1. Short title This Act may be cited as the Federal Disaster Responsibility Act . 2. Disaster relief fund Out of amounts in the Treasury not otherwise appropriated, there are appropriated for fiscal year 2023 $16,500,000,000, to remain available until expended, for necessary expenses to carry out the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5121 et seq. ) with respect to major disasters declared under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5170 ). 3. Tax relief related to certain disasters occurring in 2021, 2022, and 2023 (a) Definitions For purposes of this section— (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 after December 27, 2020, and ending on December 31, 2023, 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 December 28, 2020, and on or before December 31, 2023. (B) Exceptions (i) Disaster receiving relief under previous acts Such term shall not include any area which is a qualified disaster area solely by reason of section 301 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020. (ii) 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 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. (3) 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 ending after the date