(4) Disaster definitions Any term which is used in this subsection and is also defined in section 2 of the Tax Relief and Expedited Assistance for Disasters Act of 2019 shall have the meaning given such term in such section. . (b) Special rules for qualified disaster-Related personal casualty losses Section 165(h) of such Code is amended by redesignating paragraphs (3), (4), and (5) as paragraphs (4), (5), and (6), respectively, and by inserting after paragraph (2) the following new paragraph: (3) Special rules for qualified disaster-related personal casualty losses (A) In general If an individual has a net disaster loss for any taxable year— (i) the amount determined under section 165(h)(2)(A)(ii) of the Internal Revenue Code of 1986 shall be equal to the sum of— (I) such net disaster loss, and (II) so much of the excess referred to in the matter preceding clause (i) of section 165(h)(2)(A) of such Code (reduced by the amount in clause (i) of this subparagraph) as exceeds 10 percent of the adjusted gross income of the individual, (ii) paragraph (1) shall be applied by substituting $500 for $500 ($100 for taxable years beginning after December 31, 2009) , (iii) the standard deduction determined under section 63(c) shall be increased by the net disaster loss, and (iv) section 56(b)(1)(E) shall not apply to so much of the standard deduction as is attributable to the increase under subparagraph (C) of this paragraph. (B) Net disaster loss For purposes of this paragraph, the term net disaster loss means the excess of qualified disaster-related personal casualty losses over personal casualty gains. (C) Qualified disaster-related personal casualty losses For purposes of this paragraph, the term qualified disaster-related personal casualty losses means losses described in subsection (c)(3) which arise in a qualified disaster area on or after the incident beginning date of the qualified disaster to which such area relates, and which are attributable to such qualified disaster. Any term which used in this subparagraph