; 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. 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, during the period beginning on December 28, 2019, and ending on the date which is 60 days after the date of the enactment of this Act, 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 before the date of the enactment of this Act. (B) COVID–19 exception Such term shall not include any area with respect to which such a major disaster has been so declared only by reason of COVID–19. (2) Qualified disaster zone The term qualified disaster zone means that portion of any qualified disaster area which was determined by the President, during the period beginning on December 28, 2019, and ending on the date which is 60 days after the date of the enactment of this Act, 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 Act such period shall not be treated as beginning before December 28, 2019, or ending