Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5155 ) is amended to read as follows: 312. Treatment of assistance Federal major disaster and emergency assistance provided to individuals and families under this Act, and comparable disaster assistance provided by States, local governments, and disaster assistance organizations, shall not be considered as income or a resource when determining eligibility for or benefit levels under federally funded income assistance or resource-tested benefit programs. . 208. Liability Section 317 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5160 ) is repealed. 209. Advance of State expenditures Section 319 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5162 ) is amended to read as follows: 319. Advance of State expenditures The President may lend or advance to a State assistance for which the State is responsible under section 403 of this Act in any case in which the President determines that— (1) the damages caused by a major disaster are so overwhelming and severe that it is not possible for the State to assume immediately its financial responsibility under this Act