credit for buildings in 2012, 2013, 2014, and 2015 disaster areas (a) In general Section 47 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (e) Special rule for expenditures made in connection with certain disasters (1) In general In the case of qualified rehabilitation expenditures paid or incurred during the applicable period with respect to any qualified rehabilitated building or certified historic structure located in a disaster area with respect to any federally declared disaster occurring in, subsection (a) shall be applied— (A) by substituting 13 percent for 10 percent in paragraph (1) thereof, and (B) by substituting 26 percent for 20 percent in paragraph (2) thereof. (2) Definitions For purposes of this subsection— (A) Federally declared disaster