individual. (B) Net disaster loss For purposes of subparagraph (A), the term net disaster loss means the excess of— (i) the personal casualty losses— (I) attributable to a federally declared disaster occurring during the period beginning after December 31, 2007, and before January 1, 2010, or during the period beginning after December 31, 2011, and before January 1, 2016, and (II) occurring in a disaster area, over (ii) personal casualty gains. (C) Federally declared disaster For purposes of this paragraph— (i) Federally declared disaster The term federally declared disaster has the meaning given such term by subsection (i)(5)(A). (ii) Disaster area The term disaster area has the meaning given such term by subsection (i)(5)(B). . (b) Conforming amendment Paragraph (4) of section 165(h) of such Code, as so redesignated, is amended by striking paragraph (2) and inserting paragraphs (2) and (3) . (c) Loss allowed whether or not individual itemized deductions Section 62(a) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (21) the following new paragraph: (22) Disaster casualty losses Any net disaster loss (as defined in section 165(h)(3)(B)). . (d) Technical amendment Subparagraph (A) of section 165(i)(5) of the Internal Revenue Code of 1986 is amended by inserting major after means any . (e) Effective date The amendments made by this section shall apply to disasters declared in taxable years beginning after December 31, 2011. (f) Use of amended income tax returns To take into account receipt of certain casualty loss grants by disallowing previously taken casualty loss deductions (1) In general Notwithstanding any other provision of the Internal Revenue Code of 1986, if a taxpayer— (A) claims a deduction for any taxable year with respect to a casualty loss to a principal residence (within the meaning of section 121 of such Code) resulting from any federally declared disaster (as defined in section 165(h)(3)(C) of such Code) occurring during the period beginning after December 31, 2011,