In the wake of the devastation caused by Hurricane Dorian and Tropical Storm Imelda, the Federal Emergency Management Agency (FEMA) has announced the following Major Disaster Declarations: 

As recently discussed in my blog post, Tax Implications for Employers Lending a Hand in the Wake of a Disaster, “qualified disaster relief payments” made to employees receive favorable tax treatment under Internal Revenue Code § 139.  A “qualified disaster” includes those federally declared disasters listed above.  For qualified disaster relief payments that meet the rules set forth in the post, such payments are not included in a recipient employee’s gross income.