### Question
How does Term Regional Benefits define qualified Hurricane Rita individual?


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

> an individual (other than a qualified Hurricane Katrina individual) whose principal place of abode on September 23, 2005, is located in the Hurricane Rita disaster area and who has sustained an economic loss by reason of Hurricane Rita

#### 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**

