So in original. Probably should not be capitalized.
declared disaster (as defined in section 165(i)(5)(A)) declared after
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 119–108, § 3(c), Sept. 11, 2026, 140 Stat. 1021, provided that: “The amendments made by this section [enacting this section] shall apply to payments received in taxable years beginning after December 31, 2025.”