; table of contents. Title I—Tax relief relating to disasters in 2012, 2013, 2014, and 2015 Sec. 101. Expensing of qualified disaster expenses. Sec. 102. Increased limitation on charitable contributions for disaster relief. Sec. 103. Losses attributable to disasters in 2012, 2013, 2014, and 2015. Sec. 104. Net operating losses attributable to disasters in 2012, 2013, 2014, and 2015. Sec. 105. Waiver of certain mortgage revenue bond requirements following 2012, 2013, 2014, and 2015 disasters. Sec. 106. Increased expensing and bonus depreciation for qualified disaster assistance property following 2012, 2013, 2014, and 2015 disasters. Sec. 107. Increase in new markets tax credit for investments in community development entities serving 2012, 2013, 2014, and 2015 disaster areas. Sec. 108. Special rules for use of retirement funds in connection with federally declared disasters in 2012, 2013, 2014, and 2015. Sec. 109. Additional exemption for housing qualified disaster displaced individuals. Sec. 110. Exclusions of certain cancellations of indebtedness by reason of 2012, 2013, 2014, and 2015 disasters. Sec. 111. Special rule for determining earned income of individuals affected by federally declared disasters. Sec. 112. Increase in rehabilitation credit for buildings in 2012, 2013, 2014, and 2015 disaster areas. Sec. 113. Advanced refundings of certain tax-exempt bonds. Sec. 114. Qualified disaster area recovery bonds. Sec. 115. Additional low-income housing credit allocations. Sec. 116. Facilitation of transfer of water leasing and water by mutual ditch or irrigation companies in disaster areas. Title II—Other disaster tax relief provisions Sec. 201. Exclusion for disaster mitigation payments received from State and local governments. Sec. 202. Natural disaster funds. Title III—Permanent tax disaster relief provisions Sec. 301. Increase property replacement period to 5 years. Sec. 302. Wage credit for specified disaster-damaged businesses. Sec. 303. Disaster-related medical expenses. Sec. 304. Expensing of qualified