### Question
What is the definition of disaster area?


### Answer
The definition of **disaster area** is as follows in *26 U.S.C. § 7508A*:

> an area in which a major disaster for which the President provides financial assistance under section 408 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5174) occurs

#### Citation:
  - *26 U.S.C. § 7508A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

