state local appropriations funds available currently federal appropriations


Summary: Prohibits the Administrator of the Federal Emergency Management Agency (FEMA) from updating a floodplain area or flood-risk zone under the National Flood Insurance Act of 1968 until the Administrator submits a community outreach plan to Congress.Amends the Internal Revenue Code to provide for a credit equal to the premium paid by the taxpayer for flood insurance covering any residential property which is a qualified flood risk property, subject to an income-based limitation. Defines "qualified flood risk property" as a residential property: (1) that is located in a floodplain area or flood-risk zone depicted on a flood insurance rate map revised and updated pursuant to such Act; (2) that was outside of any floodplain area or flood-risk zone prior to such revision; and (3) that the taxpayer owned on the date such map became effective or the purchase or construction of which by the taxpayer was subject to a binding written contract on such date.Makes this Act applicable to any flood insurance rate map that becomes effective pursuant to such Act. Provides that if a refund or credit of any overpayment resulting from this Act is prevented at any time before one year after enactment of this Act, such refund or credit may occur if the claim is filed before the close of that period.Amends such Act to require the community rating system program to provide grants to communities for projects to improve the rating of communities under the program.

prohibits administrator federal_emergency_management_agency fema updating floodplain area flood risk zone national_flood_insurance_act administrator submits community outreach plan congress amends_the_internal_revenue_code provide credit equal premium paid taxpayer flood insurance covering residential property qualified flood risk property subject income based limitation defines qualified flood risk property residential property located floodplain area flood risk zone depicted flood insurance rate map revised updated pursuant act outside floodplain area flood risk zone prior revision taxpayer owned date map effective purchase construction taxpayer subject binding written contract date makes act applicable flood insurance rate map effective pursuant act provides refund credit overpayment resulting act prevented time year enactment act refund credit occur claim filed close period amends act require community rating system program provide grants communities projects improve rating communities program


Summary: Property Mitigation Assistance Act of 2008 - Amends the Robert T. Stafford Disaster Assistance and Emergency Relief Act to direct the Administrator of the Federal Emergency Management Agency (FEMA) to establish a grant program to provide assistance to states to promote pre-disaster property mitigation measures within their jurisdictions. Requires a state, to be eligible for assistance, to have: (1) submitted a mitigation plan; (2) established a process for accepting and processing grant and loan applications from individual homeowners and business owners; (3) established a revolving loan fund into which any grant amounts received under this Act shall be deposited; and (4) submitted a detailed plan for how terms and conditions for authorized loans and grants will be set. Directs the Administrator to allocate grant amounts to eligible states according to a formula based on specified factors, including the nature and extent of potential hazards to property in the state, the number of properties at risk in the event that a hazard or natural disaster should occur, the amount of prior property damage incurred by the state during any previous hazard or natural disaster, and any available data on the future risk of occurrence of any hazard or natural disaster in a state.Sets forth provisions regarding baseline amounts for eligible states and matching requirements. Authorizes each state to make grants or loans to assist individual homeowners and businesses in undertaking pre-disaster property mitigation measures from a revolving loan fund established under this Act.

property mitigation assistance_act amends robert stafford disaster assistance emergency relief_act direct administrator federal_emergency_management_agency fema establish grant program provide assistance states promote pre disaster property mitigation measures jurisdictions requires state eligible assistance submitted mitigation plan established process accepting processing grant loan applications individual homeowners business owners established revolving loan fund grant amounts received act shall deposited submitted detailed plan terms conditions authorized loans grants set directs administrator allocate grant amounts eligible states according formula based specified factors including nature extent potential hazards property state number properties risk event hazard natural disaster occur prior property damage incurred state previous hazard natural disaster available data future risk occurrence hazard natural disaster state sets forth provisions baseline amounts eligible states matching requirements authorizes state grants loans assist individual homeowners businesses undertaking pre disaster property mitigation measures revolving loan fund established act


Summary: Small Business Energy Emergency Relief Act of 2008 - Amends the Small Business Act to authorize the Small Business Administration to make disaster loans to assist small businesses that have suffered or are likely to suffer substantial economic injury as the result of a significant increase in the price of heating fuel occurring on or after October 1, 2007. Prohibits such loan from being made if the total amount outstanding and committed to the borrower would exceed $1.5 million, unless the borrower is a major source of employment in its surrounding area. Amends the Consolidated Farm and Rural Development Act to authorize the Secretary of Agriculture to make loans to farm operations that qualify as a small business and that have or are likely to suffer substantial economic injury on or after October 1, 2007, as the result of a significant increase in energy costs in connection with an energy emergency declared by the President or the Secretary.

small business energy emergency relief_act amends small_business_act authorize small_business_administration disaster loans assist small businesses suffered likely suffer substantial economic injury result significant increase price heating fuel occurring october prohibits loan total outstanding committed borrower exceed million borrower major source employment surrounding area amends consolidated_farm rural_development act authorize secretary agriculture loans farm operations qualify small business likely suffer substantial economic injury october result significant increase energy costs connection energy emergency declared president secretary


Summary: 8/29 Investigation Team Act - Establishes a bipartisan 8/29 Investigation Team to examine: (1) the events beginning on August 29, 2005, with respect to the failure of the flood protection system in response to Hurricanes Katrina and Rita; and (2) each flood control and restoration project that has been carried out since that date in the Gulf Coast. Prohibits any elected federal official from serving as a Team member. Expresses the sense of Congress regarding member qualifications.Urges the Team to: (1) review findings and recommendations of all studies conducted in the aftermath of the levee failures in Louisiana on or after August 29, 2005; (2) review the ongoing U.S. exposure to flood control system failures; and (3) report on necessary legislative or regulatory changes.

investigation team act establishes bipartisan investigation team examine events beginning august respect failure flood protection system response hurricanes katrina rita flood control restoration project carried date gulf_coast prohibits elected federal official serving team member expresses sense congress member qualifications urges team review findings recommendations studies conducted levee failures louisiana august review ongoing exposure flood control system failures report necessary legislative regulatory changes


Summary: Public Health Emergency Response Act of 2008 - Amends the Public Health Service Act to allow the Secretary of Health and Human Services to activate the coverage of short-term emergency health care services if the Secretary determines that there is a public health emergency. Sets forth factors for the Secretary to consider, including the degree to which the emergency is likely to overwhelm health care providers in the region.Requires the Secretary to establish a medical monitoring program for monitoring and reporting on the health care needs of the affected population over time.Limits eligibility for coverage of emergency health care services to: (1) uninsured or underinsured emergency victims who need health care services due to injuries or disease resulting from the public health emergency; or (2) uninsured individuals residing in the affected area whose ability to access care or medicine is disrupted as a result of the emergency.Directs the Secretary to: (1) establish a streamlined process for determining eligibility for emergency health care services; (2) report to Congress on the number and adequacy of volunteers enrolled in the Emergency System for Advance Registration of Volunteer Health Professionals (ESAR-VHP) who will be available to each state in the event of a public health emergency; and (3) conduct an outreach and public education campaign to inform health care providers and the general public about the availability of emergency health care coverage during the period of the emergency.

public health emergency response_act amends public_health_service_act allow secretary health_and_human_services activate coverage short term emergency health_care services secretary determines public health emergency sets forth factors secretary consider including degree emergency likely health_care providers region requires secretary establish medical monitoring program monitoring reporting health_care needs affected population time limits eligibility coverage emergency health_care services uninsured emergency victims need health_care services injuries disease resulting public health emergency uninsured individuals residing affected area ability access care medicine disrupted result emergency directs secretary establish streamlined process determining eligibility emergency health_care services report congress number adequacy volunteers enrolled emergency system advance registration volunteer health professionals available state event public health emergency conduct outreach public education campaign inform health_care providers general public availability emergency health_care coverage period emergency


Summary: Midwestern Disaster Tax Relief Act of 2008 - Amends the Internal Revenue Code to provide tax benefits to individuals affected by presidentially-declared natural disasters (i.e., severe storms, tornadoes, or flooding) in the states of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, and Wisconsin on or after May 20, 2008, and before August 1, 2008 (Midwestern disaster area).Makes specified provisions of the Internal Revenue Code, which currently apply only to residents of the Gulf Opportunity Zone and the Hurricane Katrina disaster area, applicable to the Midwestern disaster area, including: (1) tax-exempt bond financing, the low-income housing tax credit, accelerated depreciation and increased expensing of business assets, an increase in the rehabilitation tax credit, extended carryback of net operating losses, and investment in tax credit bonds; (2) increased tax deductions for tuition and related educational expenses; (3) expensing of environmental remediation costs and demolition and cleanup costs; (4) tax incentives for employer-provided housing; (5) tax-free withdrawals from retirement accounts and recontributions for home purchases; (6) employer tax credits for retention of employees; (7) suspension of limitations on tax deductions for charitable contributions and personal casualty losses; (8) mortgage revenue bonds for owner-occupied residences; (9) tax exemptions for cancellation of indebtedness; and (10) nonrecognition of gain for homes and businesses destroyed in a disaster. Allows taxpayers in the Midwestern disaster area who claimed a tax deduction for a casualty loss to a principal residence and later received a grant under any federal or state program for reimbursement of such loss to file an amended tax return, without incurring tax penalties.Extends through 2009 the additional tax exemption for housing displaced individuals in the Midwestern disaster area. Excludes from gross income, through December 31, 2008, reimbursements to volunteers in the Midwestern disaster area for the use of a personal vehicle for charitable work. Increases the standard mileage rate for the charitable use of personal vehicles.Extends through 2009 the enhanced tax deduction for charitable contributions of food inventories and of book inventories to public schools. Requires tax-exempt charitable organizations to provide the Secretary of the Treasury with specified information, on an annual basis, relating to their disaster relief activities.

disaster tax relief_act amends_the_internal_revenue_code provide tax benefits individuals affected presidentially declared natural disasters severe storms flooding states arkansas illinois indiana iowa kansas michigan minnesota missouri nebraska wisconsin august disaster specified provisions internal_revenue_code currently apply residents gulf_opportunity zone hurricane katrina disaster area applicable disaster area including tax exempt bond financing low income housing tax credit accelerated depreciation increased expensing business assets increase rehabilitation tax credit extended carryback net operating losses investment tax credit bonds increased tax deductions tuition related educational expenses expensing environmental remediation costs demolition cleanup costs tax incentives employer provided housing tax free withdrawals retirement accounts home purchases employer tax credits retention employees suspension limitations tax deductions charitable contributions personal casualty losses mortgage revenue bonds owner occupied residences tax exemptions cancellation indebtedness nonrecognition gain homes businesses destroyed disaster allows taxpayers disaster area claimed tax deduction casualty loss principal residence later received grant federal state program reimbursement loss file amended tax return incurring tax penalties extends additional tax exemption housing displaced individuals disaster area excludes gross income december reimbursements volunteers disaster area use personal vehicle charitable work increases standard mileage rate charitable use personal vehicles extends enhanced tax deduction charitable contributions food inventories book inventories public schools requires tax exempt charitable organizations provide secretary treasury specified information annual basis relating disaster relief activities


Summary: Allows taxpayers who claimed a tax deduction for a casualty loss to a principal residence resulting from Hurricanes Katrina, Rita, or Wilma and then received a grant as reimbursement for such loss in a subsequent taxable year to file an amended income tax return and reduce such tax deduction by the amount of the reimbursement. Waives interest and penalties on any underpayment of tax resulting from the reduced tax deduction if such underpayment is paid within one year of the filing of the amended tax return.

allows taxpayers claimed tax deduction casualty loss principal residence resulting hurricanes katrina rita wilma received grant reimbursement loss subsequent taxable year file amended income tax return reduce tax deduction reimbursement waives interest penalties underpayment tax resulting reduced tax deduction underpayment paid year filing amended tax return


Summary: Fair Disaster Tax Relief Act of 2008 - Amends the Internal Revenue Code to provide special tax rules for individuals affected by a federally declared disaster, including: (1) allowance of all personal casualty losses incurred in a federally declared disaster in excess of $500; (2) an increase in the standard tax deduction for disaster losses; (3) full expensing of business-related disaster cleanup expenses; (4) extension of the net operating loss carryback period from two to five years for disaster-related losses; and (5) allowance of tax-exempt bond financing of low-interest loans for principal residences damaged in a federally declared disaster.

fair disaster tax relief_act amends_the_internal_revenue_code provide special tax rules individuals affected federally declared disaster including allowance personal casualty losses incurred federally declared disaster excess increase standard tax deduction disaster losses expensing business related disaster cleanup expenses extension net operating loss carryback period years disaster related losses allowance tax exempt bond financing low interest loans principal residences damaged federally declared disaster


Summary: Small Business Owner Disaster Relief Act of 2008 - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to provide contributions to a person who owns or operates a private business damaged or destroyed by a major disaster for the repair, restoration, reconstruction, or replacement of the facility and for associated expenses, if the business employed an average of 25 or fewer employees during the 12-month period preceding the disaster.

small business owner disaster relief_act amends robert stafford disaster relief emergency assistance_act authorize president provide contributions person owns operates private business damaged destroyed major disaster repair restoration reconstruction replacement facility associated expenses business employed average fewer employees month period preceding disaster


Summary: Disaster Response, Recovery and Mitigation Enhancement Act of 2008 - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to: (1) require the President to award financial assistance under the pre-disaster hazard mitigation program on a competitive basis; and (2) authorize continuing appropriations for such program through FY2011.Requires: (1) the President, acting through the Administrator of the Federal Emergency Management Agency (FEMA), to modernize and implement the integrated U.S. public alert and warning system; and (2) the Administrator to establish an Integrated Public Alert and Warning System Advisory Committee.Makes temporary FEMA employees hired in the aftermath of a disaster eligible to enroll in the Federal Employees Health Benefits Plan.Authorizes the President to transfer excess materials, supplies, or equipment acquired for response or recovery efforts in connection with a major disaster or emergency to a state, local government, or relief organization to assist victims of other major disasters, emergencies, or incidents. Directs the Administrator to: (1) continue to administer the National Urban Search and Rescue Response System; (2) provide for a national network of standardized search and rescue resources; (3) designate task forces to participate in the System and determine participation criteria; and (4) enter into annual preparedness cooperative agreements with sponsoring agencies.Provides for the establishment of a Disaster Relief Fund.Authorizes the President to: (1) increase disaster mitigation assistance to states that are actively enforcing approved building codes; and (2) provide temporary assistance in the form of mortgage or rental payments for individuals and families who, because of financial hardship caused by a major disaster, are at imminent risk of dispossession or eviction from a residence.Authorizes FEMA to rescue and shelter animals during disasters and emergencies.Authorizes the Administrator to: (1) continue to administer the Citizen Corps and the Community Emergency Response Team Program; and (2) make grants for implementation of the Emergency Management Assistance Compact.

disaster response recovery mitigation enhancement_act amends robert stafford disaster relief emergency assistance_act require president award financial assistance pre disaster hazard mitigation program competitive basis authorize continuing appropriations program president acting administrator federal_emergency_management_agency fema modernize implement integrated public alert warning system administrator establish integrated public alert warning system advisory_committee makes temporary fema employees hired disaster eligible enroll federal_employees_health benefits plan authorizes president transfer excess materials supplies equipment acquired response recovery efforts connection major disaster emergency state local government relief organization assist victims major disasters emergencies incidents directs administrator continue administer national urban search rescue response system provide national network standardized search rescue resources designate task forces participate system determine participation criteria enter annual preparedness cooperative agreements sponsoring agencies provides establishment disaster relief fund authorizes president increase disaster mitigation assistance states actively enforcing approved building codes provide temporary_assistance form mortgage rental payments individuals families financial hardship caused major disaster imminent risk eviction residence authorizes fema rescue shelter animals disasters emergencies authorizes administrator continue administer citizen corps community emergency response team program grants implementation emergency management assistance compact


Summary: Duncan Plaza Homeless Disaster Relief Act of 2008 - Amends the Internal Revenue Code to allow an enhanced low-income housing tax credit for low-income housing projects providing temporary living accommodations for homeless individuals located in areas determined by the President to warrant public assistance due to an incident of national significance.

duncan plaza homeless disaster relief_act amends_the_internal_revenue_code allow enhanced low income housing tax credit low income housing projects providing temporary living accommodations homeless individuals located areas determined president warrant public assistance incident national significance


Summary: Midwest Schools Disaster Recovery Act - Authorizes the Secretary of Education to make payments to Illinois, Indiana, Iowa, Michigan, Minnesota, Missouri, and Wisconsin to enable such states to assist their local educational agencies (LEAs) in recovering from the severe storms and flooding that hit the Midwest during the months of May and June, 2008. Protects such LEAs, that serve major disaster areas due to those storms and floods, from experiencing a FY2009 reduction of school improvement funds under part A of title I (Improving the Academic Achievement of the Disadvantaged) of the Elementary and Secondary Education Act of 1965. Authorizes the Secretary to waive or modify the application of maintenance of effort and cost-sharing conditions on the receipt of educational funding by entities in states affected by such disaster. Directs the Secretary to provide: (1) temporary emergency Impact Aid to states and, through them, to LEAs and Indian schools to enable such LEAs and schools to instruct students displaced by such disaster; and (2) assistance, consistent with the McKinney-Vento Homeless Assistance Act, to LEAs serving students rendered homeless by such disaster. Terminates this Act's programs on August 1, 2009.

schools disaster recovery act_-_authorizes secretary education payments illinois indiana iowa michigan minnesota missouri wisconsin enable states assist local educational agencies leas recovering severe storms flooding hit months june protects leas serve major disaster areas storms floods experiencing fy2009 reduction school improvement funds title improving academic achievement disadvantaged elementary secondary education act authorizes secretary waive modify application maintenance effort cost sharing conditions receipt educational funding entities states affected disaster directs secretary provide temporary emergency impact aid states leas indian schools enable leas schools instruct students displaced disaster assistance consistent mckinney-vento homeless assistance_act leas serving students rendered homeless disaster terminates act programs august


Summary: Whatever It Takes to Rebuild Act - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to: (1) authorize the President to make disaster loans to any state government that suffers a substantial loss of tax and other revenue as a result of a major disaster and demonstrates a need for financial assistance in order to perform its governmental functions; (2) repeal the $5 million cap for disaster loans; and (3) exempt a disaster loan made to a state or local government that suffers a substantial loss of revenues as a result of a major disaster the President determines to be a catastrophic event from the percentage of the annual state or local government operating budget limitations and from the payment of any interest or principal.

takes rebuild act_-_amends robert stafford disaster relief emergency assistance_act authorize president disaster loans state government suffers substantial loss tax revenue result major disaster demonstrates need financial assistance order perform governmental functions repeal million cap disaster loans exempt disaster loan state local government suffers substantial loss revenues result major disaster president determines catastrophic event percentage annual state local government operating budget limitations payment interest principal


Summary: Gulf Coast Multifamily and Assisted Housing Recovery Act - Amends the Housing Act of 1959 to authorize additional appropriations to the Secretary of Housing and Urban Development to provide assistance to private nonprofit organizations and consumer cooperatives to expand the supply of supportive housing for low-income elderly persons meeting certain criteria relating to Hurricanes Katrina and Rita in 2005. Amends the Cranston-Gonzalez National Affordable Housing Act to authorize additional appropriations to the Secretary to provide the same kind of assistance for low-income persons with disabilities. Authorizes appropriations for the redevelopment (rebuilding or replacement) of housing authorized under the Housing Act of 1959 which was damaged or destroyed by Hurricane Katrina in New Orleans and in the Parish of St. Bernard. Requires the Secretary to adjust the rent levels annually on a budget-based basis for eligible projects in a designated disaster area receiving rental assistance under the Housing Act of 1959 and the Cranston-Gonzalez National Affordable Housing Act. Requires the Secretary to report to specified congressional committees on: (1) the number of project-based assistance contracts and units which were terminated in the designated disaster area after September 30, 2005; and (2) the specific developer, project name, location, number of units, and project description for each such project-based assistance contract. Prohibits a project-based assistance payments contract for a covered assisted multifamily housing project from expiring or being terminated because of the damage or destruction of dwelling units in the project by Hurricane Katrina or Hurricane Rita. Deems the expiration date of such a contract to be the later of the date: (1) specified in the contract; or (2) that is not less than three months after the dwelling units in such project, or in a replacement project, are first made habitable. Requires the Secretary to develop and report to specified congressional committees on a written disaster response plan for federally assisted properties that receive assistance pursuant to such Acts.

gulf_coast multifamily assisted housing recovery act_-_amends housing act authorize additional appropriations secretary housing_and_urban_development provide assistance private nonprofit organizations consumer cooperatives expand supply supportive housing low income elderly persons meeting certain criteria relating hurricanes katrina rita amends cranston gonzalez national affordable housing act authorize additional appropriations secretary provide kind assistance low income persons disabilities authorizes appropriations redevelopment rebuilding replacement housing authorized housing act damaged destroyed hurricane katrina new_orleans parish requires secretary adjust rent levels annually budget based basis eligible projects designated disaster area receiving rental assistance housing act cranston gonzalez national affordable housing act requires secretary report specified congressional committees number project based assistance contracts units terminated designated disaster area september specific developer project location number units project description project based assistance contract prohibits project based assistance payments contract covered assisted multifamily housing project expiring terminated damage destruction dwelling units project hurricane katrina hurricane rita deems expiration date contract later date specified contract months dwelling units project replacement project habitable requires secretary develop report specified congressional committees written disaster response plan federally assisted properties receive assistance pursuant acts


Summary: Homeowners Insurance and Mitigation Assistance Act of 2008 - Amends the Internal Revenue Code to allow tax credits for: (1) 50% of the increases in homeowners insurance premiums for taxpayers whose principal residences are located in certain federally declared hurricane disaster areas or in states which border the Atlantic Ocean or the Gulf of Mexico, up to $500 annually; and (2) 25% of the qualified hurricane, earthquake, and tornado mitigation property expenditures of homeowners and businesses, up to $5,000 annually. Includes within the definition of "qualified hurricane, earthquake, and tornado mitigation expenditures" expenditures for property to improve the strength of a roof deck attachment, create a secondary water barrier, improve the durability of a roof covering, reinforce the connection between a roof and a supporting wall, and protect exterior doors and garages.

homeowners insurance mitigation assistance_act amends_the_internal_revenue_code allow tax credits increases homeowners insurance premiums taxpayers principal residences located certain federally declared hurricane disaster areas states border atlantic_ocean gulf_of_mexico annually qualified hurricane earthquake tornado mitigation property expenditures homeowners businesses annually includes definition qualified hurricane earthquake tornado mitigation expenditures expenditures property improve strength roof deck attachment create secondary water barrier improve durability roof covering connection roof supporting wall protect exterior doors


Summary: Duncan Plaza Homeless Disaster Relief Act of 2008 - Amends the Internal Revenue Code to allow an enhanced low-income housing tax credit for low-income housing projects providing temporary living accommodations for homeless individuals located in areas determined by the President to warrant individual or individual and public assistance due to a disaster declaration.

duncan plaza homeless disaster relief_act amends_the_internal_revenue_code allow enhanced low income housing tax credit low income housing projects providing temporary living accommodations homeless individuals located areas determined president warrant individual individual public assistance disaster declaration


Summary: Community Protection and Response Act of 2008 - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to include a terrorist attack, dispersion of radioactive or other contaminants, dispersion of hazardous substances, or other catastrophic event as a "major disaster" eligible for relief under the Act. Includes as a "public facility" for purposes of damages coverage in a major disaster private for-profit telecommunications, phone services, and utilities when losses occur during a homeland security event and are not covered by insurance. Authorizes the President, at the request of a state governor, to declare that a major disaster constitutes a homeland security event and is of such severity and magnitude that effective response is beyond the capacity of the affected state and local government. Provides specified federal assistance under the Act upon such a declaration, including reimbursement and grant assistance for lost compensation, sustained losses, and required repairs. Includes as critical services under the Act education systems, providers of counseling, and providers of assistance to the homeless.Removes the $5 million limit on community disaster loans provided under the Act. Requires or provides for: (1) standards for reporting information concerning disasters involving homeland security events; (2) a special commission to review air quality following a homeland security event; (3) guidelines concerning health risks associated with the release of materials following a homeland security event and associated monitoring and analysis; and (4) grants for data collection during public health emergencies, research on assisting victims, advance preparation for public health emergencies, and disaster relief for local educational agencies.

community protection response_act amends robert stafford disaster relief emergency assistance_act include terrorist attack radioactive contaminants hazardous substances catastrophic event major disaster eligible relief act includes public facility purposes damages coverage major disaster private profit telecommunications phone services utilities losses occur homeland_security event covered insurance authorizes president request state governor declare major disaster constitutes homeland_security event severity magnitude effective response capacity affected state local government provides specified federal assistance act declaration including reimbursement grant assistance lost compensation sustained losses required repairs includes critical services act education systems providers counseling providers assistance homeless removes million limit community disaster loans provided act requires provides standards reporting information concerning disasters involving homeland_security events special commission review air quality following homeland_security event guidelines concerning health risks associated release materials following homeland_security event associated monitoring analysis grants data collection public health emergencies research assisting victims advance preparation public health emergencies disaster relief local educational agencies


Summary: Amends the Hurricane Education Recovery Act, title IV of division B of the Department of Defense, Emergency Supplemental Appropriations to Address Hurricanes in the Gulf of Mexico, and Pandemic Influenza Act, 2006, with respect to elementary and secondary education hurricane recovery relief. Extends through FY2009 the authority of the Secretary of Education, in providing any grant or other assistance to an entity in a state which in 2005 suffered a major disaster related to Hurricane Katrina or Hurricane Rita, to waive or modify, in order to ease fiscal burdens, any elementary and secondary education assistance requirement relating to: (1) maintenance of effort; (2) use of federal funds to supplement, not supplant, non-federal funds; or (3) any non-federal share or capital contribution required to match federal funds. Protects local educational agencies that serve areas in which a major disaster has been declared in 2008 related to severe storms, tornadoes, or flooding in the Midwest or hurricanes in the Gulf of Mexico, from experiencing a FY2009 reduction of school improvement funds under part A of title I (Improving the Academic Achievement of the Disadvantaged) of the Elementary and Secondary Education Act of 1965.

amends hurricane education recovery_act title division department_of_defense emergency supplemental appropriations address hurricanes gulf_of_mexico pandemic influenza act respect elementary secondary education hurricane recovery relief extends fy2009 authority secretary education providing grant assistance entity state suffered major disaster related hurricane katrina hurricane rita waive modify order ease fiscal burdens elementary secondary education assistance requirement relating maintenance effort use federal funds supplement supplant non federal funds non federal share capital contribution required match federal funds protects local educational agencies serve areas major disaster declared related severe storms flooding hurricanes gulf_of_mexico experiencing fy2009 reduction school improvement funds title improving academic achievement disadvantaged elementary secondary education act


Summary: Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to allow federal disaster assistance to be provided to reimburse all or part of a deductible a person is required to pay as a condition for the receipt of benefits under an insurance policy the person obtained to protect against property loss. Makes this provision applicable to a major disaster or emergency declared by the President on or after September 1, 2008.

amends robert stafford disaster relief emergency assistance_act allow federal disaster assistance provided reimburse deductible person required pay condition receipt benefits insurance policy person obtained protect property loss makes provision applicable major disaster emergency declared president september


Summary: Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to provide assistance to individuals and households that are required to evacuate their primary residences for a period of two or more days pursuant to a mandatory evacuation order issued by a state or local government as a result of a major disaster. Authorizes assistance in the form of reimbursement for subsistence expenses incurred during such an evacuation: (1) for up to seven days; and (2) in an amount not to exceed the federal employee per diem allowance established for the locality to which a person is evacuated.Provides that: (1) assistance authorized may be for expenses incurred before the date of the disaster's declaration; and (2) this Act shall apply to a major disaster declared by the President on or after September 1, 2008.

amends robert stafford disaster relief emergency assistance_act authorize president provide assistance individuals households required primary residences period days pursuant mandatory evacuation order issued state local government result major disaster authorizes assistance form reimbursement subsistence expenses incurred evacuation seven days exceed federal employee diem allowance established locality person evacuated provides assistance authorized expenses incurred date disaster declaration act shall apply major disaster declared president september


Summary: Hurricane Ike Tax Relief Act of 2008 - Amends the Internal Revenue Code to provide tax benefits to individuals affected by Hurricane Ike.Makes specified provisions of the Internal Revenue Code, which currently apply only to residents of the Gulf Opportunity Zone and the Hurricane Katrina disaster area, applicable to the Hurricane Ike recovery area, including: (1) tax-exempt bond financing, the low-income housing tax credit, accelerated depreciation and increased expensing of business assets, an increase in the rehabilitation tax credit, extended carryback of net operating losses, and investment in tax credit bonds; (2) expensing of environmental remediation costs and demolition and cleanup costs; (3) tax incentives for employer-provided housing; (4) tax-free withdrawals from retirement accounts and recontributions for home purchases; (5) employer tax credits for retention of employees; and (6) suspension of limitations on tax deductions for charitable contributions and personal casualty losses. Extends through 2009 the additional tax exemption for housing displaced individuals in the Hurricane Ike recovery area.Extends through 2009 the enhanced tax deduction for charitable contributions of food inventories and of book inventories to public schools. Requires charitable organizations to provide the Secretary of the Treasury with specified information, on an annual basis, relating to their disaster relief activities.Makes the standard mileage rate used to determine the tax deduction for the use of a passenger automobile for charitable purposes equal to the standard mileage rate used for the tax deduction for medical and moving expenses.

hurricane ike tax relief_act amends_the_internal_revenue_code provide tax benefits individuals affected hurricane ike makes specified provisions internal_revenue_code currently apply residents gulf_opportunity zone hurricane katrina disaster area applicable hurricane ike recovery area including tax exempt bond financing low income housing tax credit accelerated depreciation increased expensing business assets increase rehabilitation tax credit extended carryback net operating losses investment tax credit bonds expensing environmental remediation costs demolition cleanup costs tax incentives employer provided housing tax free withdrawals retirement accounts home purchases employer tax credits retention employees suspension limitations tax deductions charitable contributions personal casualty losses extends additional tax exemption housing displaced individuals hurricane ike recovery area extends enhanced tax deduction charitable contributions food inventories book inventories public schools requires charitable organizations provide secretary treasury specified information annual basis relating disaster relief activities makes standard mileage rate determine tax deduction use passenger automobile charitable purposes equal standard mileage rate tax deduction medical moving expenses


Summary: Disaster Tax Relief Act of 2008 - Amends the Internal Revenue Code to provide tax relief in federally declared disaster areas.(Sec. 2) Waives the 10% adjusted gross income limitation on personal casualty losses for losses sustained from a federally declared disaster occurring after December 31, 2007, and before January 1, 2012. Defines "federally declared disaster" as any disaster determined by the President to warrant federal assistance under the Robert T. Stafford Relief and Emergency Assistance Act. Increases the standard tax deduction by a taxpayer's net disaster loss (i.e., personal casualty losses in a disaster area over personal casualty gains). Increases the threshold for deductible casualty losses from $100 to $500 for taxable years beginning after December 31, 2008, and before January 1, 2012. (Sec. 3) Allows the expensing of business-related costs incurred due to a federally declared disaster for: (1) the abatement or control of hazardous substances; (2) removal of debris or demolition of damaged structures; or (3) repair of damaged property.(Sec. 4) Provides for a five-year carryback period for net operating losses attributable to a federally declared disaster. Allows such losses as a deduction in computing alternative minimum taxable income.(Sec. 5) Waives certain restrictions on mortgage revenue bond financing for principal residences destroyed due to a federally declared disaster occurring between January 1, 2008, and December 31, 2011.(Sec. 6) Increases, until December 31, 2011, the standard mileage rate used to compute the tax deduction for the use of a passenger automobile for charitable purposes to the same rate used for deducting travel expenses related to medical care (currently, 27 cents per mile). (Sec. 7) Authorizes additional allocations to states (up to $190 million) of the low-income housing tax credit for federally declared disasters occurring between January 1, 2008, and December 31, 2011. Prohibits allocations after December 31, 2012.(Sec. 8) Expands tax-exempt private activity bonds to include qualified disaster bonds used to finance the replacement, repair, reconstruction or renovation of depreciable property damaged or destroyed as a result of a federally declared disaster occurring between January 1, 2008, and December 31, 2011. Grants priority in allocating bond amounts to business loss disaster areas (i.e., areas sustaining damages from a disaster of at least the lesser of $50 million or 5% of all business property in the disaster area). Requires all allocations to be made prior to December 31, 2012.(Sec. 9) Waives limitations on individual and corporate charitable contributions for qualified disaster contributions. Defines "qualified disaster contribution" as any charitable contribution paid prior to January 1, 2010, to a public charity for relief efforts related to a federally declared disaster.

disaster tax relief_act amends_the_internal_revenue_code provide tax relief federally declared disaster waives adjusted gross income limitation personal casualty losses losses sustained federally declared disaster occurring december january defines federally declared disaster disaster determined president warrant federal assistance robert stafford relief emergency assistance_act increases standard tax deduction taxpayer net disaster loss personal casualty losses disaster area personal casualty gains increases threshold deductible casualty losses taxable years beginning december january sec allows expensing business related costs incurred federally declared disaster abatement control hazardous substances removal debris demolition damaged structures repair damaged provides year carryback period net operating losses attributable federally declared disaster allows losses deduction computing alternative minimum taxable waives certain restrictions mortgage revenue bond financing principal residences destroyed federally declared disaster occurring january december increases december standard mileage rate compute tax deduction use passenger automobile charitable purposes rate deducting travel expenses related medical care currently cents mile sec authorizes additional allocations states million low income housing tax credit federally declared disasters occurring january december prohibits allocations december expands tax exempt private activity bonds include qualified disaster bonds finance replacement repair reconstruction renovation depreciable property damaged destroyed result federally declared disaster occurring january december grants priority allocating bond amounts business loss disaster areas areas sustaining damages disaster lesser million business property disaster area requires allocations prior december waives limitations individual corporate charitable contributions qualified disaster contributions defines qualified disaster contribution charitable contribution paid prior january public charity relief efforts related federally declared disaster


Summary: Low-Income Rate Payer Disaster Recovery Act of 2008 - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to make contributions to the owner or operator of a private or investor-owned electric utility company serving low-income households for facilities damaged or destroyed by a major disaster only if the costs of repairing, restoring, reconstructing, or replacing such facilities exceed 10% of the facilities' total transmission and distribution rate base minus: (1) accumulated depreciation on the date of the disaster in the case of a single major disaster; or (2) accumulated depreciation on the date of the first major disaster in the case of an aggregation of major disasters during the preceding 12 months. Sets forth application deadlines.Prohibits the total amount of contributions made to an owner or operator from exceeding $50 million in any 12-month period. Authorizes the President, for any major disaster occurring after enactment of this Act, to waive the limit upon determining that the event is of an extraordinary nature. Requires the President to approve or disapprove applications within 30 days after receipt.Allows an owner or operator who determines that the public welfare would not best be served by repairing, restoring, reconstructing, or replacing a facility to elect to receive, in lieu of the cost-based contribution, 75% of the funding that would have been available.

low income rate payer disaster recovery_act amends robert stafford disaster relief emergency assistance_act authorize president contributions owner operator private investor owned electric utility company serving low income households facilities damaged destroyed major disaster costs repairing restoring reconstructing replacing facilities exceed facilities total transmission distribution rate base minus accumulated depreciation date disaster case single major disaster accumulated depreciation date major disaster case aggregation major disasters preceding months sets forth application deadlines prohibits total contributions owner operator exceeding million month period authorizes president major disaster occurring enactment act waive limit determining event extraordinary nature requires president approve disapprove applications days receipt allows owner operator determines public welfare best served repairing restoring reconstructing replacing facility elect receive lieu cost based contribution funding available


Summary: Amends the Internal Revenue Code to allow a taxpayer election to expense the cost of installing underground public utility property in the Hurricane Gustav disaster area. Terminates such expensing allowance after December 31, 2009.Directs the Comptroller General to study and report to Congress on the electric grid failures in Louisiana following Hurricane Gustav.

amends_the_internal_revenue_code allow taxpayer election expense cost installing underground public utility property hurricane disaster area terminates expensing allowance december comptroller_general study report congress electric grid failures louisiana following hurricane


Summary: Applies to any individual or household adversely affected by a major disaster that occurred on or after January 1, 2006, the provision of the Post-Katrina Emergency Management Reform Act of 2006 that eliminates the maximum limit on financial assistance, adjusted for inflation, of: (1) $5,000 for repair of owner-occupied private residences, utilities, and residential infrastructure damaged by a major disaster; and (2) $10,000 for replacement of owner-occupied private residences damaged by a major disaster.

applies individual household adversely affected major disaster occurred january provision post-katrina_emergency_management_reform_act eliminates maximum limit financial assistance adjusted inflation repair owner occupied private residences utilities residential infrastructure damaged major disaster replacement owner occupied private residences damaged major disaster


Summary: Nursing Home Emergency Assistance Act - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to allow the President to provide reimbursement to private for-profit nursing homes for damages and expenses from a major disaster or declared emergency. Requires that such nursing homes: (1) be located within 30 miles of the disaster or emergency; and (2) have acted during the disaster or emergency in accordance with any relevant requirements applicable to private nonprofit nursing homes seeking reimbursement. Limits the amount of reimbursement to not greater than the amount available under such Act to a public or private nonprofit nursing home for similar damages or expenses after a disaster or emergency.

nursing home emergency assistance act_-_amends robert stafford disaster relief emergency assistance_act allow president provide reimbursement private profit nursing homes damages expenses major disaster declared emergency requires nursing homes located miles disaster emergency acted disaster emergency accordance relevant requirements applicable private nonprofit nursing homes seeking reimbursement limits reimbursement greater available act public private nonprofit nursing home similar damages expenses disaster emergency


Summary: Emergency Fueling Station Designation Act of 2008 - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to direct the Administrator of the Federal Emergency Management Agency (FEMA) to establish a program to address the shortage of fuel along hurricane evacuation routes by providing funds to eligible states (Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Texas, and Virginia) to assist in the purchase and installation of transfer switches and generators at designated emergency fueling stations.Requires states applying for funds to provide: (1) identification of hurricane zones and evacuation routes; (2) the estimated number of designated and adjacent emergency fueling stations determined to be necessary by such state using population figures along hurricane evacuation routes as a guide in selecting stations; and (3) specified assurances, including that a fueling station will not be selected as a designated emergency fueling station unless it has not less than 10 fueling positions and is located within one mile of a hurricane evacuation route.Directs the Administrator to make available to an eligible state that applies for funds 50% of the cost for the purchase and installation of transfer switches and generators for designated emergency fueling stations, and 30% of that cost of adjacent emergency fueling stations, selected by the state.

emergency fueling station designation act amends robert stafford disaster relief emergency assistance_act direct administrator federal_emergency_management_agency fema establish program address shortage fuel hurricane evacuation routes providing funds eligible states alabama florida georgia louisiana mississippi north_carolina south_carolina texas virginia assist purchase installation transfer switches generators designated emergency fueling stations requires states applying funds provide identification hurricane zones evacuation routes estimated number designated adjacent emergency fueling stations determined necessary state population figures hurricane evacuation routes guide selecting stations specified assurances including fueling station selected designated emergency fueling station fueling positions located mile hurricane evacuation route directs administrator available eligible state applies funds cost purchase installation transfer switches generators designated emergency fueling stations cost adjacent emergency fueling stations selected state


Summary: Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to direct the Secretary of Homeland Security, acting through the Administrator of the Federal Emergency Management Agency (FEMA), to establish an emergency management performance grants program to address domestic preparedness and collective response to a catastrophic incident. Limits the federal share of the cost of a program funded activity to 50%. Sets forth guidelines for the Administrator to apportion funds to carry out the program among the states on the basis of population. Revises the program providing grants to states for emergency operations centers to provide that such centers are to be equipped, upgraded, and constructed for domestic preparedness and collective response to a catastrophic incident.

amends robert stafford disaster relief emergency assistance_act direct secretary homeland_security acting administrator federal_emergency_management_agency fema establish emergency management performance grants program address domestic preparedness collective response catastrophic incident limits federal share cost program funded activity sets forth guidelines administrator apportion funds carry program states basis population revises program providing grants states emergency operations centers provide centers equipped upgraded constructed domestic preparedness collective response catastrophic incident


Summary: National Windstorm Impact Reduction Reauthorization Act of 2008 - Amends the National Windstorm Impact Reduction Act of 2004 to revise provisions governing the National Windstorm Impact Reduction Program. Designates the National Institute of Standards and Technology (NIST) as the lead agency for Program planning, management, and coordination. (Repeals provisions regarding the existing Interagency Working Group responsible for Program planning, management, and coordination.)Establishes the Interagency Working Group on Wind Impact Reduction (IWG) to coordinate activities and facilitate communication among Program agencies in reducing the impacts of windstorms. Requires the Director of NIST to: (1) establish a Program Office to ensure coordination and synergy across Program agencies; (2) prepare the Program's annual budget; (3) facilitate preparation of the IWG's biennial report to Congress and the National Science and Technology Council; (4) support research and development for building codes and standards; (5) promote implementation of research results; (6) support deployment of interagency teams to investigate major windstorm events and data collection and analysis; and (7) participate in, coordinate, or support other Program mitigation activities.Sets forth: (1) the duties of the Program Office and of the IWG (including preparation of an interim working plan for Program operations and a strategic plan for achieving Program objectives); and (2) supportive roles of the National Science Foundation (NSF), the National Oceanic and Atmospheric Administration (NOAA), the Federal Emergency Management Agency (FEMA), the Department of Transportation (DOT), the National Aeronautics and Space Administration (NASA), and the Army Corps of Engineers. Authorizes appropriations for the Program for FY2009-FY2013.

national windstorm impact reduction reauthorization act amends national windstorm impact reduction act revise provisions governing national_windstorm_impact_reduction_program designates national_institute_of_standards_and_technology nist lead agency program planning management coordination repeals provisions existing interagency_working_group responsible program planning management interagency_working_group wind impact reduction coordinate activities facilitate communication program agencies reducing impacts requires director nist establish program_office ensure coordination program agencies prepare program annual budget facilitate preparation biennial report congress national_science_and_technology_council support research development building codes standards promote implementation research results support deployment interagency teams investigate major windstorm events data collection analysis participate coordinate support program mitigation activities sets forth duties program_office including preparation interim working plan program operations strategic plan achieving program objectives supportive roles national_science_foundation nsf national_oceanic_and_atmospheric_administration noaa federal_emergency_management_agency fema department_of_transportation dot national_aeronautics_and_space_administration nasa army_corps_of_engineers authorizes appropriations program fy2009 fy2013


Summary: Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to direct the Administrator of the Federal Emergency Management Agency (FEMA) to establish an emergency management performance grants program to address domestic preparedness and collective response to a catastrophic incident. Limits the federal share of the cost of a program funded activity to 50%. Sets forth guidelines for the Administrator to apportion funds to carry out the program among the states on the basis of population. Authorizes appropriations.Revises the program providing grants to states for emergency operations centers to provide that such centers are to be equipped, upgraded, and constructed for domestic preparedness and collective response to a catastrophic incident.

amends robert stafford disaster relief emergency assistance_act direct administrator federal_emergency_management_agency fema establish emergency management performance grants program address domestic preparedness collective response catastrophic incident limits federal share cost program funded activity sets forth guidelines administrator apportion funds carry program states basis population authorizes appropriations revises program providing grants states emergency operations centers provide centers equipped upgraded constructed domestic preparedness collective response catastrophic incident


Summary: Public Safety Enhancement Act of 2008 - Amends the National Flood Insurance Act of 1968 to allow flood insurance coverage for structures used in protecting public safety and new structures constructed in flood hazard zones that replace flood-damaged or destroyed structures, even though the property involved has been declared in violation of state or local laws, regulations, or ordinances intended to discourage or otherwise restrict land development or occupancy in flood-prone areas.

public safety enhancement_act amends national_flood_insurance_act allow flood insurance coverage structures protecting public safety new structures constructed flood hazard zones replace flood damaged destroyed structures property involved declared violation state local laws regulations ordinances intended discourage restrict land development occupancy flood prone areas


Summary: Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to revise the definition of "major disaster" to include a catastrophic incident. Directs the Administrator of the Federal Emergency Management Agency (FEMA) to establish an emergency management performance grants program to address domestic preparedness and collective response to major disasters. Limits the federal share of the cost of a program funded activity to 50%. Sets forth guidelines for the Administrator to apportion funds to carry out the program among the states on the basis of population.Revises the program providing grants to states for emergency operations centers to provide that such centers are to be equipped, upgraded, and constructed for domestic preparedness and collective response to a major disaster.

amends robert stafford disaster relief emergency assistance_act revise definition major disaster include catastrophic incident directs administrator federal_emergency_management_agency fema establish emergency management performance grants program address domestic preparedness collective response major disasters limits federal share cost program funded activity sets forth guidelines administrator apportion funds carry program states basis population revises program providing grants states emergency operations centers provide centers equipped upgraded constructed domestic preparedness collective response major disaster


Summary: Sets forth a special rule for the tax treatment of amounts received by a taxpayer from the Louisiana Recovery Authority or the Mississippi Development Authority for the repair or reconstruction of such taxpayer's primary residence due to hurricane damage in 2005.

sets forth special rule tax treatment amounts received taxpayer louisiana recovery authority mississippi development authority repair reconstruction taxpayer primary residence hurricane damage


Summary: Law Enforcement Assistance Force Act of 2007 or the LEAF Act - Directs the Secretary of Homeland Security to establish a Law Enforcement Assistance Force (Force) to facilitate the contributions of retired law enforcement officers and agents during major disasters. Outlines Force eligibility requirements. Authorizes the Secretary to request eligible participants to assist efforts of federal, state, or local government law enforcement agencies in responding to such disasters.Requires a participant to remain in an assignment for the lesser of: (1) the period during which the law enforcement agency needs such services; or (2) 30 days.

law enforcement assistance force act act_-_directs secretary homeland_security establish law enforcement assistance force force facilitate contributions retired law enforcement officers agents major disasters outlines force eligibility requirements authorizes secretary request eligible participants assist efforts federal state local government law enforcement agencies responding disasters requires participant remain assignment lesser period law enforcement agency needs services days


Summary: Amends the Community Disaster Loan Act of 2005 to permit the cancellation of certain loans under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (Makes this Act effective as if enacted as part of the Community Disaster Loan Act of 2005.)

amends community disaster loan act permit cancellation certain loans robert stafford disaster relief emergency assistance_act makes act effective enacted community disaster loan act


Summary: Disaster Loan Fairness Act of 2007 - Amends the Community Disaster Loan Act of 2005 and the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006 to repeal provisions that prohibited the cancellation of certain loans under the Robert T. Stafford Disaster Relief and Emergency Assistance Act to assist local governments in providing essential services and to assist local governments affected by Hurricane Katrina and other hurricanes of the 2005 season, respectively. (Makes this Act effective on the enactment date of the Community Disaster Loan Act of 2005.)

disaster loan fairness act amends community disaster loan act emergency supplemental appropriations act defense global war terror hurricane recovery repeal provisions prohibited cancellation certain loans robert stafford disaster relief emergency assistance_act assist local governments providing essential services assist local governments affected hurricane katrina hurricanes season respectively makes act effective enactment date community disaster loan act


Summary: Extends through September 30, 2008, the period in which states may spend funds from the additional allotments provided to them under title XX (Block Grants to States for Social Services) of the Social Security Act under the Department of Defense, Emergency Supplemental Appropriations to Address Hurricanes in the Gulf of Mexico, and Pandemic Influenza Act, 2006 for necessary expenses related to the consequences of Hurricane Katrina and other hurricanes in the Gulf of Mexico in 2005.

extends september period states spend funds additional allotments provided title block grants states social_services social_security_act department_of_defense emergency supplemental appropriations address hurricanes gulf_of_mexico pandemic influenza act necessary expenses related consequences hurricane katrina hurricanes gulf_of_mexico


Summary: Small Business and Work Opportunity Act of 2007 - Title I: Small Business Tax Relief Provisions - Subtitle A: General Provisions - (Sec. 101) Amends the Internal Revenue Code to extend through 2010 the increased expensing allowance for small business assets. (Sec. 102) Extends through March 2008 accelerated depreciation of qualified leasehold and restaurant improvement property. Revises the definition of "qualified restaurant property" to eliminate the requirement that improvements to restaurant property must be placed in service more than three years after the original building is placed in service. Allows accelerated depreciation (i.e., 15-year recovery period, using the straight line method) for qualified retail improvement property placed in service before April 1, 2008. Defines "qualified retail improvement property" as improvements to the interior portion of a nonresidential building used as a retail trade or business serving the general public. Excludes as an improvement the enlargement of the building, any elevator or escalator, common area structures, or the internal structural framework of the building. (Sec. 103) Exempts certain small businesses from the requirement of using the accrual method of accounting (thus permitting such businesses to use a cash method of accounting). Limits such exemption to businesses which have annual gross receipts of not more than $10 million (increased from $5 million). Indexes the gross receipts amount for inflation after 2008. Exempts such small businesses eligible to use cash accounting methods from the requirement to use inventories. (Sec. 104) Extends the work opportunity tax credit through 2012. Expands the veterans eligible for such credit to include veterans with service-connected disabilities incurred after September 10, 2001. Increases the amount of disabled veteran first year wages eligible for the credit from $6,000 to $12,000. Establishes as a new targeted group under such credit designated community residents (in lieu of high risk youth). Requires such residents to be between the ages of 18 and 40 and have a principal place of abode in an empowerment zone, enterprise community, or renewal community. Modifies the definition of vocational rehabilitation referral for purposes of such credit to include certain individual work plans developed and implemented by an employment network under the Social Security Act. (Sec. 105) Provides rules for the treatment of certified professional employer organizations as employers for purposes of employment tax liability and other employment tax obligations. Sets forth requirements applicable to certified professional employer organizations, including bond and independent financial review requirements. Subtitle B: Subchapter S Provisions - (Sec. 111) Redefines "passive investment income" for purposes of S corporation revocation rules to exclude gains from the sale or exchange of stock or securities as an item of passive investment income. (Sec. 112) Excludes restricted bank director stock from treatment as S corporation stock. (Sec. 113) Sets forth a special accounting rule for banks that become S corporations and that change from the reserve method of accounting for bad debts. (Sec. 114) Revises the tax treatment of sales of stock of wholly-owned subsidiaries of S corporations. (Sec. 115) Sets forth a special rule for the treatment of the pre-1983 accumulated earnings and profits of certain corporations described by the Small Business Jobs Protection Act of 1996. (Sec. 116) Permits a nonresident alien to be a potential current beneficiary of an electing small business trust (ESBT). Title II: Revenue Provisions - (Sec. 201) Changes the effective date (to taxable years beginning after December 31, 2006) of certain loss deferral rules applicable to leases entered into with a foreign person or entity on or before March 12, 2004. (Sec. 202) Applies rules treating certain foreign corporations as domestic corporations for tax purposes for inversion transactions (sales or transfers of more than 80% of a domestic corporation's stock or assets to a foreign subsidiary for tax avoidance purposes) occurring after March 20, 2002, and before March 4, 2003. (Sec. 203) Denies a tax deduction for punitive damages paid or incurred resulting from a judgment or settlement of a claim. (Sec. 204) Revises tax rules that deny a tax deduction for fines and penalties paid to a government for the violation of any law to provide that no deduction shall be allowed for any fine or penalty paid (whether by suit, agreement, or otherwise) to, or at the direction of, a government or nongovernmental regulatory entity for a violation or for the investigation or inquiry into a potential violation. Allows exceptions to the general rule of nondeductibility for: (1) certain restitution payments or payments required to come into compliance with law; (2) court-ordered payments not involving a government or nongovernmental regulatory entity; and (3) amounts paid or incurred as taxes due. Requires governmental agencies involved in a settlement with a taxpayer to report information about such settlement to the Secretary of the Treasury and the taxpayer, including the amount of the settlement, the amount paid as restitution or remediation of property, and the amount paid to come into compliance with law. (Sec. 205) Sets forth rules for the tax treatment of U.S. citizens and permanent resident aliens (expatriates) who terminate their citizenship or residency to avoid U.S. taxation. Taxes such expatriates on their property as if sold on the day before expatriation at its fair market value. Allows an exclusion of the first $600,000 (adjusted annually for inflation) of such gain. Allows expatriates to elect to continue being taxed as U.S. citizens. Allows a deferral of any tax owed resulting from such election, but requires the posting of adequate security for payment of any deferred amount. Sets forth rules for the tax treatment of retirement plans, interests in trusts, gifts, and inheritances of expatriates. Amends the Immigration and Nationality Act to render inadmissible to the United States (deny reentry to) expatriates who fail to comply with their tax obligations as set forth in this Act. Requires the Secretary of Homeland Security to disclose to the Attorney General whether an expatriate is in compliance. (Sec.206) Limits the annual aggregate amounts which may be deferred under a nonqualified deferred compensation plan. (Sec. 207) Increases criminal fines and prison terms for attempting to evade or defeat tax, willful failure to file tax returns or pay tax, aggravated failure to file tax returns, and making fraud and false statements in connection with a tax return. (Sec. 208) Doubles tax penalties, fines, and interest on underpayments of tax related to tax shelters involving offshore financial arrangements. Allows the Secretary to waive such penalties for certain businesses that use offshore payments in the ordinary course of business. (Sec. 209) Increases the penalty for tendering a bad check or money order for payment of tax. (Sec. 210) Sets forth requirements for regulations governing contingent payment convertible debt instruments. (Sec. 211) Extends the authorization for charging Internal Revenue Service (IRS) user fees through FY2016. (Sec. 212) Allows tax levies for federal employment taxes without pre-levy collection due process hearings. (Sec. 213) Modifies requirements for the IRS whistleblower program. Reduces from $2 million to $20,000 the required amount of tax in dispute for granting whistleblower awards. Establishes in the IRS a Whistleblower Office and authorizes appropriations. Requires the Secretary to report to Congress on its establishment and operation. Authorizes the Tax Court to adopt rules to preserve the confidentiality of whistleblowers who appeal awards. (Sec. 214) Redefines "covered employee" for purposes of the limitation on the tax deduction for excessive employee remuneration.

small business work opportunity act title small business tax relief provisions subtitle general_provisions sec amends_the_internal_revenue_code extend increased expensing allowance small business assets sec extends march accelerated depreciation qualified leasehold restaurant improvement property revises definition qualified restaurant property eliminate requirement improvements restaurant property placed service years original building placed service allows accelerated depreciation year recovery period straight line method qualified retail improvement property placed service april defines qualified retail improvement property improvements interior portion nonresidential building retail trade business serving general public excludes improvement enlargement building elevator common area structures internal structural framework building sec exempts certain small businesses requirement accrual method accounting permitting businesses use cash method accounting limits exemption businesses annual gross receipts million increased million indexes gross receipts inflation exempts small businesses eligible use cash accounting methods requirement use inventories sec extends work opportunity tax credit expands veterans eligible credit include veterans service connected disabilities incurred september increases disabled veteran year wages eligible credit establishes new targeted group credit designated community residents lieu high risk youth requires residents ages principal place abode empowerment zone enterprise community renewal community modifies definition vocational rehabilitation referral purposes credit include certain individual work plans developed implemented employment network social_security_act sec provides rules treatment certified professional employer organizations employers purposes employment tax liability employment tax obligations sets forth requirements applicable certified professional employer organizations including bond independent financial review requirements subtitle subchapter provisions sec redefines passive investment income purposes corporation revocation rules exclude gains sale exchange stock securities item passive investment income sec excludes restricted bank director stock treatment corporation stock sec sets forth special accounting rule banks corporations change reserve method accounting bad debts sec revises tax treatment sales stock wholly owned subsidiaries corporations sec sets forth special rule treatment accumulated earnings profits certain corporations described small business jobs protection act sec permits nonresident alien potential current beneficiary electing small business trust esbt title revenue provisions sec changes effective date taxable years beginning december certain loss deferral rules applicable leases entered foreign person entity march sec applies rules treating certain foreign corporations domestic corporations tax purposes transactions sales transfers domestic corporation stock assets foreign subsidiary tax avoidance purposes occurring march march sec denies tax deduction punitive damages paid incurred resulting judgment settlement claim sec revises tax rules deny tax deduction fines penalties paid government violation law provide deduction shall allowed fine penalty paid suit agreement direction government nongovernmental regulatory entity violation investigation inquiry potential violation allows exceptions general rule certain restitution payments payments required come compliance law court ordered payments involving government nongovernmental regulatory entity amounts paid incurred taxes requires governmental agencies involved settlement taxpayer report information settlement secretary treasury taxpayer including settlement paid restitution remediation property paid come compliance law sec sets forth rules tax treatment citizens permanent resident aliens expatriates terminate citizenship residency avoid taxation taxes expatriates property sold day expatriation fair market value allows exclusion adjusted annually inflation gain allows expatriates elect continue taxed citizens allows deferral tax owed resulting election requires posting adequate security payment deferred sets forth rules tax treatment retirement plans interests trusts gifts expatriates amends immigration_and_nationality_act render inadmissible united_states deny reentry expatriates fail comply tax obligations set forth act requires secretary homeland_security disclose attorney general compliance limits annual aggregate amounts deferred nonqualified deferred compensation plan sec increases criminal fines prison terms attempting evade defeat tax willful failure file tax returns pay tax aggravated failure file tax returns making fraud false statements connection tax return sec doubles tax penalties fines interest underpayments tax related tax shelters involving offshore financial arrangements allows secretary waive penalties certain businesses use offshore payments ordinary course business sec increases penalty bad check money order payment tax sec sets forth requirements regulations governing contingent payment convertible debt instruments sec extends authorization charging internal_revenue_service irs user fees fy2016 sec allows tax levies federal employment taxes pre levy collection process hearings sec modifies requirements irs whistleblower program reduces million required tax dispute granting whistleblower awards establishes irs whistleblower office authorizes appropriations requires secretary report congress establishment operation authorizes tax_court adopt rules preserve confidentiality whistleblowers appeal awards sec redefines covered employee purposes limitation tax deduction excessive employee remuneration


Summary: Amends the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006 to extend the authority of the Federal Emergency Management Agency (FEMA) to provide funds to state and local governments for utility costs resulting from the provision of temporary housing units to evacuees from Hurricane Katrina and other hurricanes of the 2005 season where the state or local government has previously arranged to pay for such utilities on behalf of the evacuees, to cover the term of any leases for up to 24 months (currently, 12 months) contracted by or prior to February 7, 2006.

amends emergency supplemental appropriations act defense global war terror hurricane recovery extend authority federal_emergency_management_agency fema provide funds state local governments utility costs resulting provision temporary housing units hurricane katrina hurricanes season state local government previously arranged pay utilities behalf cover term leases months currently months contracted prior february


Summary: Gulf Coast Back to Business Act of 2007 - Authorizes appropriations for the Economic Development Administration of the Department of Commerce for grants to appropriate state government agencies in Louisiana and Mississippi for small businesses located in disaster areas caused by Hurricanes Katrina or Rita. Amends the Small Business Act to authorize the Administrator of the Small Business Administration (SBA) to defer for a conditional period the payment of principal and interest on disaster loans made to small businesses affected by such hurricanes in the case of loans made before December 31, 2006. Prohibits an increased collateral requirement with respect to the deferred loans. Includes as a HUBZone (historically underutilized business zone) any area in which the President has declared a major disaster as a result of such hurricanes. Amends the Small Business Competitive Demonstration Program Act of 1988 to make the small business competitive demonstration program (to test innovative small business procurement methods and procedures) inapplicable, for a conditional period, to any contract related to relief or reconstruction from such hurricanes.

gulf_coast business act authorizes appropriations economic_development_administration department_of_commerce grants appropriate state government agencies louisiana mississippi small businesses located disaster areas caused hurricanes katrina rita amends small_business_act authorize administrator small_business_administration sba defer conditional period payment principal interest disaster loans small businesses affected hurricanes case loans december prohibits increased collateral requirement respect deferred loans includes hubzone historically underutilized business zone area president declared major disaster result hurricanes amends small business competitive demonstration program act small business competitive demonstration program test innovative small business procurement methods procedures inapplicable conditional period contract related relief reconstruction hurricanes


Summary: Toxic Right-to-Know Protection Act - Amends the Emergency Planning and Community Right-to-Know Act of 1986 to repeal provisions authorizing the Administrator of the Environmental Protection Agency (EPA) to modify the frequency of submitting toxic chemical release forms. Requires the Administrator to establish the eligibility threshold regarding the use of a form A certification statement under the Toxics Release Inventory Program at not greater than 500 pounds for nonpersistent bioaccumulative and toxic chemicals. Prohibits the use of such form with respect to any chemical of special concern identified by the Administrator.

toxic right know protection act_-_amends emergency planning community right know act repeal provisions authorizing administrator environmental_protection_agency epa modify frequency submitting toxic chemical release forms requires administrator establish eligibility threshold use form certification statement toxics release inventory program greater pounds bioaccumulative toxic chemicals prohibits use form respect chemical special concern identified administrator


Summary: Methamphetamine Remediation Research Act of 2007 - Directs the Administrator of the Environmental Protection Agency (EPA), not later than one year after the enactment of this Act, to: (1) establish voluntary guidelines, based on the best currently available scientific knowledge, for the remediation of former methampehtamine laboratories, including guidelines regarding preliminary site assessment and the remediation of residual contaminants; (2) consider relevant federal, state, and local requirements in developing the guidelines, the varying types and locations of former methamphetamine laboratories, and the cost of carrying out such guidelines; (3) work with state and local governments and other relevant non-federal agencies in adopting the voluntary guidelines; (4) periodically update such guidelines; and (5) establish a research program to support the development and revision of such guidelines.Directs the Administrator: (1) not later than 90 days after the date of enactment of this Act and every third year thereafter, to convene a conference of appropriate state agencies, individuals, and organizations involved in research and other activities directly relating to the environmental or biological impact of former methamphetamine laboratories; (2) to submit a report to Congress that summarizes the proceedings of the conference, including a summary of recommendations and concerns of non-federal participants; and (3) to make such report widely available to the general public.Directs the Administrator to enter into an arrangement with the National Academy of Sciences (NAS) for a study of the status and quality of research on the residual effects of methamphetanmine laboratories and to report to Congress on the uses of such study.Requires the Director of the National Institute of Standards and Technology to support a research program to develop: (1) new methamphetamine detection technologies, with an emphasis on field test kits and site detection; and (2) appropriate standard reference materials and validation procedures for methamphetamine detection testing. Authorizes appropriations for FY2007-FY2008.

methamphetamine remediation research_act directs administrator environmental_protection_agency epa later year enactment act establish voluntary guidelines based best currently available scientific knowledge remediation laboratories including guidelines preliminary site assessment remediation residual contaminants consider relevant federal state local requirements developing guidelines varying types locations methamphetamine laboratories cost carrying guidelines work state local governments relevant non federal agencies adopting voluntary guidelines periodically update guidelines establish research program support development revision guidelines directs administrator later days date enactment act year convene conference appropriate state agencies individuals organizations involved research activities directly relating environmental biological impact methamphetamine laboratories submit report congress summarizes proceedings conference including summary recommendations concerns non federal participants report widely available general public directs administrator enter arrangement national_academy_of_sciences nas study status quality research residual effects laboratories report congress uses study requires director national_institute_of_standards_and_technology support research program develop new methamphetamine detection technologies emphasis field test kits site detection appropriate standard reference materials validation procedures methamphetamine detection testing authorizes appropriations fy2007 fy2008


Summary: National Guard and Reserve Retirement Modernization Act - Amends federal law concerning receipt of retired pay for non-regular service to provide that, in the case of a member of the Ready Reserve who serves on active duty after September 11, 2001, in support of a contingency operation or in response to a national emergency, retirement eligibility age shall be reduced below 60 by three months for each aggregate of 90 days during which the member so performs in any fiscal year after such date. Prohibits such retirement eligibility date from being reduced below age 50. Continues age 60 as the minimum eligibility age for DOD-authorized health care for such retirees.

national_guard_and_reserve retirement modernization act_-_amends federal law concerning receipt retired pay non regular service provide case member ready_reserve serves active duty september support contingency operation response national emergency retirement eligibility age shall reduced months aggregate days member performs fiscal year date prohibits retirement eligibility date reduced age continues age minimum eligibility age dod authorized health_care retirees