### Question
What is the definition of qualified Hurricane Katrina individual?


### Answer
The definition of **qualified Hurricane Katrina individual** is as follows in *26 U.S.C. § 1400Q*:

> an individual whose principal place of abode on August 28, 2005, is located in the Hurricane Katrina disaster area and who has sustained an economic loss by reason of Hurricane Katrina

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

