### Question
How does the law define Wilma GO Zone?


### Answer
Under *26 U.S.C. § 1400M*, **Wilma GO Zone** is defined as:

> that portion of the Hurricane Wilma disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under such Act by reason of Hurricane Wilma

#### Citation:
  - *26 U.S.C. § 1400M*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

