(D) Covered federally declared disaster area For purposes of this paragraph, the term covered federally declared disaster area means any disaster area resulting from any federally declared disaster occurring after December 31, 2011, and before January 1, 2016. For purposes of the preceding sentence, the terms federally declared disaster and disaster area have the meanings given such terms in section 165(i)(5). . (b) Effective date The amendments made by this section shall apply to calendar years beginning after 2012. 108. Special rules for use of retirement funds in connection with federally declared disasters in 2012, 2013, 2014, and 2015 (a) Tax-Favored withdrawals from retirement plans (1) In general Paragraph (2) of section 72(t) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (H) Distributions from retirement plans in connection with federally declared disasters during in any calendar years after 2011 Any qualified disaster recovery distribution. . (2) Qualified disaster recovery distribution Section 72(t) of such Code is amended by adding at the end the following new paragraph: (11) Qualified disaster recovery distribution For purposes of paragraph (2)(H)— (A) In general Except as provided in subparagraph (B), the term qualified disaster recovery distribution means, with respect to any federally declared disaster occurring in any calendar year beginning after 2011 and before January 1, 2016, any distribution from an eligible retirement plan made on or after the applicable disaster date and before the date that is 1 year after the applicable disaster date, to an individual whose principal place of abode on the applicable disaster date, is located in the disaster area and who has sustained an economic loss by reason of such federally declared disaster. (B) Dollar limitation (i) In general For purposes of this subsection, the aggregate amount of distributions received by an individual with respect to any federally declared disaster occurring during in any