1. Short title This Act may be cited as the Hurricane Tax Relief Act . 2. Tax relief related to Hurricane Ian, Hurricane Nicole, and Hurricane Fiona (a) Definitions For purposes of this section— (1) Hurricane Ian disaster area The term Hurricane Ian disaster area means an area with respect to which a major disaster has been declared by the President before the date of the enactment of this section under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of Hurricane Ian. (2) Hurricane Nicole disaster area The term Hurricane Nicole disaster area means an area with respect to which a major disaster has been declared by the President before the date of the enactment of this section under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of Hurricane Nicole. (3) Hurricane Fiona disaster area The term Hurricane Fiona disaster area means an area with respect to which a major disaster has been declared by the President before the date of the enactment of this section under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of Hurricane Fiona. (b) Special rules for qualified disaster-Related personal casualty losses (1) In general If an individual has a net disaster loss for any taxable year— (A) the amount determined under section 165(h)(2)(A)(ii) of the Internal Revenue Code of 1986 shall be equal to the sum of— (i) such net disaster loss, and (ii) so much of the excess referred to in the matter preceding clause (i) of section 165(h)(2)(A) of such Code (reduced by the amount in clause (i) of this subparagraph) as exceeds 10 percent of the adjusted gross income of the individual, (B) in the case of qualified disaster-related personal casualty losses, section 165(h)(1) of such Code shall be applied to by substituting $500 for $500 ($100 for taxable years beginning after December 31, 2009) , (C) the standard deduction determined under section 63(c) of such Code shall be increased by the net