The IRS didn't waive early-distribution penalties, but a new law makes qualified hurricane distributions from IRAs and qualified retirement plans exempt from early-distribution penalties. HR 3823 was signed into law by the President on September 29, 2017, providing relief from section 72(t) penalties for qualified hurricane distributions.
https://www.congress.gov/bill/115th-congress/house-bill/3823
See Sec. 501 and 502.
