### Question
How is the "qualified disaster mitigation payment" defined?


### Answer
The term **qualified disaster mitigation payment** is defined in *26 U.S.C. § 139* as follows -

> any amount which is paid pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act (as in effect on the date of the enactment of this subsection) or the National Flood Insurance Act (as in effect on such date) to or for the benefit of the owner of any property for hazard mitigation with respect to such property

#### Citation:
  - *26 U.S.C. § 139*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

