Definition of Qualified Disaster for the purpose of application of IRC Sec.139

[TaxesTech]

Normally, where there is a conflict between state rules and federal rules, I would think state rules prevail.  In the case of CoVID-19 as a qualified disaster for the purpose of Sec.139 Qualified Disaster Reimbursement Deduction, which jurisdiction should the taxpayers follow if state and federal opinions differ? 

See FEMA website showing each state lifted CoVID-19 disaster in 2020 and 2021: 

https://www.fema.gov/covid-19

See President Biden issued "Notice on the Continuation of the National Emergency Concerning the Coronavirus Disease 2019 (CoVID-19) Pandemic" on February 18, 2022, stating "...the national emergency declared on March 13, 2020, and beginning March 1, 2020, must continue in effect beyond March 1, 2022". 

https://www.whitehouse.gov/briefing-room/presidential-actions/2022/02/18/notice-on-the-continuation-...

Section 139(c) stated: the qualified disaster is a federally declared disaster defined in Sec.165(i)(5).  If you trace the definition to Sec. 165(i)(5), a Qualified Disaster not only has to be declared at the Federal Level, but also needs to be declared by the President of the United States, to budget disaster relief funds.  And, it did happen that some state, for example Colorado, who lifted the COVID-19 disaster on 06/07/2021, but did received additional FEMA funding in 2022: 

https://www.fema.gov/press-release/20221027/fema-approves-683-million-colorado-covid-19-staffing

Is it correct to understand, even state filed closing date of CoVID-19 disaster with FEMA in 2021, but on 02/18/2022, President Biden declared continuation of the CoVID-19 disaster again to allocate FEMA COVID-19 funds….does this made CoVID-19 a qualified disaster in 2022 again for the purpose of Section 139?

[BobKamman]

where there is a conflict between state rules and federal rules

That was decided in 1865.

[TaxesTech]

What do you think about this for the purpose of applying the IRC Sec. 139?  

[BobKamman]

I think a good place to start is by reading the Code Section 139.  When it says,

"a disaster which is determined by an applicable Federal, State, or local authority (as determined by the Secretary) to warrant assistance from the Federal, State, or local government or agency or instrumentality thereof."

It means that it doesn't have to be a federally-declared disaster.

[qbteachmt]

"for the purpose of Sec.139 Qualified Disaster Reimbursement Deduction,"

For which sort of funds and for which entity type under what conditions? You seem to be picking a code section, but what you have to address is some specific event, function, occurrence. You know that the covid-related funds all have specific handling instructions (for lack of better description).

Disaster "mitigation" for things like floods, is not the same as covid-related unemployment, for example. Or, specific business grants, for instance, are or are not taxable under covid conditions, and not under Sec 139 disaster conditions.

I feel like something is being treated as vague or undisclosed. Yet, details matter.