Harvey, and (ii) September 5, 2017, with respect to Hurricane Irma. (B) Hurricane Harvey federally declared disaster (i) In general The term Hurricane Harvey federally declared disaster means the disaster occurring by reason of Hurricane Harvey and determined by the President to warrant individual or individual and public assistance from the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (ii) Hurricane Harvey disaster area The term Hurricane Harvey disaster area means the area so determined to warrant such assistance. (C) Hurricane Irma federally declared disaster (i) In general The term Hurricane Irma federally declared disaster means the disaster occurring by reason of Hurricane Irma and determined by the President to warrant individual or individual and public assistance from the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (ii) Hurricane Irma disaster area The term Hurricane Irma disaster area means the area so determined to warrant such assistance. (4) Special rules (A) Application to joint returns For purposes of paragraph (1), in the case of a joint return for a taxable year which includes the applicable date— (i) such paragraph shall apply if either spouse is a qualified individual, and (ii) the earned income of the taxpayer for the preceding taxable year shall be the sum of the earned income of each spouse for such preceding taxable year. (B) Uniform application of election Any election made under paragraph (1) shall apply with respect to both this section and section 24(d). (C) Errors treated as mathematical error For purposes of section 6213, an incorrect use on a return of earned income pursuant to paragraph (1) shall be treated as a mathematical or clerical error. (D) No effect on determination of gross income, etc Except as otherwise provided in this subsection, this title shall be applied without regard to any substitution under paragraph (1). . (b) Child tax credit Subsection (d) of section 24 of such