1. Short title This Act may be cited as the Hurricane Harvey and Hurricane Irma Working Family Tax Relief Act . 2. Determination of earned income for purposes of the earned income credit and the child tax credit for individuals in the Hurricane Harvey and Hurricane Irma disaster areas (a) Earned income credit Section 32 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (n) Special rule relating to Hurricane Harvey and Hurricane Irma For purposes of this section and section 24(d)— (1) In general In the case of a qualified individual, if the earned income of the taxpayer for the taxable year which includes the applicable date is less than the earned income of the taxpayer for the preceding taxable year, the credit allowed under subsection (a) for the taxable year which includes the applicable date may, at the election of the taxpayer, be determined by substituting— (A) such earned income for the preceding taxable year, for (B) such earned income for the taxable year which includes the applicable date. (2) Qualified individual For purposes of this subsection, the term qualified individual means any individual— (A) whose principal place of abode on the applicable date was located in the Hurricane Harvey disaster area or the Hurricane Irma disaster area and such individual was displaced from such principal place of abode by reason of the Hurricane Harvey federally declared disaster or the Hurricane Irma federally declared disaster, respectively, or (B) who performed substantially all employment services in the disaster area and was so employed on the applicable date. (3) Other definitions For purposes of this subsection— (A) Applicable date The term applicable date means— (i) August 25, 2017, with respect to Hurricane Harvey, and (ii) September 5, 2017, with respect to Hurricane Irma. (B) Hurricane Harvey federally declared disaster (i) In general The term Hurricane Harvey federally declared disaster means the disaster occurring by reason of Hurricane Harvey and