The purpose of this legislative text is to amend the Internal Revenue Code to provide a tax incentive for employers who hire individuals affected by disasters. Specifically, it introduces a work opportunity tax credit for hiring displaced disaster victims, aiming to support communities recovering from emergencies. Key provisions of this legislation include the definition of a "displaced disaster victim," who is someone that lived in a disaster zone that became uninhabitable due to a declared disaster, was employed there before the disaster, and is currently unemployed.