Eligible expenses include heating, lighting, rent, repairs, insurance, broadband and telephone calls.

Deductions are reported in the tax year in which the eligible expenses were paid.

Monies used for these eligible expenses are excludable from gross income subject to federal taxes.

Eligible expenses for transit include expenses associated with using any public or privately operated transit service.

Eligible expenses include the cost of evacuating residents, restoring infrastructure and public works, and fixing basic and essential personal property.