A bill to direct the Secretary of Commerce to provide emergency disaster assistance to mitigate the economic losses caused by salmon fishery restrictions along the California and Oregon coast, and for other purposes.

Provides emergency disaster assistance to persons, entities, Indian tribes, fishermen and related businesses, and state and local governments to mitigate economic losses caused by federal fisheries restrictions put in place to meet the needs of Klamath River Fall Chinook Salmon.

Excludes such assistance from the gross income of an individual or entity.