92 STAT. 9 3 6
PUBLIC LAW 95-423—OCT. 6, 1978 " (3) SPECIAL RULES FOR MAJOR DISASTERS.—If the P r e s i d e n t has
42 USC 5121 note.
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determined under the Disaster Relief Act of 1974 that a 'major disaster' (as defined in such Act) has occurred in any part of the United States, and if the disaster referred to in subsection (a)(1) occurs in such part of the United States by reason of such major disaster, then— " (A) paragraph (2) shall not apply, and , " (B) the filing period set forth in paragraph (1)(A) shall not expire before the d a y which is 6 months after the date on which the President makes the determination that such t V. major disaster has occurred. .,;j " (4) REGULATIONS.—Claims under this section shall be filed ,. » A under such regulations as the Secretary shall prescribe.".
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(b) CLERICAL AMENDMENT. — The table of sections for subpart E
of part I of subchapter A of chapter 51 of such Code is amended by striking out the item relating to section 5064 and inserting in lieu thereof the following: "Sec. 5064. Losses resulting from disaster, vandalism, or malicious mischief.".
26 USC 5064 note.
(c) EFFECTIVE DATE.—The amendments made by this section shall apply to disasters (or other damage) occurring on or after the first d a y of the first calendar month which begins more than 90 days after the date of the enactment of this Act. Approved October 6, 1978.
LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1038 (Comm. on Ways and Means). SENATE REPORT No. 95-1112 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 124 (1978): May 8, considered and passed House. Aug. 25, considered and passed Senate, amended. Sept. 19, House concurred in Senate amendment with amendments. Sept. 25, Senate concurred in House amendments.
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