; disaster area The terms federally declared disaster and disaster area have the meanings given such terms under section 165(i)(5). (B) Applicable disaster date The term applicable disaster date means, with respect to any federally declared disaster, the date on which such federally declared disaster occurs. . (b) Effective date The amendment made by this section shall apply to discharges made on or after December 31, 2015. 105. Advanced refundings of certain tax-exempt bonds (a) In general Section 149(d) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (7) as paragraph (8) and by inserting after paragraph (6) the following new paragraph: (7) Special rule with respect to certain natural disasters (A) In general With respect to a bond described in subparagraph (C), 1 additional advance refunding after the date of the enactment of the National Disaster Tax Relief Act of 2017 and before January 1, 2023, shall be allowed under the rules of this subsection if— (i) the Governor of the State designates the advance refunding bond for purposes of this subsection, and (ii) the requirements of subparagraph (E) are met. (B) Certain private activity bonds Subparagraph (A) shall apply with respect to a bond described in subparagraph (C) which is an exempt facility bond described in paragraph (1) or (2) of section 142(a) notwithstanding paragraph (2) of this subsection. (C) Bonds described A bond is described in this paragraph if, with respect to any federally declared disaster, such bond— (i) was outstanding on the applicable disaster date, and (ii) is issued by an applicable State or a political subdivision thereof. (D) Aggregate limit The maximum aggregate face amount of bonds outstanding on any applicable disaster date which may be designated under this subsection by the Governor of a State shall not exceed $2,000,000,000. (E) Additional requirements The requirements of this subparagraph are met with respect to any advance refunding of a bond described in subparagraph (C) if— (i) no advance