Which federal agency provides crisis counseling, unemployment, legal services and special tax considerations?

• A. Department of Homeland Security
• B. Federal Emergency Management Agency
• C. Internal Revenue Service
• D. Small Business Administration

Answer: (B)

The services described are all part of FEMA’s disaster assistance programs. Crisis counseling is provided to help disaster-affected individuals cope with trauma, and Disaster Unemployment Assistance offers temporary benefits to those who can’t work because of a disaster. Disaster Legal Services gives free legal help for issues like insurance claims and FEMA applications, and special tax considerations involve disaster-related tax relief coordinated with the IRS, such as deadline extensions and casualty loss provisions. Other agencies don’t bundle these four types of support together—DHS is the larger department that houses FEMA, IRS handles taxes but not counseling or legal aid, and the SBA focuses on loans—so FEMA is the correct agency responsible for these specific services.