Hurricane Katrina Disaster Area Law and Legal Definition

According to 26 USCS § 1400M [Title 26. Internal Revenue Code; Subtitle A. Income Taxes; Chapter 1. Normal Taxes And Surtaxes; Subchapter Y. Short-Term Regional Benefits; Part II. Tax Benefits For Go Zones], the term "Hurricane Katrina disaster area" means "an area with respect to which a major disaster has been declared by the President before September 14, 2005, under section 401 of such Act [42 USCS § 5170] by reason of Hurricane Katrina."