HR7849-118

1. Short title This Act may be cited as the Disaster Resiliency and Coverage Act of 2024.

2. Individual household disaster mitigation program Title II of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5131 et seq.) is amended by adding at the end the following: The President shall establish a program to provide grants to States and Indian tribal governments for qualifying pre-disaster mitigation activities on individual residential households that are at risk of being damaged by a major disaster. In carrying out the program under this section, the President shall— establish eligible disaster areas, in consultation with States, that the President determines to be at risk of a natural hazard, including— a description of the type, likelihood, and severity of each potential natural hazard affecting each such risk area; and by taking into account previously declared major disasters impacting such areas; and provide technical assistance to the States or Indian tribal governments in developing the plan described in subsection (c) and administering grants provided for individual households under the program. To be eligible for a grant under this section, a State or Indian tribal government shall submit to the President a plan that includes— each disaster risk area established by the President under subsection (b) in which the State or Indian tribal government proposes to provide funds under the program; an assessment of the status of the availability and affordability of homeowner insurance coverage in each such risk area; a list of each qualifying mitigation activity that is eligible for funds in each such risk area; the criteria by which a State or Indian tribal government will evaluate applicants, which shall include consideration of the household income of the applicant and whether the residence is located in a Community Disaster Resilience Zone; and a financial plan that includes maximum amounts available to a household for each qualifying mitigation activity. In establishing the program under this section, the President shall consult with the Director of the Federal Insurance Office to determine what qualifying mitigation activities are likely to incentivize homeowner insurance companies to offer, or increase coverage of, homeowners insurance to households located in eligible disaster areas. Funds provided under this section may only be used in eligible disaster areas that the State or Indian tribal government determines are at a high risk of experiencing a major disaster for the major disaster that presents such a risk. An individual shall not be eligible to receive a grant under this section if the adjusted gross income of such individual exceeds $250,000 ($500,000 in the case of a joint tax return) for the taxable year ending in the calendar year immediately preceding the calendar year with respect to which a grant application is filed. In this section, the term adjusted gross income has the meaning given such term in section 62(a) of the Internal Revenue Code of 1986. The President, acting through the Administrator of the Federal Emergency Management Agency, shall establish mitigation standards for individual households that carry out each type of qualifying mitigation activity eligible for funds under the program, which may include a multi-tiered standard. In establishing the mitigation standards under paragraph (1), the President, acting through the Administrator— may consider any standards established by— Insurance Institute for Business and Home Safety; and any other standard-issuing entity determined appropriate; and may— adopt a standard considered under subparagraph (A); or establish alternative standards. To be eligible for a grant under the program under this section, a State or Indian tribal government shall establish, and make available to the public, guidance to insurance providers that includes suggested incentives for households that carry out disaster mitigation activities under the program, including— the mitigation standards established under subsection (f); increased eligibility for insurance coverage; and discounts for households that carry out such mitigation activities. A State or Indian tribal government may not provide more than an amount of $10,000, not to exceed the actual cost of mitigation activities, to any individual household under the program. Such amount shall be increased yearly to reflect any increase in the Consumer Price Index. For purposes of the Internal Revenue Code of 1986, gross income shall not include amounts provided under this section. In this section, the term qualifying mitigation activity means an activity relating to a housing unit— for property to— improve the strength of a roof deck attachment; create a secondary water barrier to prevent water intrusion or mitigate against potential water intrusion from wind-driven rain; improve the durability, impact resistance (not less than class 3 or 4 rating), or fire resistance (not less than class A rating) of a roof covering; brace gable-end walls; reinforce the connection between a roof and supporting wall; protect openings from penetration by wind-borne debris; protect exterior doors and garages from natural hazards; complete measures contained in the publication of the Federal Emergency Management Agency entitled Wind Retrofit Guide for Residential Buildings (P–804); elevate the qualified dwelling unit, as well as utilities, machinery, or equipment, above the base flood elevation or other applicable minimum elevation requirement; seal walls in the basement of the qualified dwelling unit using waterproofing compounds; or protect propane tanks or other external fuel sources; to install— check valves to prevent flood water from backing up into drains; flood vents, breakaway walls or open lattice for homes located in V zones; a stormwater drainage system or improve an existing system; natural or nature-based features for flood control, including living shorelines; roof coverings, sheathing, flashing, roof and attic vents, eaves, or gutters that conform to ignition-resistant construction standards; wall components for wall assemblies that conform to ignition-resistant construction standards; a wall-to-foundation anchor or connector, or a shear transfer anchor or connector; wood structural panel sheathing for strengthening cripple walls; anchorage of the masonry chimney to the framing; prefabricated lateral resisting systems; a standby generator system consisting of a standby generator and an automatic transfer switch; a storm shelter that meets the design and construction standards established by the International Code Council and the National Storm Shelter Association (ICC–500), or a safe room that satisfies the criteria contained in— the publication of the Federal Emergency Management Agency entitled Safe Rooms for Tornadoes and Hurricanes (P–361); or the publication of the Federal Emergency Management Agency entitled Taking Shelter from the Storm (P–320); a lightning protection system; exterior walls, doors, windows, or other exterior dwelling unit elements that conform to ignition-resistant construction standards; exterior deck or fence components that conform to ignition-resistant construction standards; structure-specific water hydration systems, including fire mitigation systems such as interior and exterior sprinkler systems; flood openings for fully enclosed areas below the lowest floor of the dwelling unit; lateral bracing for wall elements, foundation elements, and garage doors or other large openings to resist seismic loads; or automatic shutoff valves for water and gas lines; or for services or equipment to— create buffers around the qualified dwelling unit through the removal or reduction of flammable vegetation, including vertical clearance of tree branches; create buffers around the dwelling unit through— the removal of exterior deck or fence components or ignition-prone landscape features; or replacement of the components or features described in clause (i) with components or features that conform to ignition-resistant construction standards; perform fire maintenance procedures identified by the Federal Emergency Management Agency or the United States Forest Service, including fuel management techniques such as creating fuel and fire breaks; or replace flammable vegetation with less flammable species; for property relating to satisfying the standards required for receipt of a FORTIFIED designation from the Insurance Institute for Business and Home Safety, provided that the qualified dwelling unit receives such designation following installation of such property; or for any other hazard mitigation activity which has been identified by the President, in consultation with the Administrator of the Federal Emergency Management Agency, for mitigation of a natural hazard. 206.Individual household disaster mitigation program(a)EstablishmentThe President shall establish a program to provide grants to States and Indian tribal governments for qualifying pre-disaster mitigation activities on individual residential households that are at risk of being damaged by a major disaster.(b)Establishment of eligible disaster areasIn carrying out the program under this section, the President shall—(1)establish eligible disaster areas, in consultation with States, that the President determines to be at risk of a natural hazard, including—(A)a description of the type, likelihood, and severity of each potential natural hazard affecting each such risk area; and(B)by taking into account previously declared major disasters impacting such areas; and(2)provide technical assistance to the States or Indian tribal governments in developing the plan described in subsection (c) and administering grants provided for individual households under the program.(c)Plan for eligible activitiesTo be eligible for a grant under this section, a State or Indian tribal government shall submit to the President a plan that includes—(1)each disaster risk area established by the President under subsection (b) in which the State or Indian tribal government proposes to provide funds under the program;(2)an assessment of the status of the availability and affordability of homeowner insurance coverage in each such risk area;(3)a list of each qualifying mitigation activity that is eligible for funds in each such risk area;(4)the criteria by which a State or Indian tribal government will evaluate applicants, which shall include consideration of the household income of the applicant and whether the residence is located in a Community Disaster Resilience Zone; and(5)a financial plan that includes maximum amounts available to a household for each qualifying mitigation activity.(d)ConsultationIn establishing the program under this section, the President shall consult with the Director of the Federal Insurance Office to determine what qualifying mitigation activities are likely to incentivize homeowner insurance companies to offer, or increase coverage of, homeowners insurance to households located in eligible disaster areas.(e)Limitations(1)High-risk areasFunds provided under this section may only be used in eligible disaster areas that the State or Indian tribal government determines are at a high risk of experiencing a major disaster for the major disaster that presents such a risk.(2)Limitation based on adjusted gross incomeAn individual shall not be eligible to receive a grant under this section if the adjusted gross income of such individual exceeds $250,000 ($500,000 in the case of a joint tax return) for the taxable year ending in the calendar year immediately preceding the calendar year with respect to which a grant application is filed.(3)Definition of adjusted gross incomeIn this section, the term adjusted gross income has the meaning given such term in section 62(a) of the Internal Revenue Code of 1986.(f)Multi-Tiered mitigation standards(1)In generalThe President, acting through the Administrator of the Federal Emergency Management Agency, shall establish mitigation standards for individual households that carry out each type of qualifying mitigation activity eligible for funds under the program, which may include a multi-tiered standard. (2)ConsiderationIn establishing the mitigation standards under paragraph (1), the President, acting through the Administrator—(A)may consider any standards established by—(i)Insurance Institute for Business and Home Safety; and(ii)any other standard-issuing entity determined appropriate; and(B)may—(i)adopt a standard considered under subparagraph (A); or(ii)establish alternative standards.(g)Guidance to insurance providersTo be eligible for a grant under the program under this section, a State or Indian tribal government shall establish, and make available to the public, guidance to insurance providers that includes suggested incentives for households that carry out disaster mitigation activities under the program, including—(1)the mitigation standards established under subsection (f);(2)increased eligibility for insurance coverage; and(3)discounts for households that carry out such mitigation activities.(h)Maximum amountsA State or Indian tribal government may not provide more than an amount of $10,000, not to exceed the actual cost of mitigation activities, to any individual household under the program. Such amount shall be increased yearly to reflect any increase in the Consumer Price Index. (i)Gross incomeFor purposes of the Internal Revenue Code of 1986, gross income shall not include amounts provided under this section.(j)Definition of qualifying mitigation activityIn this section, the term qualifying mitigation activity means an activity relating to a housing unit—(1)for property to—(A)improve the strength of a roof deck attachment;(B)create a secondary water barrier to prevent water intrusion or mitigate against potential water intrusion from wind-driven rain;(C)improve the durability, impact resistance (not less than class 3 or 4 rating), or fire resistance (not less than class A rating) of a roof covering;(D)brace gable-end walls;(E)reinforce the connection between a roof and supporting wall;(F)protect openings from penetration by wind-borne debris;(G)protect exterior doors and garages from natural hazards;(H)complete measures contained in the publication of the Federal Emergency Management Agency entitled Wind Retrofit Guide for Residential Buildings (P–804);(I)elevate the qualified dwelling unit, as well as utilities, machinery, or equipment, above the base flood elevation or other applicable minimum elevation requirement;(J)seal walls in the basement of the qualified dwelling unit using waterproofing compounds; or(K)protect propane tanks or other external fuel sources;(2)to install—(A)check valves to prevent flood water from backing up into drains;(B)flood vents, breakaway walls or open lattice for homes located in V zones;(C)a stormwater drainage system or improve an existing system;(D)natural or nature-based features for flood control, including living shorelines;(E)roof coverings, sheathing, flashing, roof and attic vents, eaves, or gutters that conform to ignition-resistant construction standards;(F)wall components for wall assemblies that conform to ignition-resistant construction standards;(G)a wall-to-foundation anchor or connector, or a shear transfer anchor or connector;(H)wood structural panel sheathing for strengthening cripple walls;(I)anchorage of the masonry chimney to the framing;(J)prefabricated lateral resisting systems;(K)a standby generator system consisting of a standby generator and an automatic transfer switch;(L)a storm shelter that meets the design and construction standards established by the International Code Council and the National Storm Shelter Association (ICC–500), or a safe room that satisfies the criteria contained in—(i)the publication of the Federal Emergency Management Agency entitled Safe Rooms for Tornadoes and Hurricanes (P–361); or(ii)the publication of the Federal Emergency Management Agency entitled Taking Shelter from the Storm (P–320);(M)a lightning protection system;(N)exterior walls, doors, windows, or other exterior dwelling unit elements that conform to ignition-resistant construction standards;(O)exterior deck or fence components that conform to ignition-resistant construction standards;(P)structure-specific water hydration systems, including fire mitigation systems such as interior and exterior sprinkler systems;(Q)flood openings for fully enclosed areas below the lowest floor of the dwelling unit;(R)lateral bracing for wall elements, foundation elements, and garage doors or other large openings to resist seismic loads; or(S)automatic shutoff valves for water and gas lines; or(3)for services or equipment to—(A)create buffers around the qualified dwelling unit through the removal or reduction of flammable vegetation, including vertical clearance of tree branches;(B)create buffers around the dwelling unit through—(i)the removal of exterior deck or fence components or ignition-prone landscape features; or(ii)replacement of the components or features described in clause (i) with components or features that conform to ignition-resistant construction standards;(C)perform fire maintenance procedures identified by the Federal Emergency Management Agency or the United States Forest Service, including fuel management techniques such as creating fuel and fire breaks; or(D)replace flammable vegetation with less flammable species;(4)for property relating to satisfying the standards required for receipt of a FORTIFIED designation from the Insurance Institute for Business and Home Safety, provided that the qualified dwelling unit receives such designation following installation of such property; or(5)for any other hazard mitigation activity which has been identified by the President, in consultation with the Administrator of the Federal Emergency Management Agency, for mitigation of a natural hazard..

3. Exclusion of amounts received from State-based catastrophe loss mitigation programs Section 139 of the Internal Revenue Code of 1986 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: Gross income shall not include any amount received by an individual as a qualified catastrophe loss mitigation payment under a program established or administered by a State, or a political subdivision or instrumentality thereof, for the purpose of making such payments. For purposes of this section, the term qualified catastrophe loss mitigation payment means any amount which is received by an individual to make improvements to such individual’s residence for the sole purpose of hazard mitigation with respect to such residence. Rules similar to the rules of subsection (g)(3) shall apply in the case of this subsection. Section 139(d) is amended by striking and qualified and inserting , qualified catastrophe mitigation payments, and qualified. Section 139(i) (as redesignated by subsection (a)) is amended by striking or qualified and inserting , qualified catastrophe mitigation payment, or qualified. The amendments made by this section shall apply to taxable years beginning after December 31, 2024. (h)State-Based catastrophe loss mitigation programs(1)In generalGross income shall not include any amount received by an individual as a qualified catastrophe loss mitigation payment under a program established or administered by a State, or a political subdivision or instrumentality thereof, for the purpose of making such payments.(2)Qualified catastrophe loss mitigation paymentFor purposes of this section, the term qualified catastrophe loss mitigation payment means any amount which is received by an individual to make improvements to such individual’s residence for the sole purpose of hazard mitigation with respect to such residence.(3)No increase in basisRules similar to the rules of subsection (g)(3) shall apply in the case of this subsection..

4. Exclusion from gross income of certain emergency agricultural assistance Section 139 of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection: For purposes of this section, the term qualified disaster relief payment shall include any assistance received under any of the following: Assistance received under the Wildfires and Hurricanes Indemnity Program Plus under subpart O of part 760 of title 7, Code of Federal Regulations. Assistance received under section 1501 of the Agricultural Act of 2014 (7 U.S.C. 9081). Noninsured crop assistance under section 196 of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. 7333). Assistance under a food assistance program under part 9 of title 7, Code of Federal Regulations. Assistance under title IV of the Agricultural Credit Act of 1978 (16 U.S.C. 2201 et seq.). Assistance under the Quality Loss Assistance Program. The amendments made by this section shall apply to taxable years beginning after December 31, 2024. (i)Certain agricultural assistanceFor purposes of this section, the term qualified disaster relief payment shall include any assistance received under any of the following:(1)Assistance received under the Wildfires and Hurricanes Indemnity Program Plus under subpart O of part 760 of title 7, Code of Federal Regulations.(2)Assistance received under section 1501 of the Agricultural Act of 2014 (7 U.S.C. 9081).(3)Noninsured crop assistance under section 196 of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. 7333).(4)Assistance under a food assistance program under part 9 of title 7, Code of Federal Regulations.(5)Assistance under title IV of the Agricultural Credit Act of 1978 (16 U.S.C. 2201 et seq.).(6)Assistance under the Quality Loss Assistance Program..

5. Credit for disaster mitigation expenditures Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 27 the following new section: There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the expenditures paid for qualifying mitigation activities paid or incurred by the taxpayer during such taxable year with respect to real property owned or leased by the taxpayer. For purposes of this section— The term qualifying mitigation activity has the meaning given such term in section 206(j) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act. Any amount originally paid or incurred by the taxpayer which is reimbursed by a State under a qualified State disaster mitigation program shall be treated as paid by such State (and not by such taxpayer). So much of the credit which would be allowed under subsection (a) for any taxable year (determined without regard to this subsection) that is attributable to expenditures made in the ordinary course of the taxpayer’s trade or business (or, in the case of expenditures made by a State, would have been expenditures made in the ordinary course of the taxpayer’s trade or business if made by the taxpayer) shall be treated as a credit listed in section 38(b) for taxable year (and not allowed under subsection (a)). For purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart A for such taxable year. If the expenditure percentage with respect to any item of expenditure described under subsection (a) is less than 30 percent, subsection (a) shall be applied by substituting the expenditure percentage for 30 percent with respect to such item of expenditure. For purposes of this section, the term expenditure percentage means, with respect to any item of expenditure described under subsection (a) any portion of which is paid or incurred by a State, the ratio (expressed as a percentage) of— the taxpayer’s expenditure for such item, divided by the sum of the taxpayer’s and such State’s expenditures for such item. An expenditure shall not be taken into account for purposes of this section (whether made by the taxpayer or a State) if such expenditure is properly allocable to timber which is sold or exchanged by the taxpayer. The preceding sentence shall not apply to the extent that such amount exceeds the gain on such sale or exchange. For purposes of this subtitle, if the basis of any property would (but for this paragraph) be determined by taking into account any expenditure described under subsection (a), the basis of such property shall be reduced by the amount of the credit allowed under subsection (a) with respect to such expenditure (determined without regard to subsection (c)). The amount of any deduction or other credit allowable under this chapter for any expenditure for which a credit is allowable under subsection (a) shall be reduced by the amount of credit allowed under such subsection for such expenditure (determined without regard to subsection (c)). Section 38(b) of such Code is amended by striking plus at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting , plus, and by adding at the end the following new paragraph: the portion of the disaster mitigation expenditures credit to which section 28(c)(1) applies. Section 1016(a) of such Code is amended by redesignating paragraphs (35) through (38) as paragraphs (36) through (39), respectively, and by inserting after paragraph (34) the following new paragraph: to the extent provided in section 28(e)(2), The table of sections for subpart B of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 27 the following new item: The amendments made by this section shall apply to expenditures paid or incurred after the date of the enactment of this Act, in taxable years ending after such date. 28.Disaster mitigation expenditures(a)In generalThere shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the expenditures paid for qualifying mitigation activities paid or incurred by the taxpayer during such taxable year with respect to real property owned or leased by the taxpayer.(b)Qualified disaster mitigation activitiesFor purposes of this section—(1)Qualifying mitigation activityThe term qualifying mitigation activity has the meaning given such term in section 206(j) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (2)Treatment of reimbursementsAny amount originally paid or incurred by the taxpayer which is reimbursed by a State under a qualified State disaster mitigation program shall be treated as paid by such State (and not by such taxpayer).(c)Application with other credits(1)Business credit treated as part of general business creditSo much of the credit which would be allowed under subsection (a) for any taxable year (determined without regard to this subsection) that is attributable to expenditures made in the ordinary course of the taxpayer’s trade or business (or, in the case of expenditures made by a State, would have been expenditures made in the ordinary course of the taxpayer’s trade or business if made by the taxpayer) shall be treated as a credit listed in section 38(b) for taxable year (and not allowed under subsection (a)).(2)Personal creditFor purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart A for such taxable year.(d)Reduction of credit percentage where taxpayer expenditures less than 30 percent(1)In generalIf the expenditure percentage with respect to any item of expenditure described under subsection (a) is less than 30 percent, subsection (a) shall be applied by substituting the expenditure percentage for 30 percent with respect to such item of expenditure.(2)Expenditure percentageFor purposes of this section, the term expenditure percentage means, with respect to any item of expenditure described under subsection (a) any portion of which is paid or incurred by a State, the ratio (expressed as a percentage) of—(A)the taxpayer’s expenditure for such item, divided by(B)the sum of the taxpayer’s and such State’s expenditures for such item.(e)Special rules(1)Treatment of expenditures related to marketable timberAn expenditure shall not be taken into account for purposes of this section (whether made by the taxpayer or a State) if such expenditure is properly allocable to timber which is sold or exchanged by the taxpayer. The preceding sentence shall not apply to the extent that such amount exceeds the gain on such sale or exchange.(2)Basis reductionFor purposes of this subtitle, if the basis of any property would (but for this paragraph) be determined by taking into account any expenditure described under subsection (a), the basis of such property shall be reduced by the amount of the credit allowed under subsection (a) with respect to such expenditure (determined without regard to subsection (c)).(3)Denial of double benefitThe amount of any deduction or other credit allowable under this chapter for any expenditure for which a credit is allowable under subsection (a) shall be reduced by the amount of credit allowed under such subsection for such expenditure (determined without regard to subsection (c)).. (42)the portion of the disaster mitigation expenditures credit to which section 28(c)(1) applies.. (35)to the extent provided in section 28(e)(2),. Sec. 28. Qualified disaster mitigation expenditures..

28. Disaster mitigation expenditures There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the expenditures paid for qualifying mitigation activities paid or incurred by the taxpayer during such taxable year with respect to real property owned or leased by the taxpayer. For purposes of this section— The term qualifying mitigation activity has the meaning given such term in section 206(j) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act. Any amount originally paid or incurred by the taxpayer which is reimbursed by a State under a qualified State disaster mitigation program shall be treated as paid by such State (and not by such taxpayer). So much of the credit which would be allowed under subsection (a) for any taxable year (determined without regard to this subsection) that is attributable to expenditures made in the ordinary course of the taxpayer’s trade or business (or, in the case of expenditures made by a State, would have been expenditures made in the ordinary course of the taxpayer’s trade or business if made by the taxpayer) shall be treated as a credit listed in section 38(b) for taxable year (and not allowed under subsection (a)). For purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart A for such taxable year. If the expenditure percentage with respect to any item of expenditure described under subsection (a) is less than 30 percent, subsection (a) shall be applied by substituting the expenditure percentage for 30 percent with respect to such item of expenditure. For purposes of this section, the term expenditure percentage means, with respect to any item of expenditure described under subsection (a) any portion of which is paid or incurred by a State, the ratio (expressed as a percentage) of— the taxpayer’s expenditure for such item, divided by the sum of the taxpayer’s and such State’s expenditures for such item. An expenditure shall not be taken into account for purposes of this section (whether made by the taxpayer or a State) if such expenditure is properly allocable to timber which is sold or exchanged by the taxpayer. The preceding sentence shall not apply to the extent that such amount exceeds the gain on such sale or exchange. For purposes of this subtitle, if the basis of any property would (but for this paragraph) be determined by taking into account any expenditure described under subsection (a), the basis of such property shall be reduced by the amount of the credit allowed under subsection (a) with respect to such expenditure (determined without regard to subsection (c)). The amount of any deduction or other credit allowable under this chapter for any expenditure for which a credit is allowable under subsection (a) shall be reduced by the amount of credit allowed under such subsection for such expenditure (determined without regard to subsection (c)).