means any area with respect to which a major disaster was declared after January 1, 2018, and before March 1, 2019, 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 before January 1, 2019. (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 was determined by the President after January 1, 2018, and before March 1, 2019, 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 (except that for purposes of this title such period shall not be treated as beginning before January 1, 2018, or ending after December 31, 2018). 202. 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 disaster 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 disaster distributions for any taxable year shall not exceed the excess (if any) of— (i) $100,000, over (ii) the aggregate amounts treated as