or qualified and inserting , qualified catastrophe mitigation payment, or qualified . (c) Effective date (1) In general The amendments made by this section shall apply to taxable years beginning after December 31, 2020. (2) Retroactive applicability The Secretary of the Treasury, or the Secretary's delegate, shall provide an opportunity for individuals to claim the exclusion from gross income under section 139(h) of the Internal Revenue Code of 1986, as added by this section, including by amended return.