### Question
Can you define what qualified Hurricane Rita individual means?


### Answer
**Qualified Hurricane Rita individual** is defined as the following in *26 U.S.C. § 1400S*:

> any individual (other than a qualified Hurricane Katrina individual) whose principal place of abode on September 23, 2005, was located—



(i) in the Rita GO Zone, or



(ii) in the Hurricane Rita disaster area (but outside the Rita GO Zone) and such individual was displaced from such principal place of abode by reason of Hurricane Rita

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

