Federal Disaster Tax Relief Act of 2024

This bill (S 3678) is a procedural update to existing tax law. It amends the reference to the "Taxpayer Certainty and Disaster Tax Relief Act of 2020" by substituting "Federal Disaster Tax Relief Act of 2024" wherever the original act's name appears. The bill does not create new tax relief or change existing rules for disaster-related losses; it only updates the official name used in the law. This change affects how the 2020 Act is cited in future tax code references but does not alter who qualifies for or how the tax relief works.