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Filing Relief for Natural Disasters ActSection 2 › Proposal

Qualified State declared disaster is defined

To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster, section 2, Sec. 2. Written by .

Qualified State declared disaster is defined

The document says “meansWho acts: CongressHow: statuteSec. 2 in the PDF
What the document says

“For purposes of this section, the term `qualified State declared disaster' means, with respect to any State, any natural catastrophe”

To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster, Sec. 2

Paragraph (2) of the new subsection (c), which supplies the term the authority in paragraph (1) turns on. The definition reaches any natural catastrophe, and the section names hurricane, tornado, storm, high water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm and drought, and then, regardless of cause, any fire, flood or explosion. One further item in that list is broken across a line in the printed text and is not reproduced here. The definition applies for purposes of section 7508A only.

What the document actually says

“For purposes of this section, the term `qualified State declared disaster' means, with respect to any State, any natural catastrophe”

To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster, Sec. 2
That sentence, in plain words

The law sets out what the term means. It covers big natural events in a state. Fires, floods, and blasts count too. What caused those does not matter.

What this is about

A defined term is a word with a set meaning. Here it names the events that can start the ask. The list is long. It runs from storms and quakes to drought.

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