title = "Disaster Relief Tax Provisions"

content = """
IRS may grant relief for taxpayers in federally declared disaster areas:
extended deadlines, casualty loss deductions, retirement plan distributions.
Marble Column CPA identifies clients in disaster areas and applies
available relief.

**Extended Deadlines:** IRS may extend filing and payment deadlines for
affected taxpayers. Check IRS disaster relief page for declarations.
Relief is automatic for taxpayers in covered area; no need to call.

**Casualty Losses:** Federally declared disasters may allow deduction
of personal casualty losses (otherwise restricted post-TCJA). Claim in
year of loss or prior year. Document loss and insurance. Form 4684.

**Retirement Distributions:** Qualified disaster distributions may be
penalty-free and taxable over three years. Recontribution rules may apply.
Verify disaster designation and requirements. Document in file.
"""  # noqa: E501

version = "0.0.1"
