1. Short title; table of contents (a) Short title This Act may be cited as the 2018 Natural Disasters Tax Relief Act . (b) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Definitions. Sec. 3. Special disaster-related rules for use of retirement funds. Sec. 4. Employee retention credit for employers affected by qualified disasters. Sec. 5. Other disaster-related tax relief provisions. Sec. 6. Treatment of certain possessions. Sec. 7. Automatic extension of filing deadline. 2. Definitions For purposes of this Act— (1) General definitions (A) Qualified disaster area The term qualified disaster area means the Hurricane Florence disaster area; the Hurricane Michael disaster area; the Typhoon Mangkhut disaster area; the Typhoon Yutu disaster area; the Mendocino wildfire disaster area; the Camp and Woolsey wildfire disaster area; the Kilauea volcanic eruption and earthquakes disaster area; the Hawaii severe storms, flooding, landslides, and mudslides disaster area; the Wisconsin severe storms, tornadoes, straight-line winds, flooding, and landslides disaster area; the Texas severe storms and flooding disaster area; the North Carolina tornado and severe storms disaster area; the Indiana severe storms and flooding disaster area; the Alabama severe storms and tornadoes disaster area