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Notice 2024-46

SECTION 1. OVERVIEW AND

Internal Revenue Bulletin 2024-26 · 2026-10-03 edition · updated 2026-10-04 · United States

PURPOSE

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

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▸Contents — Internal Revenue Bulletin 2024-26
Internal Revenue Bulletin 2024-26

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