### Question
Can you define what federally declared disaster means?


### Answer
**Federally declared disaster** is defined as the following in *26 U.S.C. § 143*:

> given such term by section 165(h)(3)(C)(i).[1](#143_1_target)


#### (D) Election; 

#### Citation:
  - *26 U.S.C. § 143*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

