n-13-47.pdf

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Expanded Eligibility for Temporary Housing for Individuals Displaced by Severe Storms,
Flooding, and Tornadoes in Oklahoma

Notice 2013-47
This Notice amplifies the relief provided by Notice 2013-39, 2013-25 I.R.B. 1252,
and Notice 2013-40, 2013-25 I.R.B. 1254, to reflect actions by the Federal Emergency
Management Agency (FEMA) subsequent to the release of those notices.
BACKGROUND
On May 31, 2013, the Internal Revenue Service released Notice 2013-39 and
Notice 2013-40, providing emergency housing relief needed as a result of the
devastation in Oklahoma caused by severe storms and tornadoes occurring between
May 18, 2013, and May 27, 2013. The relief in the Notices covered the time periods
and incident types identified in FEMA pronouncements through May 27, 2013
(collectively referred to as the FEMA Notice).
1
The FEMA Notice announced that the
President had issued a major disaster declaration for the State of Oklahoma covering
severe storms and tornadoes beginning on May 18, 2013, and continuing until May 27,
2013. The FEMA Notice also designated certain jurisdictions for Individual Assistance.
To be eligible for temporary housing relief, individuals had to have been residents of

1
These pronouncements include a May 20, 2013, FEMA Notice (FEMA–4117–DR), 78 Fed. Reg. 36556
(June 18, 2013), and Amendment 2 to that initial notice, 78 Fed. Reg. 34117 (June 6, 2013).

jurisdictions that FEMA designated for Individual Assistance, regardless of whether the
designation occurred before or after the release of Notice 2013-39 and Notice 2013-40.
Subsequently, on June 11, 2013, and June 26, 2013, FEMA issued amendments
to expand the coverage of the FEMA Notice. In particular, (1) the incident period for this
disaster was amended to be May 18, 2013, through and including June 2, 2013; (2) the
incident type for the disaster was expanded to include flooding; and (3) additional
jurisdictions were designated for Individual Assistance. See 78 Fed. Reg. 36558 (June
18, 2013); Amendment No. 6 to Notice of a Major Disaster Declaration, FEMA.gov
(June 26, 2013), http://www.fema.gov/disaster/4117/notices/amendment-no-6. Because
the parameters for relief provided for in Notice 2013-39 and Notice 2013-40 are defined
by reference to the specific incidents and specific time period set forth in the FEMA
Notice, this Notice amplifies Notice 2013-39 and Notice 2013-40 to capture the
additional incidents and time periods that FEMA has designated or will designate by
amendments to the FEMA Notice.
AMPLIFICATION
For purposes of Notice 2013-39 and Notice 2013-40, the definition of the term
“Tornadoes” is amplified to include— (1) the entire incident period that FEMA
designated in the FEMA Notice and all amendments to the FEMA Notice (including
those amendments that FEMA has made at the time this amplification is released to the
public and those it may make at a later date), and (2) all incident types covered by the
FEMA Notice and all amendments to the FEMA Notice (including those amendments
that FEMA has made at the time this amplification is released to the public and those it
may make at a later date).
2

3

EFFECTIVE DATE
This Notice is effective May 20, 2013 (the effective date of Notices 2013-39 and
2013-40).
EFFECT ON OTHER DOCUMENTS
Notice 2013-39 and Notice 2013-40 are amplified.
DRAFTING INFORMATION
The principal authors of this Notice are Spence Hanemann of the Office of
Associate Chief Counsel (Financial Institutions & Products) and David Selig of the
Office of Associate Chief Counsel (Passthroughs & Special Industries). For further
information regarding this Notice, contact Mr. Hanemann at (202) 622-3980 (not a toll-
free call).