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On May 20, 2013, the President issued a major disaster declaration for the State of Oklahoma because of the devastation caused by the tornadoes. Subsequently, the Federal Emergency Management Agency (FEMA) designated jurisdictions for Individual Assistance. Because of the damage to housing caused by the tornadoes, the IRS has determined that state housing agencies may provide approval to project owners in their respective states to provide temporary emergency housing for displaced individuals in accordance with IRS Notice 2013-40.