- 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.