"for the purpose of Sec.139 Qualified Disaster Reimbursement Deduction,"

For which sort of funds and for which entity type under what conditions? You seem to be picking a code section, but what you have to address is some specific event, function, occurrence. You know that the covid-related funds all have specific handling instructions (for lack of better description).

Disaster "mitigation" for things like floods, is not the same as covid-related unemployment, for example. Or, specific business grants, for instance, are or are not taxable under covid conditions, and not under Sec 139 disaster conditions.

I feel like something is being treated as vague or undisclosed. Yet, details matter.