A group of 32 Representatives sent a letter to House Speaker John Boehner (R-OH), urging him to work to quickly pass tax legislation that would benefit victims of Super Storm Sandy.The Super Storm Sandy Tax Relief Act was introduced on December 19, 2012 (see Memo, 1/2). However, this legislation died shortly thereafter at the end of the 112th Congress. While the new 113th Congress quickly enacted an emergency supplemental appropriations bill to address Sandy-related needs, Sandy-related tax legislation has not yet been reintroduced or considered as part of a broader package.The letter, led by Representatives Bill Pascrell (D-NJ), Frank LoBiondo (R-NJ), Joe Crowley (D-NY), and Tom Reed (R-NY), called for Speaker Boehner to work with lawmakers to quickly enact the provisions of the Super Storm Sandy Tax Relief Act. “Hurricane Sandy was the second-costliest natural disaster in the history of our country, and its victims in New York, New Jersey, Connecticut, and across the region seek relief consistent with that which Congress provided to other areas of the country when they have faced similar hardship. One of the main roles of government is the protection of its citizens, and our constituents still need help,” said the signatories in the letter. In a press release, the signatories called for reforms contained in the Super Storm Sandy Relief including an increased allocation of the Low Income Housing Tax Credit for declared disaster areas and a waiver of certain mortgage revenue bond requirements. The bill, which is expected to be reintroduced, also includes Individual Assistance provisions, including but not limited to allowing families in affected regions to opt to use their previous year’s earnings to calculate their Child and Tax Credit and Earned Income Tax Credit, and a waiver of the Adjusted Gross Income limitation for theft/loss deduction, so households can deduct the cost of uninsured losses. Also included are business assistance and public and municipal tax relief provisions.The text of the letter is available at http://1.usa.gov/ZfZEGf.