; or (ii) section 501 of such Act; and (B) ending on the date that is 120 days after the end of the incident period for such disaster. (3) Covered period The term covered period means the COVID–19 emergency period or a covered major disaster period. (4) COVID–19 emergency period The term COVID–19 emergency period means the period beginning on March 13, 2020 (the date the President declared the emergency under section 501 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 4121 et seq.) relating to the Coronavirus Disease 2019 (COVID–19) pandemic) and ending on the later of— (A) 120 days after the date of enactment of this section; or (B) 120 days after the end of the incident period for such emergency. (5) Major disaster The term major disaster means a major disaster declared by the President under— (A) section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5170 ), under which assistance is authorized under section 408 of such Act ( 42 U.S.C. 5174 )