Section 1. Short title
This Act may be cited as the Deployed Emergency Professionals Lasting Over a Year Tax Relief Act or the DEPLOY Tax Relief Act.
(a) In general
Section 162(a) of the Internal Revenue Code of 1986 is amended by inserting or is certified by the Administrator of the Federal Emergency Management Agency as traveling on behalf of the United States in temporary duty status to respond to a federally declared disaster (as defined in section 165(i)(5)(A)) after a Federal crime.
(b) Effective date
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.