### Question
How does the law define qualified Hurricane Wilma individual?


### Answer
Under *26 U.S.C. § 1400Q*, **qualified Hurricane Wilma individual** is defined as:

> an individual (other than a qualified Hurricane Katrina individual or a qualified Hurricane Rita individual) whose principal place of abode on October 23, 2005, is located in the Hurricane Wilma disaster area and who has sustained an economic loss by reason of Hurricane Wilma

#### 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**

