### Question
How is the "qualified Hurricane Katrina individual" defined?


### Answer
The term **qualified Hurricane Katrina individual** is defined in *26 U.S.C. § 1400Q* as follows -

> 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**

