1. Short title This Act may be cited as the Hurricane Florence Tax Relief Act . 2. Hurricane Florence disaster zone and disaster area (a) Hurricane Florence disaster zone For purposes of this Act, the term Hurricane Florence disaster zone means that portion of the Hurricane Florence disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under such Act by reason of Hurricane Florence. (b) Hurricane Florence disaster area The term Hurricane Florence disaster area means an area with respect to which a major disaster has been declared by the President before October 1, 2018, under section 401 of such Act by reason of Hurricane Florence. 3. Special disaster-related rules for use of retirement funds (a) Tax-Favored withdrawals from retirement plans (1) In general Section 72(t) of the Internal Revenue Code of 1986 shall not apply to any qualified hurricane distribution. (2) Aggregate dollar limitation (A) In general For purposes of this subsection, the aggregate amount of distributions received by an individual which may be treated as qualified hurricane distributions for any taxable year shall not exceed the excess (if any) of— (i) $100,000