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Attachment 19 — Page 3 FEMA Guide to the Disaster Declaration Process property,including Inventory,and supplies- and documents destroyed in a mwjor disaster (3) economic injury disaster loans,which provide Disaster legal services are provided to low-income capital to small businesses and to small individuals who,prior to or because of the disaster,are a -icultural cooperatives totissistthem through the gT unable to secure legal services adequate to meet their disaster recovery period. needs as a consequimcc of a major disaster. ;Special Tax Considerations t,'or many individuals the SI iA disaster loan program is the primary forin of disasterami.stance. Taxpayers vdio have sustained a casualty loss from a declared disaster may deduct that loss on the federal Disaster Unein p1qyarent Assistance income tax return for the year in which the casualty actual Iv occurred,or elect to deduct the loss on the tax The Disaster Uricni ployin crit Assistance(PUA) return,for the preceding tax year.In order to deduct a program provides unemployment benefits and re- casualty loss.,the amount of the loss must exceed 10 employment services to individuals who have become percent of the acti Listed gross i1com e for the tax year by unemployed because of major disasters. Benefits at least$100- fr the loss was sustained from a federally begin with the date the individual was unemployed due declared disaster,the taxpayer may choose which of to the disaster incident and can extend up to 26 weeks those two tax years provides the better tax advantage- after the Presidential declaration date. These benefits The Internal Revenue Service(IIS}cera expedite are made available to individuals not covered ky other refunds clue Ane Npaycrs,in a federally declared unemployment compensation programs,such as self- disaster area xpedited refund can be a relatively employed,farmers,migrant and seasonal workers,and quick source of cash,does not need to be repaid,and those,who have insuffic tent quarters to quality for does not need an Individual Assistance declaration.It other unemployment compensation. is available to any taxpayer in a federally declared Ali unemployed individuals must register with the disaster area. State's employment services office before they can receive MIA henefits- however,although most States Crisis Counseling have a provision that ata individual must he able and ,av, ,iil,,ibleto,ieceptemplc)ymentoppc)rtunities The Crisis Counseling Assistanctand'I'r-aining comparable to the employment the individwil held Program(CCP),authorized by§416 of the Staffoi-d before the disaster,notal(States require an individual A"is designed to provide supplemental funding to to search for work. States for short-term crisis counseling Services to people affected in Presidentially declared disasters. Legal Services There are two separate portions of the CVP that can be funded:Immediate services andregular services. A When the President declares a disaster, State may request either or both types of funding- FEMA/EPP,through an agreement with the Young The iminediate services program is intended to Lawyers Division of the American Bar Association, enable the State or local agency to respond to the provides free legal assistance to disaster victims.Legal immediate mental health needs with screening, advice is limited to cases that will not produce a fee diagnostic,and cotu=ling tecluriques,as well as (i.e-,these attorneys work without payment)-Cases that outreach services such as public inform ation and may generate a fee are turned over to the local lawyer community networking: service, 'Che assistance that participating lawyers provide The regular services prograin is designed to typicalty includes. provide up to nine months of crisis counseling, C0111MU'ruty Outreach,and consultation anti education • Assistance with insurance claims(life,medical, services to people affected by a Presidentially declared property,etc.) disaster.Funding for this program is separate,from the • Counseling ort landlord/tenant problems immediate services grant. • Assisting in consumer protection matters, To be eligible for crisis counseling services funded remedies,and procedures by this program,the person must be a resident of the designated area or must have been located in the area • Replacement of wills and other important legal at the time the disaster occurred-The person must,also 3 Indian River County Comprehensive Emergency Management Plan Annex IA- Page 52