In general Section 139 of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection: (i) Certain agricultural assistance For purposes of this section, the term qualified disaster relief payment shall include any assistance received under any of the following: (1) Assistance received under the Wildfires and Hurricanes Indemnity Program Plus under subpart O of part 760 of title 7, Code of Federal Regulations. (2) Assistance received under section 1501 of the Agricultural Act of 2014 ( 7 U.S.C. 9081 ). (3) Noninsured crop assistance under section 196 of the Federal Agriculture Improvement and Reform Act of 1996 ( 7 U.S.C. 7333 ). (4) Assistance under a food assistance program under part 9 of title 7, Code of Federal Regulations. (5) Assistance under title IV of the Agricultural Credit Act of 1978 ( 16 U.S.C. 2201 et seq. ). (6) Assistance under the Quality Loss Assistance Program. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2024. 5. Credit for disaster mitigation expenditures (a) In general Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 27 the following new section: 28. Disaster mitigation expenditures (a) In general There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the expenditures paid for qualifying mitigation activities paid or incurred by the taxpayer during such taxable year with respect to real property owned or leased by the taxpayer. (b) Qualified disaster mitigation activities For purposes of this section— (1) Qualifying mitigation activity The term qualifying mitigation activity has the meaning given such term in section 206(j) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (2) Treatment of