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federally declared disaster

Defined in 4 places across 2 titles of the United States Code.

Federally declared disaster.—The term "federally declared disaster" means a disaster or other situation for which a Presidential declaration of major disaster is issued under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170).

Same definition in 2 sections

For purposes of this paragraph, the term “federally declared disaster” has the meaning given such term by section 165(h)(3)(C)(i).

Source

  • 2008–201426 U.S.C. § 143Internal Revenue Code · Mortgage revenue bonds: qualified mortgage bond and qualified veterans mortgage bond · for purposes of this section

For purposes of this paragraph, the term “federally declared disaster” has the meaning given such term by section 165(h)(3)(C)(i).1

Source

  • 2014–present26 U.S.C. § 143Internal Revenue Code · Mortgage revenue bonds: qualified mortgage bond and qualified veterans mortgage bond · for purposes of this section

The term “federally declared disaster” has the meaning given such term by section 165(h)(3)(C)(i).

Source

  • 2008–present26 U.S.C. § 198AInternal Revenue Code · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042] · in this section

The term “federally declared disaster” means a disaster or other situation for which a Presidential declaration of major disaster is issued under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170).

Source

  • 2023–present10 U.S.C. § 1064Armed Forces · Use of commissary stores and MWR retail facilities: members of National Guard serving in federally declared disaster or national emergency · in this section