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(1) As used in this section:
(a) "Declared state disaster or emergency" is as defined in Section 53-2a-1202.
(b) "Disaster period" is as defined in Section 53-2a-1202.
(c) "Out-of-state business" is as defined in Section 53-2a-1202.
(d) "Out-of-state employee" is as defined in Section 53-2a-1202.
(2) An out-of-state employee, including a pass-through entity taxpayer who is an out-of-state employee, is exempt from a tax under this chapter for income earned or passed through:
(a) from an out-of-state business;
(b) during a disaster period; and
(c) as a result of the out-of-state business responding to a declared state disaster or emergency.