Section 1. Short title
This Act may be cited as the Federal Disaster Tax Relief Act of 2024.
Section 2. Extension of rules for treatment of certain disaster-related personal casualty losses
For purposes of applying section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020, section 301 of such Act shall be applied by substituting the Federal Disaster Tax Relief Act of 2024 for this Act each place it appears.