Other definitions
For purposes of this paragraph and paragraph (8)—
(i) Qualified disaster area
(i)Qualified disaster area#
(I) In general The term “qualified disaster area” means, with respect to any qualified disaster, the area with respect to which the major disaster was declared under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.
(II) Exceptions Such term shall not include any area which is a qualified disaster area solely by reason of section 301 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020.
(i)(I)In general#
The term “qualified disaster area” means, with respect to any qualified disaster, the area with respect to which the major disaster was declared under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.
(i)(II)Exceptions#
Such term shall not include any area which is a qualified disaster area solely by reason of section 301 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020.
(ii)Incident period#
The term “incident period” means, with respect to any qualified disaster, the period specified by the Federal Emergency Management Agency as the period during which such disaster occurred.
(iii)Applicable date#
The term “applicable date” means the latest of—
(I) the date of the enactment of this paragraph,
(II) the first day of the incident period with respect to the qualified disaster, or
(III) the date of the disaster declaration with respect to the qualified disaster.
(iii)(I)#
the date of the enactment of this paragraph,
(iii)(II)#
the first day of the incident period with respect to the qualified disaster, or
(iii)(III)#
the date of the disaster declaration with respect to the qualified disaster.
(iv)Eligible retirement plan#
The term “eligible retirement plan” shall have the meaning given such term by section 402(c)(8)(B).