BILLS-109hr4440eas.pdf

the taxable year 2004 year August 28, 2005 2005 years 1986 September 23, 2005 October 23, 2005 December 31, 2005 2006 2001 a taxable year January 1, 2005 1997 24 the calendar year August 25, 2005 January 1, 2007 January 1, 2006 December 31, 2004 January 1, 2008 February 28, 2006 31, 2005 any day after 1998 28, 2005 2007 December 31, 2007 October 22, 2004 5-year annual September 24, 2005 February 28, 2005 1 year 60 days 2 years December 31, 2010 5 taxable years 1-year any day the last day of the quarter the last day any day after September 23, 2005 1987 October 23 2008 September 23 1400C

Hurricane Katrina Katrina Hurricane Wilma Hurricane Rita Rita Hurricane the Hurricane Katrina the Gulf Opportunity Zone ‘January 1, 2003’ Hurricane 24 Katrina Hurricane 17 the ‘‘Tax Technical HURRICANE KATRINA.—In Hurricane 3 Hurricanes Rita Hurricanes Katrina Hurricane 7 Hurricane 19 Hurricane 7 Katrina section 144(c)(6)(B the ‘‘Gulf 2 HURRICANE KATRINA.—For

104

United States the United States Mississippi Louisiana Wilma Alabama Alaska United NC Texas NEW YORK Florida k)(2)(B)(iv the Dominican Republic-Central States

Gulf Opportunity Zone Gulf the Gulf Opportunity Zone the Rita GO Zone the Gulf 12 the Gulf Opportunity Zone the Gulf 8 GULF COAST the Gulf Rico the Gulf 13 the Wilma GO Zone

American Gulf Opportunity Congressional ican Indian

SEC State the American Jobs Creation Act Treasury Hurri- the Internal Revenue Code Energy WILMA the Working Families Tax Relief Act Budget Office GENERAL.—If Congress k)(4 United the Federal Government the Federal Deposit Insurance Act GENERAL.—Any the Internal Revenue Service Restructuring the Bureau of Census U.S.C. Accountability Office New York Liberty Zone CREDIT.—If the Gulf Opportunity Zone NONCUSTODIAL 1400O. Education the Jobs and Growth Tax Relief Reconciliation Act continental the New York Liberty Zone MENTS LATED House 104 the Robert T. Stafford Disaster Relief the Economic Growth and Tax Relief Reconciliation Act AUTHORITY Senate TAIN 1400O. EDUCATION TAX BENEFITS Gulf Opportunity Gulf Opportunity Zone Bond the Securities and Exchange Commis- S CORPORATION Gulf Coast Recovery Bonds Presidentially 1400P. Housing the Economic Growth and Tax Relief the Commonwealth of Puerto

Subparagraph Rita Wilma Subclause MATION tain RITA DISTRIBUTION.—The 8)(B DEDUCTIONS.—So jj) Subparagraph HURRICANE RITA JOHN DOE ancy B)(iv Roth RITA 4

gulf opportunity opportunity zone wilma zone benefits gulf tax benefits hurricane wilma bond rita wilma disaster area zone sec gulf act reason rita qualified gulf