This bill appropriates $12.5 billion to the Federal Emergency Management Agency to provide disaster relief assistance to areas affected by Hurricanes Helene and Milton, along with an additional $1.5 billion to the Small Business Administration for economic injury disaster loans in those same affected areas. To help fund these efforts, the bill cancels $15 billion in unobligated funds from the Pension Benefit Guaranty Corporation. The legislation also creates a $1 billion new markets tax credit specifically for low-income communities in areas declared major disaster zones due to these hurricanes, allowing investors to receive tax benefits for making investments in hurricane-affected communities. Additionally, the bill terminates the FEMA Shelter and Services Program and redirects any unspent funds from that program to support broader disaster relief efforts under the Stafford Act.