(E) Cripple and shear walls to resist seismic activity. (F) Flood resistant building materials. (G) Elevating structures and utilities above base flood elevation. (H) Fire resistant exterior wall assemblies/systems. (I) Lightning protection systems. (J) Whole home standby generators. (K) Any activity specified by the Secretary as appropriate to mitigate the risks of future hazards (including earthquake, flood, hail, hurricane, sinkhole, lightning, power outage, tornado, and wildfire) and other natural disasters. (4) Disaster recovery expenses The term disaster recovery expenses means with respect to the residence referred to in subsection (c) any expense incurred to replace or repair disaster-related uninsured personal casualty personal losses totaling $1,000 or greater. (5) Disaster-related uninsured personal casualty loss The term disaster-related uninsured personal casualty loss means a personal casualty loss (as defined in section 165(h)(3)(B), determined without regard to the second sentence thereof) attributable to a State or federally declared disaster for which a deduction is allowable under section 165 (without regard to subsection (h)(1)). (6) Federally declared disaster The term federally declared disaster has the meaning given such term by section 165(i)(5). (7) Public health emergency expenses The term public health emergency expenses means expenses for any of the following with respect to an individual referred to in subsection (c) if paid or incurred while a public health emergency declaration is in effect and while such individual is unemployed or has their employment status reduced from full-time status: (A) Child care expenses. (B) Out-of-pocket health care costs, including insurance premiums. (C) Housing expenses including mortgage, rent, or property taxes. (D) Utilities. (8) Public health emergency declaration The term public health emergency declaration means any declaration of a public health emergency by the Secretary of Health and Human Services under section 319 of the Public Health