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


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

> any individual whose principal place of abode on October 23, 2005, was located—



(i) in the Wilma GO Zone, or



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

#### 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**

