### Question
How does Income Taxes define qualified distribution?


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

> any qualified Katrina distribution, any qualified Rita distribution, and any qualified Wilma distribution

#### 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**

