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 disaster expenses. Sec. 305. Losses attributable to disasters. Sec. 306. Net operating losses attributable to disasters. Sec. 307. Special rules for use of retirement funds in connection with federally declared disasters. Sec. 308. Additional exemption for housing qualified disaster displaced individuals. Sec. 309. Exclusions of certain cancellations of indebtedness by reason of disasters. Sec. 310. Special rule for determining earned income of individuals affected by federally declared disasters. Sec. 311. Qualified disaster area recovery bonds. Sec. 312. Additional low-income housing credit allocations. Sec. 313. Suspension of limitation on charitable contributions for disaster relief efforts. Sec. 314. Increase in New Markets Tax Credit allocations. Sec. 315. Increase in rehabilitation credit for buildings in disaster areas. Sec. 316. Waiver of certain mortgage revenue bond requirements following disasters. Sec. 317. Advanced refundings of certain tax-exempt bonds. Sec. 318. Facilitation of transfer of water leasing and water by mutual ditch or irrigation companies in disaster areas. Sec. 319. Exclusion of employer provided housing for individual affected by disaster. Sec. 320. Increased expensing and bonus depreciation for qualified disaster assistance property. Sec. 321. Increase in standard mileage rate for charitable use of vehicle. Sec. 322. Work opportunity tax credit for employees in disaster area. Sec. 323. Expensing for environmental remediation costs in disaster areas. Sec. 324. Taxpayer filing assistance. Title IV—Relief relating to Puerto Rico and United States Virgin Islands Sec. 401. Application of disaster-related tax relief to possessions of United States. Sec. 402. Application to Puerto Rico and Virgin Islands of deduction for income