TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA.

SEC. 20201. TAX RELIEF FOR HURRICANES HARVEY, IRMA, AND MARIA.(a) Modification of Hurricanes Harvey and Irma Disaster Areas.—Subsections (a)(2) and (b)(2) of section 501 of the Disaster Tax Relief and Airport and Airway Extension Act of 2017 (Public Law 115–63; 131 Stat. 1173) are both amended by striking “September 21, 2017” and inserting “October 17, 2017”.(b) Employee Retention Credit.—Subsections (a)(3), (b)(3), and (c)(3) of section 503 of the Disaster Tax Relief and Airport and Airway Extension Act of 2017 (Public Law 115–63; 131 Stat. 1181) are each amended by striking “sections 51(i)(1) and 52” and inserting “sections 51(i)(1), 52, and 280C(a)”.(c) Effective Date.—The amendments made by this section shall take effect as if included in the provisions of title V of the Disaster Tax Relief and Airport and Airway Extension Act of 2017 to which such amendments relate.