Federal Declaration For Winter Storm – FEMA HQ-21-031
The president’s action authorizes FEMA to coordinate all disaster relief efforts, which have the purpose of alleviating the hardship and suffering caused by the emergency on the local population, and to provide appropriate assistance for required emergency measures, authorized under Title V of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, to save lives and to protect property and public health and safety, and to lessen or avert the threat of a catastrophe in all 254 Texas counties.
Specifically, FEMA is authorized to identify, mobilize, and provide at its discretion, equipment and resources necessary to alleviate the impacts of the emergency. Emergency protective measures for mass care and sheltering and direct federal assistance will be provided at 75% federal funding.
The emergency declaration is considered a federally declared disaster allowing taxpayers residing in the affected areas to elect under tax code Section 165(i) to claim casualty losses on their 2020 or 2021 tax returns. [FEMA HQ-21-031 (Feb. 14, 2021)]
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