### Question
How is the term Hurricane Wilma disaster area defined?


### Answer
The term **Hurricane Wilma disaster area** is defined in *26 U.S.C. § 1400M* as the following:

> an area with respect to which a major disaster has been declared by the President before November 14, 2005, under section 401 of 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**

