; (C) the standard deduction determined under section 63(c) of such Code shall be increased by the net disaster loss; and (D) section 56(b)(1)(E) of such Code shall not apply to so much of the standard deduction as is attributable to the increase under subparagraph (C) of this paragraph. (2) Net disaster loss For purposes of this subsection, the term net disaster loss means the excess of qualified disaster-related personal casualty losses over personal casualty gains (as defined in section 165(h)(3)(A) of the Internal Revenue Code of 1986). (3) Qualified disaster-related personal casualty losses For purposes of this subsection, the term qualified disaster-related personal casualty losses means losses described in section 165(c)(3) of the Internal Revenue Code of 1986 which arise in the Hurricane Michael disaster area on or after October 9, 2018, and which are attributable to Hurricane Michael. (c) Special rule for determining earned income (1) In general In the case of a qualified Hurricane Michael individual, if the earned income of the taxpayer for the taxable year which includes October 9, 2018, is less than the earned income of the taxpayer for the preceding taxable year, the credits allowed under sections 24(d) and 32 of the Internal Revenue Code of 1986 may, at the election of the taxpayer, be determined by substituting— (A) such earned income for the preceding taxable year; for (B) such earned income for the taxable year which includes October 9, 2018. (2) Qualified Hurricane Michael individual For purposes of this subsection, the term qualified Hurricane Michael individual means any individual whose principal place of abode on October 9, 2018, was located— (A) in the Hurricane Michael disaster zone