; Federally declared disaster The terms disaster area and Federally declared disaster area shall have the respective meanings given such terms in section 165(i). . 323. Expensing for environmental remediation costs in disaster areas (a) In general Section 198 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (i) Special rules for remediation costs in disaster areas With respect to any qualified environmental remediation expenditure paid or incurred on or after the date of the enactment of this subsection in connection with a qualified contaminated site located in a disaster area— (1) in the case of any such expenditures paid or incurred during the 120-day period beginning on the date the Federally declared disaster first occurred with respect to such disaster area, subsection (h) shall not apply, and (2) this section shall be applied, except as provided in subsection (d)(2), by treating petroleum products (as defined in section 4612(a)(3)) as a hazardous substance. . (b) Effective date The amendment made by this section shall apply to disasters occurring after December 31, 2015. 324. Taxpayer filing assistance (a) In general Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (d) State-Declared disasters or emergencies (1) In general In the case of a taxpayer determined by the Governor of a State (or in the case of the District of Columbia, the Mayor) to be affected by a state of emergency or disaster declared by such Governor (or Mayor), the Secretary may, pursuant to a request by such Governor (or Mayor) made under this subsection, specify a period described in subsection (a) with respect to such taxpayer. (2) State For purposes of this subsection, the term State includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. . (b) Effective date The amendment made by this section shall apply to