Disaster Tax Relief Act of 2020
The provisions of this Act only applied for a limited time as described in “Qualified Disaster Area” and is retained as historical information only in case of audit or amending needs.
Definitions:
Qualified Disaster Area - Qualified disaster area means any area with respect to which a major disaster was declared by Presidential Declaration, during the period beginning on January 1, 2020, and ending on February 25, 2021, if the incident period of the disaster begins between December 28, 2019 and December 27, 2021 (inclusive) and ends no later than January 26, 2021. However, any area with respect to which a major disaster was declared only because of COVID-19 is not included. (Act Sec 301(1))
Qualified Disaster Zone - This term means the portion of any qualified disaster area which was determined by the President, during the date parameters noted above, to warrant individual or individual and public assistance from the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of the qualified disaster with respect to such disaster area. (Act Sec 301(2))
Qualified Disaster - Generally, this means, with respect to any qualified disaster area, the disaster by reason of which a major disaster was declared with respect to such area. Any major disaster declared as a result of the COVID-19 pandemic is excluded from this definition for purposes of this Act. (However, provisions similar to those of this Act’s relief provisions were included in the CARES Act that specifically dealt with the COVID-19 pandemic.) (Act Sec 301(3))
Incident Period - Incident Period means, with respect to any qualified disaster, the period specified by the Federal Emergency Management Agency (FEMA) as the period during which such disaster occurred (except that for purposes of this Act that period shall not be treated as ending after January 26, 2021 (the date which is 30 days after the Act’s enactment date). (Act Sec 301(4))