1. Short title This Act may be cited as the Tax Relief and Expedited Assistance for Disasters Act of 2019 or the TREAD Act . 2. Definitions For purposes of this Act— (1) Qualified disaster area (A) In general The term qualified disaster area means any area with respect to which a major disaster was declared on or after January 1, 2018, by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act if the incident period of the disaster with respect to which such declaration is made begins on or after January 1, 2018. (B) Exception Such term shall not include the California wildfire disaster area (as defined in section 20101 of subdivision 2 of division B of the Bipartisan Budget Act of 2018). (2) Qualified disaster zone The term qualified disaster zone means that portion of any qualified disaster area which is determined by the President to warrant individual or individual and public assistance from the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of the qualified disaster with respect to such disaster area. (3) Qualified disaster The term qualified disaster means, with respect to any qualified disaster area, the disaster by reason of which a major disaster was declared with respect to such area. (4) Incident period The term incident period means, with respect to any qualified disaster, the period specified by the Federal Emergency Management Agency as the period during which such disaster occurred. 3. Special disaster-related rules for use of retirement funds (a) Tax-Favored withdrawals from retirement plans (1) In general Section 72(t)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (H) Distributions from retirement plans in connection with federally declared disasters Any qualified disaster distribution. . (2) Qualified disaster distribution Section 72(t) of such Code is amended by adding at the end the following new paragraph: (11) Qualified disaster