Wrong. As of 03/12/2023, Hurricane Ian is not designated as a "Qualified Disaster Loss".
Hurricanes Ian and Nicole occurred after the TCDTRA 2020 window for the special rules; therefore, losses from these hurricanes do not meet the definition of “qualified disaster loss.” As a result, taxpayers with losses from Hurricanes Ian and Nicole are currently subject to less favorable tax treatment, since only “qualified disaster losses” are eligible for a waiver of the 10% AGI limitation and for deduction without itemizing other deductions on Schedule A of Form 1040.
There is a bill HR 1331 that is attempting to change the Hurricane Ian designation to a "Qualified Disaster Loss". The IRS does not make this determination. Tax law does.
