### Question
How does TAX BENEFITS FOR GO ZONES define Hurricane Katrina disaster area?


### Answer
Under *26 U.S.C. § 1400M*, **Hurricane Katrina disaster area** is defined as:

> an area with respect to which a major disaster has been declared by the President before September 14, 2005, under section 401 of such Act by reason of Hurricane Katrina

#### 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**

