assistance. Title IV—Relief relating to Puerto Rico and United States Virgin Islands Sec. 401. Application of disaster-related tax relief to possessions of United States. Sec. 402. Application to Puerto Rico and Virgin Islands of deduction for income attributable to domestic production activities. Sec. 403. Full rum cover over. Sec. 404. Puerto Rico residents eligible for earned income tax credit. Sec. 405. Equitable treatment for residents of Puerto Rico with respect to the refundable portion of the child tax credit. Sec. 406. Technical assistance and administrative relief. Title V—Medicare relief Sec. 501. Medicare enrollment filing deadline relief. I Tax relief relating to disasters in 2012, 2013, 2014, and 2015 101. Expensing of qualified disaster expenses (a) In general Part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 198 the following: 198A. Expensing of qualified disaster expenses (a) In general A taxpayer may elect to treat any qualified disaster expenses which are paid or incurred by the taxpayer as an expense which is not chargeable to capital account. Any expense which is so treated shall be allowed as a deduction for the taxable year in which it is paid or incurred. (b) Qualified disaster expense For purposes of this section, the term qualified disaster expense means any expenditure— (1) which is paid or incurred in connection with a trade or business or with business-related property, (2) which is— (A) for the abatement or control of hazardous substances that were released on account of a federally declared disaster occurring during the period beginning— (i) after December 31, 2007, and before January 1, 2010, or (ii) after December 31, 2011, and before January 1, 2016, (B) for the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring during any such period, or (C) for the repair of business-related property