BILLS-109hr4440pcs.pdf

August 28, 2005 year the taxable year October 23, 2005 September 23, 2005 January 1, 2006 1986 2005 2006 August 25, 2005 52 28, 2005 January 1, 2007 2007 2008 23, 2005 September 23 January 1 6 year 2 years September 24, 2005 December 31, 2006 December 31, 2007 42 the preceding taxable year 12 2005 any day after September 1 year February 28 3-month 403(a)(4 years 1-year December 31, 2005 the last day DECEMBER 13, 2005 October 6, 2005 6 years 3-YEAR years 2006 5-year September 10, 2001’ 13 2005 November 14, 2005 1400L January 1, 2009 January 1, 2005’ January 1, 2008’ 19 2007

Hurricane Katrina Hurricane Rita Hurricane Wilma Katrina Hurricane the Hurricane Katrina Hurricanes Rita the Gulf Opportunity Zone Hurricane 2 Katrina Hurricane 24 Katrina Hurricanes Katrina Hurricane 17 Katrina Hurricane 13 HURRICANE KATRINA.—In Hurricane 8 Hurricane 14 SESSION H. R. 4440 Rita Hurricane 11

Louisiana Mississippi Alabama Wilma NEW YORK the United States of America Treas- THE UNITED STATES United States

Gulf the Gulf Opportunity Zone Gulf Opportunity Zone the Rita GO Zone the Gulf 12 Gulf Opportunity the Gulf 24 GULF COAST

State SEC Treasury MENTS CONGRESS WILMA the Bureau of Census the Federal Government United 18 States S CORPORATION GENERAL.—If the State of Ala- the Robert T. Stafford Disaster Relief Senate the Gulf Opportunity Zone LATED Gulf Coast Recovery Bonds the House of Representatives ERTY Gulf Opportunity Zone Bond TARY Presidentially RECONTRIBUTIONS PROJECT COSTS.—For the Internal Revenue Code the State of Alabama New York Liberty Zone Hurri- CARRYBACK Federal CREDIT.—If House of Representa- ignates k)(4

Rita Wilma HURRICANE RITA B)(iv DEDUCTIONS.—So CANES RITA KAREN L. HAAS Robert T. Stafford Disaster RITA 6

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