### Question
What does eligible taxpayer mean?


### Answer
**Eligible taxpayer** has the following meaning in *26 U.S.C. § 168*:

> a taxpayer who has suffered an economic loss attributable to a federally declared disaster

#### Citation:
  - *26 U.S.C. § 168*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

