elevation. (H) Fire resistant exterior wall assemblies/systems. (I) Lightning protection systems. (J) Whole home standby generators. (K) Any activity specified by the Secretary as appropriate to mitigate the risks of future hazards (including earthquake, flood, hail, hurricane, sinkhole, lightning, power outage, tornado, and wildfire) and other natural disasters. (4) Disaster recovery expenses The term disaster recovery expenses means with respect to the residence referred to in subsection (c) any expense incurred to replace or repair disaster-related uninsured personal casualty personal losses totaling $3,000 or greater. (5) Disaster-related uninsured personal casualty loss The term disaster-related uninsured personal casualty loss means a personal casualty loss (as defined in section 165(h)(4)(B), determined without regard to the second sentence thereof) attributable to a State or federally declared disaster for which a deduction is allowable under section 165 (without regard to subsection (h)(1)). (6) Federally declared disaster The term federally declared disaster has the meaning given such term by section 165(h)(3)(C). (7) Account beneficiary The term account beneficiary means the individual on whose behalf the disaster savings account was established. (e) Treatment of account (1) In general A disaster savings account is exempt from taxation under this subtitle unless such account has ceased to be a disaster savings account. Notwithstanding the preceding sentence, any such account is subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc. organizations). (2) Account terminations Rules similar to the rules of paragraphs (2) and (4) of section 408(e) shall apply to disaster savings accounts, and any amount treated as distributed under such rules shall be treated as not used to pay disaster mitigation expenses. (f) Tax treatment of distributions (1) Amounts used for disaster mitigation expenses Any amount paid or distributed out of a disaster