IRS LISTS DISASTER AREAS.

Rev. Rul. 94-14

Under section 165(i) of the Internal Revenue Code, if a taxpayer suffers a loss attributable to a disaster occurring in an area subsequently determined by the President of the United States to warrant assistance by the Federal Government under the Disaster Relief and Emergency Assistance Act (the Act), as amended, 42 U.S.C. section 5121, et seq. (1988), the taxpayer may elect to claim a deduction for that loss on the taxpayer's federal income tax return for the taxable year immediately preceding the taxable year in which the disaster occurred.

Section 1.165-11(e) of the Income Tax Regulations provides that the election to deduct for the preceding year must be made on or before the later of (1) the original due date of the taxpayer's income tax return for the year in which the disaster occurred, or (2) the due date of the preceding year's return (taking into account extensions of time for filing granted to the taxpayer).

The provisions of section 165(i) apply only to losses that are otherwise deductible under section 165(a). An individual taxpayer may deduct losses if they are incurred in a trade or business, if they are incurred in a transaction entered into for profit, or if they are casualty losses under section 165(c)(3).

From the cutoff date of December 3, 1992, specified in Rev. Rul. 92-111, 1992-2 C.B. 58, through December 31, 1993, the President determined that the areas listed below have been adversely affected by disasters of sufficient severity to warrant disaster assistance by the Federal Government under the Act.

DRAFTING INFORMATION

The principal author of this revenue ruling is Sheldon A. Iskow of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue ruling, contact Mr. Iskow on (202) 622-4920 (not a toll-free call).

DISASTER AREAS IN 1993

Alabama

Counties of Autauga, Baldwin, Barbour, Bibb, Blount, Bullock, Butler, Calhoun, Chambers, Cherokee, Chilton, Choctaw, Clarke, Clay, Cleburne, Coffee, Colbert, Conecuh, Coosa, Covington, Crenshaw, Cullman, Dale, Dallas, De Kalb, Elmore, Escambia, Etowah, Fayette, Franklin, Geneva, Greene, Hale, Henry, Houston, Jackson, Jefferson, Lamar, Lauderdale, Lawrence, Lee, Limestone, Lowndes, Macon, Madison, Marengo, Marion, Marshall, Mobile, Monroe, Montgomery, Morgan, Perry, Pickens, Pike, Randolph, Russell, Saint, Clair, Shelby, Sumter, Talledega, Tallapoosa, Tuscaloosa, Walker, Washington, Wilcox, and Winston

TYPE OF DISASTER: Severe snowfall and winter storm conditions

DATE OF DISASTER: March 13-17, 1993

Arizona

Counties of Apache, Cochise, Coconino, Gila, Graham, Greenlee, Maricopa, Navajo, Pima, Pinal, Santa Cruz, Yavapai, and Yuma

TYPE OF DISASTER: Flooding, severe storms, and tornadoes

DATE OF DISASTER: Janury 5 - March 6, 1993

California

Cities of Culver City, Fillmore, and Los Angeles, Counties of Alpine, Contra Costa, Fresno, Humboldt, Imperial, Lassen, Los Angeles, Madera, Mendocino, Modoc, Monterey, Napa, Orange, Plumas, Riverside, San Bernardino, San Diego, Santa Barbara, Sierra, Siskiyou, Sonoma, Tehama, Trinity, and Tulare; the Coast Indian Community of the Resighini Rancheria in Del Norte County; the Pit River Indian Tribe in Shasta County

TYPE OF DISASTER: Severe winter storms, mud and rock slides, and flooding

DATE OF DISASTER: January 5 - March 20, 1993

Counties of Los Angeles, Orange, Riverside, San Bernardino, San Diego, and Ventura

TYPE OF DISASTER: Wild land fires, soil erosion, landslides, flooding, and mudslides

DATE OF DISASTER: October 26, 1993 (Continuing)

Connecticut

Counties of Fairfield, Middlesex, and New Haven

TYPE OF DISASTER: Winter storm and coastal flooding

DATE OF DISASTER: December 10-13, 1992

Counties of Fairfield, Hartford, Litchfield, Middlesex, New Haven, New London, Tolland, and Windham

TYPE OF DISASTER: Severe blizzard conditions, high winds, and record snowfalls

DATE OF DISASTER: March 13-17, 1993

Delaware

County of Sussex

TYPE OF DISASTER: Severe coastal storm and flooding

DATE OF DISASTER: December 11-14, 1992

Counties of Kent, New Castle, and Sussex

TYPE OF DISASTER: Extreme snowfall and winter storm

DATE OF DISASTER: March 13-17, 1993

District of Columbia

TYPE OF DISASTER: Severe snowfall and winter storm

DATE OF DISASTER: March 13-17, 1993

Florida

Counties of Alachua, Baker, Broward, Calhoun, Charlotte, Citrus, Collier, Columbia, Dade, Dixie, Duval, Franklin, Gilchrist, Glades, Gulf, Hamilton, Hendry, Hernando, Hillsborough, Lafayette, Lake, Leon, Levy, Manatee, Marion, Martin, Monroe, Nassau, Pasco, Pinellas, Polk, Putnam, Sarasota, Sumter, Suwannee, Taylor, Volusia, and Wakulla

TYPE OF DISASTER: Severe storms, tornadoes, flooding, high tides, high wind, cold temperatures, and freezing conditions

DATE OF DISASTER: March 12-16, 1993

Georgia

Counties of Carroll, Cherokkee, Cobb, Dade, Greene, Jones, Lincoln, Lumpkin, Monroe, Putnam, Spalding, Talbot, Taliaferro, and Wilkes

TYPE OF DISASTER: Tornadoes, high winds, and heavy rain

DATE OF DISASTER: November 22 - December 7, 1992

Counties of Bartow, Cobb, Hall, Heard, Meriwether, Pike, Polk, and Walton

TYPE OF DISASTER: Tornadoes, high wind, and heavy rain

DATE OF DISASTER: February 21-22, 1993

Counties of Appling, Bacon, Baldwin, Banks, Barrow, Bartow, Ben Hill, Berrien, Bibb, Bleckley, Brantley, Brooks, Bryan, Bulloch, Butts, Camden, Candler, Carroll, Catoosa, Charlton, Chatham, Chattooga, Cherokee, Clayton, Cobb, Coffee, Colquitt, Cook, Crawford, Dade, Dawson, De Kalb, Dodge, Douglas, Effingham, Elbert, Emanuel, Evans, Fannin, Fayette, Floyd, Forsyth, Franklin, Fulton, gilmer, Glynn, Gordon, Grady, Gwinneett, Habersham, Hall, Haralson, Hart, Henry, Houston, Jackson, Jeff Davis, Lanier, Laurens, Liberty, Lowndes, Lumpkin, McDuffie, McIntosh, Monroe, Montgomery, Murray, Newton, Oconee, Paulding, Pickens, Pierce, Pike, Polk, Rabun, Rockdale, Screven, Stephens, Tattnall, Telfair, Thomas, Tift, Toombs, Towns, Union, Upson, Walker, Walton, Ware, Washington, Wayne, White, and Whitfield

TYPE OF DISASTER: Severe snowfall and winter storm

DATE OF DISASTER: March 13-17, 1993

Illinois

Counties of Cass and Mason

TYPE OF DISASTER: Severe storms, Mississippi River flooding, and riverine flooding

DATE OF DISASTER: April 13 - October 22, 1993

Counties of Alexander, Calhoun, Greene, Jackson, Jersey, Madison, Monroe, Morgan, Randolph, Scott, St. Clair, and Union

TYPE OF DISASTER: Severe storms, Mississippi River flooding, and other riverine flooding

DATE OF DISASTER: April 23 - October 22, 1993

Counties of Adams, Boone, Brown, Carroll, Cook, Fulton, Hancock, Henderson, Henry, Jo Daviess, Knox, Lake, Massac, McHenry, Mercer, Ogle, Pike, Pope, Pulaski, Rock Island, Schuyler, Stephenson, Warren, Whiteside, and Winnebago

TYPE OF DISASTER: Severe storms, Mississippi River flooding, and other riverine flooding

DATE OF DISASTER: June 7 - August 31, 1993

Indiana

Counties of Clay, Morgan, Parke, Putnam, Vermillion, and Vigo

TYPE OF DISASTER: Severe storms and flooding

DATE OF DISASTER: August 16-17, 1993

Iowa

Counties of Benton, Black Hawk, Buchanan, Butler, Cedar, Des Moines, Floyd, Kossuth, Linn, Louisa, Mitchell, Muscatine, Scott, Tama, and Webster

TYPE OF DISASTER: Severe storms and flooding

DATE OF DISASTER: March 26 - April 12, 1993

Counties of Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Buena Vista, Butler, Calhoun, Carroll, Cass, Cedar, Cerro Gordo, Cherokee, Chickasaw, Clarke, Clay, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dickinson, Dubuque, Emmet, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Ida, Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Lyon, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, O'Brien, Osceola, Page, Palo Alto, Plymouth, Pocohontas, Polk, Pottawattamie, Poweshiek, Ringgold, Sac, Scott, Shelby, Sioux, Story, Tama, Taylor, Union, Van Buren, Wapello, Warren, Washington, Wayne, Webster, Winnebago, Winneshiek, Woodbury, Worth, and Wright

TYPE OF DISASTER: Severe storms and flooding

DATE OF DISASTER: April 13 - October 1, 1993

Kansas

Counties of Atchison, Barton, Brown, Chase, Cherokee, Clay, Cloud, Crawford, Dickinson, Doniphan, Douglas, Edwards, Ellis, Wllsworth, Geary, Graham, Harvey, Hodgeman, Jackson, Jefferson, Jewell, Johnson, Lane, Leavenworth, Lincoln, Lyon, Marion, Marshall, McPherson, Mitchell, Morris, Nemaha, Ness, Osage, Osborne, Ottawa, Pawnee, Pottawatomie, Reno, Republic, Rice, riley, Rooks, Rush, Russell, Saline, Sedgwick, Shawnee, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wabaunsee, Washington, and Wyandotte

TYPE OF DISASTER: Flooding and severe storms

DATE OF DISASTER: June 28 - October 5, 1993

Kentucky

Counties of Adair, Allen, Barren, Bath, Bell, Bourbon, Boyd, Boyle, Bracken, Breathitt, Campbell, Carter, Casey, Clark, Clay, Clinton, Cumberland, Edmonson, Elliott, Estill, Fayette, Fleming, Floyd, Garrard, Green, Greenup, Harlan, Harrison, Hart, Jackson, Jessamine, Johnson, Knott, Knox, Laurel, Lawrence, Lee, Leslie, Letcher, Lewis, Lincoln, Madison, Magoffin, Marion, Martin, Mason, McCreary, Menifee, Mercer, Metcalfe, Monroe, Montgomery, Morgan, Nicholas, Owsley, Pendleton, Perry, Pike, Powell, Pulaski, Robertson, Rockcastle, Rowan, Russell, Scott, Simpson, Taylor, Warren, Washington, Wayne, Whitley, Wolfe, and Woodford

TYPE OF DISASTER: Severe snowfall and winter storm conditions

DATE OF DISASTER: March 13-17, 1993

Louisiana

Parishes of Ascension, East Baton Rouge, Iberville, Lafayette, Livingston, St. Martin, St. Tammany, Tangipahoa, and Vermilion

TYPE OF DISASTER: Severe storms and flooding

DATE OF DISASTER: January 20-25, 1993

Maine

Counties of Androscoggin, Aroostook, Cumberland, Franklin, Hancock, Kennebec, Knox, Lincoln, Oxford, Penobscot, Piscataquis, Sagadahoc, Somerset, Walkdo, Washington, and York

TYPE OF DISASTER: Severe blizzard conditions, severe snowfall, coastal flooding, and high winds

DATE OF DISASTER: March 13-17, 1993

Counties of Androscoggin, Aroostook, Cumberland, Franklin, Hancock, Kennebec, Lincoln, Oxford, Penobscot, Piscataquis, Somerset, and Waldo

TYPE OF DISASTER: Flooding, heavy rain, snowmelt, and ice jams

DATE OF DISASTER: April 9, 1993

Marshall Islands, Republic of the Atolls of Ailuk, Aur, Bikini, Enewetak, Likiep, Maloelap, Ujelang, Utirik, Wotho, and Wotje; Island of Mejit

TYPE OF DISASTER: Typhoon Gay

DATE OF DISASTER: November 17-18, 1992 (Republic Time Zone)

Maryland

City of Baltimore; Counties of Allegany, Anne Arundel, Baltimore, Calvert, Caroline, Carroll, Cecil, Charles, Dorchester, Frederick, Garrett, Hartford, Howard, Kent, Montgomery, Prince George's, Queen Anne's, St. Mary's, Somerset, Talbot, Washington, Wicomico, and Worcester

TYPE OF DISASTER: Severe snowfall and winter storm conditions

DATE OF DISASTER: March 13-17, 1993

Massachusetts

Counties of Barnstable, Dukes, Essex, Middlesex, Nantucket, Norfolk, Plymouth, Suffolk, and Worcester

TYPE OF DISASTER: Winter storm and coastal storm

DATE OF DISASTER: December 11-13, 1992

Counties of Barnstable, Berkshire, Bristol, Dukes, Essex, Franklin, Hampden, Hampshire, Middlesex, Nantucket, Norfolk, Plymouth, Suffolk, and Worcester

TYPE OF DISASTER: Severe blizzard conditions, high winds, and record snowfall

DATE OF DISASTER: March 13-17, 1993

Minnesota

Counties of Aitkin, Becker, Big Stone, Blue Earth, Brown, Carver, Chippewa, Clay, Cottonwood, Dakota, Dodge, Faribault, Fillmore, Freeborn, Goodhue, Grant, Houston, Jackson, Kandiyohi, Kittson, Lac qui Parle, Le Sueur, Lincoln, Lyon, Mahnomen, Marshall, Martin, McLeod, Meeker, Mower, Murray, Nicollet, Nobles, Norman, Otter Tail, Pipestone, Polk, Pope, Ramsey, Redwood, Renville, Rice, Rock, Roseau, Scott, Sibley, Steele, Stevens, Swift, Traverse, Wabasha, Waseca, Washington, Watonwan, Winona, Wright, and Yellow Medicine

TYPE OF DISASTER: Severe storms, flooding, and tornadoes

DATE OF DISASTER: May 6 - August 25, 1993

Missouri

Counties of Jefferson, Lincoln, Marion, Pike, Ralls, St. Charles, Ste. Genevieve, and St. Louis

TYPE OF DISASTER: Severe storms and flooding

DATE OF DISASTER: April 15 - May 29, 1993

Cities of Jefferson City, Kansas City, and St. Louis; Counties of Adair, Andrew, Atchison, Audrain, Barry, Barton, Bates, Benton, Boone, Buchanan, Caldwell, Callaway, Camden, Cape Girardeau, Carroll, Cass, Chariton, Christian, Clark, Clay, Clinton, Cole, Cooper, Crawford, Dade, Dallas, Daviess, De Kalb, Douglas, Frnaklin, Gasconade, Gentry, Greene, Grundy, Harrison, Henry, Hickory, Holt, Howard, Howell, Jackson, Jasper, Jefferson, Johnson, Knox, Laclede, Lafayette, Lawrence, Lewis, Lincoln, Linn, Livingston, Macon, Maries, Marion, McDonald, Mercer, Miller, Mississippi, Moniteau, Monroe, Montgomery, Morgan, New Madrid, Newton, Nodaway, Osage, Ozark, Pemiscot, Perry, Pettis, Phelps, Pike, Platte, Polk, Pulaski, Putnam, Ralls, Randolph, Ray, Saline, Schuyler, Scotland, Scott, Shelby, St. Charles, St. Clair, St. Francois, Ste. Genevieve, St. Louis, Stoddard, Stone, Sullivan, Taney, Texas, Vernon, Warren, Washington, Wayne, Webster, Worth, and Wright

TYPE OF DISASTER: Severe storms and flooding

DATE OF DISASTER: June 10 - October 25, 1993

Counties of Bolinger, Butler, Cape Girardeau, Carter, Crawford, Dent, Franklin, Howell, Iron, Jefferson, Madison, Oregon, Perry, Pulaski, Reynolds, Ripley, St. Francois, Ste. Genevieve, St. Louis, Shannon, Stoddard, Texas, Washington, and Wayne

TYPE OF DISASTER: Severe storms, tornadoes, and flooding

DATE OF DISASTER: November 13-19, 1993

Nebraska

Counties of Adams, Boyd, Butler, Colfax, Cuming, Dodge, Hall, Merrick, Platte, Sarpy, Saunders, Seward, and Stanton

TYPE OF DISASTER: Ice jams and flooding

DATE OF DISASTER: March 7-21, 1993

Counties of Adams, Boone, Boyd, Buffalo, Burt, Butler, Cass, Chase, Clay, Colfax, Cuming, Custer, Dawson, Dodge, Douglas, Dundy, Fillmore, Franklin, Frontier, Furnas, Gage, Gosper, Greeley, Hall, Hamilton, Harland, Howard, Jefferson, Kearney, Lancaster, Merrick, Nance, Nemaha, Nuckolls, Otoe, Pawnee, Phelps, Platte, Polk, Richardson, Saline, Sarpy, Saunders, Seward, Sherman, Stanton, Thayer, Washington, Webster, and York

TYPE OF DISASTER: Severe storms and flooding

DATE OF DISASTER: June 23 - August 5, 1993

New Hampshire

Counties of Belknap, Carroll, Chesire, Coos, Grafton, Hillsbourough, Merrimack, Rockingham, Strafford, and Sullivan

TYPE OF DISASTER: Severe blizzard conditions, high winds, and record snowfall

DATE OF DISASTER: March 13-17, 1993

New Jersey

Counties of Atlantic, Bergen, Cape May, Cumberland, Essex, Hudson, Middlesex, Monmouth, Ocean, Salem, Somerset, and Union

TYPE OF DISASTER: Severe coastal storm, unusual high tides, heavy rain, and riverine flooding

DATE OF DISASTER: December 10-17, 1992

Counties of Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union, and Warren

TYPE OF DISASTER: Severe blizzard conditions

DATE OF DISASTER: March 13-17, 1993

New Mexico

Counties of Catron, Grant, Hidalgo, and McKinley

TYPE OF DISASTER: Severe storms and flooding

DATE OF DISASTER: January 5 - February 27, 1993

New York

City of New York; Counties of Nassau, Rockland, Suffolk, and Westchester

TYPE OF DISASTER: Coastal storm, high tides, heavy rain, and riverine flooding

DATE OF DISASTER: December 10-14, 1992

World Trade Center in New York County

TYPE OF DISASTER: Explosion

DATE OF DISASTER: February 26, 1993

Counties of Albany, Allegany, Bronx, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Kings, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, New York, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Quenns, Rensselaer, Richmond, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Westchester, Wyoming, and Yates

TYPE OF DISASTER: Severe blizzard conditions

DATE OF DISASTER: March 13-17, 1993

North Carolina

Counties of Alamance, Alexander, Alleghany, Ashe, Avery, Beaufort, Brunswick, Buncombe, Burke, Caldwell, Carteret, Caswell, Catawba, Cherokee, Clay, Cleveland, Columbus, Craven, Dare, Davidson, Davie, Durham, Forsyth, Franklin, Gaston, Graham, Granville, Guilford, Haywood, Henderson, Hyde, Iredell, Jackson, Lenoir, Lincoln, Macon, Madison, McDowell, Mitchell, New Hanover, Orange, Pamlico, Pender, Person, Polk, Rockingham, Rowan, Rutherford, Stokes, Surry, Swain, Transylvania, Vance, Wake, Warren, Watauga, Wilkes, Yadkin, and Yancey

TYPE OF DISASTER: Severe snowfall and winter storm

DATE OF DISASTER: March 13-17, 1993

County of Dare

TYPE OF DISASTER: Hurricane Emily

DATE OF DISASTER: August 31, 1993

North Dakota

Counties of Barnes, Burke, Burleigh, Cass, Cavalier, Dickey, Divide, Eddy, Emmons, Grand Forks, Grant, Griggs, Hettinger, Kidder, La Moure, Logan, McIntosh, McLean, Mercer, Morton, Oliver, Pembina, Ransom, Richland, Rolette, Sargent, Sheridan, Sioux, Stark, Steele, Towner, Traill, Walsh, Wells and Williams

TYPE OF DISASTER: Severe storms and flooding

DATE OF DISASTER: June 22 - September 24, 1993

Counties of Benson, Nelson, Ramsey, and Stutsman

TYPE OF DISASTER: Severe storms and flooding

DATE OF DISASTER: June 22 - November 15, 1993

Oklahoma

Counties of Mayes, Rogers, Tulsa, and Wagoner

TYPE OF DISASTER: Severe storms and tornadoes

DATE OF DISASTER: April 24, 1993

Counties of Adair, Alfalfa, Atoka, Blaine, Bryan, Caddo, Canadian, Carter, Cleveland, Cotton, Craig, Creek, Custer, Dewey, Grady, Grant, Haskell, Jefferson, Kay, Kingfisher, Kiowa, Lincoln, Logan, Love, Major, Marshall, McClain, Noble, Nowata, Okfuskee, Oklahoma, Okmulgee, Osage, Pawnee, Payne, Pottawatomie, Pushmataha, Sequoyah, Tulsa, Wagoner, Washington, Washita, Woods, and Woodward

TYPE OF DISASTER: Severe storms, tornadoes, and flooding

DATE OF DISASTER: May 8-26, 1993

Oregon

Counties of Clackamas, Marion, Washington, and Yamhill

TYPE OF DISASTER: Earthquake

DATE OF DISASTER: March 25, 1993

County of Klamath

TYPE OF DISASTER: Earthquakes

DATE OF DISASTER: September 20, 1993

Pennsylvania

Counties of Adams, Allegheny, Armstrong, Beaver, Bedford, Berks, Blair, Bradford, Bucks, Butler, Cambria, Cameron, Carbon, Centre, Chester, Clarion, Clearfield, Clinton, Columbia, Crawford, Cumberland, Dauphin, Delaware, Elk, Erie, Fayette, Forest, Franklin, Fulton, Greene, Huntingdon, Indiana, Jefferson, Juniata, Lackawanna, Lancaster, Lawrence, Lebanon, Lehigh, Luzerne, Lycoming, McKean, Mercer, Mifflin, Monroe, Montgomery, Montour, Northhampton, Northumberland, Perry, Philadelphia, Pike, Potter, Schuylkill, Snyder, Somerset, Sullivan, Susquehanna, Tioga, Union, Venango, Warren, Washington, Wayen, Westmoreland, Wyoming, and York

TYPE OF DISASTER: Severe snowfall and winter storm conditions

DATE OF DISASTER: March 13-17, 1993

Rhode Island

Counties of Bristol, Kent, Newport, Providence, and Washington

TYPE OF DISASTER: Severe blizzard conditions, high winds, and record snowfall

DATE OF DISASTER: March 13-17, 1993

South Dakota

Counties of Aurora, Beadle, Bon Homme, Brookings, Brown, Campbell, Charles Mix, Clark, Clay, Codington, Corson, Davison, Day, Deuel, Douglas, Edmunds, Grant, Gregory, Hamlin, Hand, Hanson, Htuchinson, Jerauld, Kingsbury, Lake, Lincoln, Narshall, McCook, McPherson, Miner, Minnehaha, Moody, Roberts, Snaborn, Spink, Turner, Union, Yankton, and Ziebach

TYPE OF DISASTER: Severe storms, tornadoes, and flooding

DATE OF DISASTER: May 6 - September 10, 1993

Tennessee

Counties of Anderson, Bedford, Bledsoe, Blount, Bradley, Campbell, Cannon, Carter, Claiborne, Clay, Cocke, Coffee, Cumberland, DeKalb, Fentress, Franklin, Grainger, Greene, Grundy, Hamblen, Hamilton, Hancock, Hawkins, Jackson, Jefferson, Johnson, Knox, Lawrence, Lincoln, Loudon, Macon, Marion, McMinn, Meigs, Monroe, Moore, Morgan, Overton, Pickett, Ppolk, Putnam, Rhea, Roane, Rutherford, Scott, Sequatchie, Sevier, Smith, Sullivan, Trousdale, Unicoi, Union, Van Buren, Warren, Washington, White, and Wilson

TYPE OF DISASTER: Severe snowfall and other winter storm conditions

DATE OF DISASTER: March 13-17, 1993

Texas

County of Harris

TYPE OF DISASTER: Severe thunderstorms and tornadoes

DATE OF DISASTER: November 21, 1992

Counties of Anderson, Archer, Atascosa, Austin, Bandera, Bastrop, Baylor, Bee, Bell, Bexar, Blanco, Borden, Bosque, Brazos, Brown, Burleson, Burnet, Caldwell, Callahan, Clay, Coke, Coleman, Collin, Colorado, Comal, Comanche, Concho, Cooke, Coryell, Cottle, Crockett, Crosby, Dallas, Dawson, Denton, De Witt, Dickens, Dimmit, Duval, Eastland, Edwards, Ellis, Erath, Falls, Fayette, Fisher, Floyd, Foard, Freestone, Frio, Garza, Gillespie, Glasscock, Goliad, Gonzales, Grayson, Grimes, Guadalupe, Hamilton, Hardeman, Haskell, Hays, Henderson, Hill, Hood, Houston, Howard, Irion, Jack, Jackson, Jim Wells, Johnson, Jones, Karnes, Kaufman, Kendall, Kent, Kerr, Kimble, King, Kinney, Knox, La Salle, Lampasas, Lavaca, Lee, Leon, Limestone, Live Oak, Llano, Lubbock, Lynn, Madison, Martin, Mason, Maverick, McCulloch, McLennan, McMullen, Medina, Menard, Midland, Milam, Mills, Mitchell, Montague, Montgomery, Motley, Navarro, Nolan, Palo Pinto, Parker, Reagan, Real, Robertson, Rockwall, Runnels, San Saba, Schleicker, Scurry, Shackelford, Somervell, Stephens, Sterling, Stonewall, Sutton, Tarrant, Taylor, Terrell, Throckmorton, Tom Green, Travis, Upton, Uvalde, Val Verde, Van Zandt, Victoria, Walker, Waller, Washington, Webb, Wharton, Wichita, Wilbarger, Williamson, Wilson, Wise, Young, and Zavala

TYPE OF DISASTER: Extreme fire hazards

DATE OF DISASTER: August 30 - November 15, 1993

Vermont

Counties of Addison, Chittenden, Franklin, and Grand Isle

TYPE OF DISASTER: Lake and river flooding caused by heavy rain and snowmelt

DATE OF DISASTER: April 24 - May 26, 1993

Virginia

Cities of Alexandria, Bedford, Bristol, Buena Vista, Charlottesville, Chesapeake, Clifton Forge, Colonial Heights, Covington, Danville, Emporia, Fairfax, Falls Church, Franklin, Fredericksburg, Galax, Hampton, Harrisonburg, Hopewell, Lexington, Lynchburg, Manassas, Manassas Park, Martinsville, Newport News, Norfolk, Norton, Petersburg, Poquoson, Portsmouth, Radford, Richmond, Roanoke, Salem, South Boston, Staunton, Suffolk, Virginia Beach, Waynesboro, Williamsburg, and Winchester; Counties of Accomack, Albemarle, Alleghany, Amelia, Amherst, Appomattox, Arlington, Augusta, Bath, Bedford, Bland, Botetourt, Brunswick, Buchanan, Buckingham, Campbell, Caroline, Carroll, Charles City, Charlotte, Chesterfield, Clarke, Craig, Culpeper, Cumberland, Dickenson, Dinwiddie, Essex, Fairfax, Fauquier, Floyd, Fluvanna, FRanklin, Frederick, Giles, Gloucester, Goochland, Grayson, Greene, Greensville, Halifax, Hanover, Henrick, Henry, Highland, Isle of Wight, James City, King and Queen, King George, King William, Lancaster, Lee, Loudoun, Mouisa, Lunenburg, Madison, Mathews, Mecklenburg, Middlessex, Montgomery, Nelson, New Kent, Northampton, Northumberland, Nottoway, Orange, Page, Patrick, Pittsylvania, Powhatan, Prince Edward, Prince George, Prince William, Pulaski, Rappahannock, Richmond, Roanoke, Rockbridge, Rockingham, Russell, Scott, Shenandoah, Smyth, Southampton, Spotsylvania, Stafford, Surry, Sussex, Tazewell, Warren, Washington, Westmoreland, Wise, Wythe, and York

TYPE OF DISASTER: Severe winter storm conditions

DATE OF DISASTER: March 13-14, 1993

City of Petersburg

TYPE OF DISASTER: Severe storms and tornadoes

DATE OF DISASTER: August 6, 1993

Washington

Counties of King, Lewis, Mason, Pierce, Snohomish, Thurston, and Wahkiakum

TYPE OF DISASTER: Severe storms and high winds

DATE OF DISASTER: January 20-21, 1993

West Virginia

Counties of Barbour, Berkeley, Boone, Braxton, Brooke, Cabell, Calhoun, Clay, Doddridge, Rayette, Gilmer, Grant, Greenbrier, Hampshire, Hancock, Hardy, Harrison, Jackson, Jefferson, Kanawha, Lewis, Lincoln, Logan, Marion, Marshall, Mason, McDowell, Mercer, Mineral, Mingo, Monongalia, Monroe, Morgan, Nicholas, Ohio, Pendleton, Pleasants, Pocahontas, Preston, Putnam, Raleigh, Randolph, Ritchie, Roane, Summers, Taylor, Tucker, Tyler, Upshur, Wayne, Webster, Wetzel, Wirt, Wood, and Wyoming

TYPE OF DISASTER: Severe snowfall and winter storm

DATE OF DISASTER: March 13-17, 1993

Wisconsin

Counties of Adams, Brown, Buffalo, Calumet, Chippewa, Clark, Columbia, Crawford, Dane, Dodge, Dunn, Eau Claire, Fond du Lac, Grant, Green, Green Lake, Iowa, Jackson, Jefferson, Juneau, Kenosha, La Crosse, Lafayette, Lincoln, Marathon, Marquette, Menominee, Milwaukee, Monroe, Outagamie, Pepin, Pierce, Portage, Price, Racine, Richland, Rock, Rusk, Sauk, Shawano, St. Croix, Trempealeau, Vernon, Waupaca, Waushara, Winnebago, and Wood

TYPE OF DISASTER: Severe storms, torandoes, and floordin

DATE OF DISASTER: June 7 - August 25, 1993