A State declared disaster is defined and brought into the rules
What the document says“The term `State declared disaster' means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high water, wind-driven water, tidal wave, tsunami,”
The section adds a new subparagraph (C) to section 165(h)(5) of the Internal Revenue Code of 1986 defining a State declared disaster as any natural catastrophe in any part of a State, including a hurricane, tornado, storm, high water, wind-driven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm or drought, or any fire, flood or explosion whatever the cause, that the Governor of the State, or the Mayor for the District of Columbia, and the Secretary find severe enough to warrant applying the rules of the section. State includes the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa and the Northern Mariana Islands. The term is inserted into subparagraph (A) and into clause (i) of subparagraph (B).
What the document actually says“The term `State declared disaster' means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high water, wind-driven water, tidal wave, tsunami,”
The term covers a natural disaster in any part of a state. The list gives storms, floods, waves and more.
Fires and blasts count too, whatever the cause. The state governor and the Secretary must both agree. They must find the harm bad enough. Islands and the capital count as states.
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