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Section 1
1. Hurricane Ian treated as qualified disaster for purposes of tax treatment of certain disaster-related personal casualty losses In the case of any taxable year ending after August 31, 2022, for purposes of section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020, the term qualified disaster area shall include any area with respect to which a major disaster was declared, during the period beginning on September 22, 2022, and ending on the date of the enactment of this Act, by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of Hurricane Ian.