### Question
How is the "significant fire" defined?


### Answer
The term **significant fire** is defined in *26 U.S.C. § 7508A* as follows -

> any fire with respect to which assistance is provided under section 420 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act

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

