to an injury caused by a federally declared disaster occurring during the taxable year or the preceding taxable year, there shall be allowed a separate deduction under this section, which shall be determined under this section (without regard to this subsection), except that— (A) subsection (a) shall be applied by substituting zero percent for 10 percent , and (B) subsection (f) shall be applied by substituting zero percent for 7.5 percent . (2) Coordination Any expense taken into account under paragraph (1) shall not be treated as an expense taken into account under this section (without regard to this section). (3) Federally declared disaster For purposes of this subsection, the term federally declared disaster shall have the meaning given such term under section 165(i)(5). . (b) Effective date The amendment made by subsection (a) shall apply with respect to disasters occurring after the date of the enactment of this Act. 304. Expensing of qualified disaster expenses (a) In general Section 198A(b)(2)(A)(ii) of the Internal Revenue Code of 1986, as added by section 101 of this Act, is amended by striking and before January 1, 2016, . (b) Effective date The amendment made by this section shall apply to amounts paid or incurred after December 31, 2015. 305. Losses attributable to disasters (a) In general Section 165(h)(3)(B)(i)(I) of the Internal Revenue Code of 1986, as amended by section 103 of this Act, is amended by striking the period beginning after December 31, 2011, and before January 1, 2016, and inserting any period beginning after December 31, 2011, . (b) Effective date The amendment made by this section shall apply to disasters declared in taxable years beginning after December 31, 2015. 306. Net operating losses attributable to disasters (a) In general Section 172(i)(1)(A)(i)(I) of the Internal Revenue Code of 1986 is amended by striking and before January 1, 2016, . (b) Effective date The amendment made by this section shall apply to disasters declared in taxable years beginning after December 31,