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


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

> any qualified Hurricane Katrina individual, any qualified Hurricane Rita individual, and any qualified Hurricane Wilma individual

#### 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**

