qualified Hurricane Katrina individual
Defined in 2 places of the United States Code.
The term “qualified Hurricane Katrina individual” means an individual whose principal place of abode on August 28, 2005, is located in the Hurricane Katrina disaster area and who has sustained an economic loss by reason of Hurricane Katrina.
Source
- 2005–present26 U.S.C. § 1400QInternal Revenue Code · Special rules for use of retirement funds · for purposes of this title
The term “qualified Hurricane Katrina individual” means any individual whose principal place of abode on August 25, 2005, was located—
(i) in the GO Zone, or
(ii) in the Hurricane Katrina disaster area (but outside the GO Zone) and such individual was displaced from such principal place of abode by reason of Hurricane Katrina.
Source
- 2005–present26 U.S.C. § 1400SInternal Revenue Code · Additional tax relief provisions · in this section