Notice 2024-46, page 1748.

This notice announces that the Commissioner of Internal Revenue (Commissioner) has determined that the February 3, 2023, derailment of a freight train operated by a common carrier in East Palestine, Ohio (Derailment), is a qualified disaster for purposes of § 139 of the Internal Revenue Code (Code). As a result of this determination, certain payments made by the common carrier to individuals affected

Finding Lists begin on page ii.

by the Derailment (affected individuals) are excludable from gross income as qualified disaster relief payments under § 139(a).