Louisiana Flood and Storm Devastation Tax Relief Act of 2017
A BILL
To provide emergency tax relief for persons affected by severe storms and flooding occurring in Louisiana.
Sec. 2 Louisiana Storm and Flood Disaster Area
For purposes of this Act—
Louisiana Storm and Flood Disaster Area— The term Louisiana storm and flood disaster area means an area with respect to which a major disaster has been declared by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act—
before September 3, 2016, by reason of severe storms and flooding occurring in Louisiana during August of 2016,
before April 21, 2016, by reason of severe storms and flooding occurring in Louisiana during March and April of 2016, and
before February 12, 2017, by reason of tornadoes, storms, and straight line winds occurring in Louisiana on February 7, 2017.
Core disaster area— The term core disaster area means that portion of the Louisiana storm and flood disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under such Act.
Applicable disaster date— The term applicable disaster date means, with respect to any Louisiana storm and flood disaster area, the date of the first day of the period during which the severe storms and flooding giving rise to the Presidential declaration described in paragraph (1) occurred.