Pub. L. 111-32, tit. VI, sec. 608

Sec. 608. For purposes of qualification for loans made under the Disaster Assistance Direct Loan Program as allowed under Public Law 111–5 relating to disaster declaration FEMA–1791–123 STAT. 1883 DR (issued September 13, 2008) the base period for tax determining loss of revenue may be fiscal year 2009 or fiscal year 2010.