Major Disaster Declarations Announced

In the wake of the devastation caused by Hurricane Dorian and Tropical Storm Imelda, the Federal Emergency Management Agency (FEMA) has announced the following Major Disaster Declarations: 

  • South Carolina - areas affected by Hurricane Dorian (declared September 30, 2019)
  • North Carolina - areas affected by Hurricane Dorian (declared October 4, 2019)
  • Texas - areas affected by Tropical Storm Imelda (declared October 4, 2019)

As recently discussed in my blog post, Tax Implications for Employers Lending a Hand in the Wake of a Disaster, “qualified disaster relief payments” made to employees receive favorable tax treatment under Internal Revenue Code § 139.  A “qualified disaster” includes those federally declared disasters listed above.  For qualified disaster relief payments that meet the rules set forth in the post, such payments are not included in a recipient employee’s gross income.

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