qualified disaster area
Defined in 3 places across 2 titles of the United States Code.
Subject to clause (ii), the term "qualified disaster area" means any census tract or nonmetropolitan county located in an area where a major disaster has occurred or an area in which a catastrophic incident has occurred if such census tract or nonmetropolitan county ceased to be qualified under subparagraph (A) or (B), as applicable, during the period beginning 5 years before the date on which the President declared the major disaster or the catastrophic incident occurred.
Source
- 2019–present15 U.S.C. § 657ACommerce and Trade · HUBZone program · in this section
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.
Source
- 2022–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · under this chapter
the terms "applicable date", "qualified disaster", "qualified disaster area", and "incident period" have the meaning given such terms under subsection (t)(11), and
Source
- 2022–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · for purposes of this section
the terms "qualified disaster", "qualified disaster area", and "incident period" have the meaning given such terms under section 72(t)(11), and
Source
- 2022–present26 U.S.C. § 402Internal Revenue Code · Taxability of beneficiary of employees trust · for purposes of this title