BILLS-109hr4440eh.pdf

August 28, 2005 year the taxable year October 23, 2005 September 23, 2005 January 1, 2006 2006 1986 2005 August 25, 2005 52 January 1 28, 2005 16 2005 2007 2008 September 23 23, 2005 1 year 403(a)(4 2 years 1-year December 31, 2005 January 1, 2007 the preceding taxable year any day after December 31, 2006 42 years September 24, 2005 24 2005 3-month February 28 the last day December 31, 2007 17 year 5 taxable years 19 year 3-YEAR years 2006 ‘15 9 5-year September 10, 2001’ November 14, 2005 1400L December 5 31, 2008 18 year January 1, 2009 January 1, 2005’ 14 2008

Hurricane Katrina Hurricane Wilma Hurricane Rita Katrina the Hurricane Katrina Hurricane Hurricanes Rita the Gulf Opportunity Zone SESSION H. R. 4440 RITA HURRICANE KATRINA.—In Hurricane 23 Hurricane 1 Katrina Hurricane 2 Hurricane 18 Katrina Hurricane 8 Hurricanes Katrina

Wilma Louisiana Mississippi Alabama Wilma GO Zone NEW YORK the United States of America Treas- the United States United States

Gulf Gulf Opportunity Zone the Gulf Opportunity Zone the Rita GO Zone the Gulf 18 the Gulf 5 GULF COAST

Gulf Opportunity

State SEC Treasury Congress WILMA the Bureau of Census S CORPORATION k)(4 United 2 States TARY the Gulf Opportunity Zone Hurri- Gulf Opportunity Zone Bond ERTY Senate Gulf Coast Recovery Bonds the Internal Revenue Code CARRYBACK RECONTRIBUTIONS PROJECT COSTS.—For Federal the Robert T. Stafford Disaster Relief the State of Ala- the State of Alabama Federal Government New York Liberty Zone the House of Representatives GENERAL.—If CREDIT.—If MENTS House of Representa- ignates LATED Presidentially the Federal Government

Rita •HR 4440 EH Wilma RITA 10 CANES RITA HURRICANE RITA DEDUCTIONS.—So B)(iv •HR 4440 EH day Robert T. Stafford

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