Page:United States Statutes at Large Volume 119.djvu/2624

 119 STAT. 2606

PUBLIC LAW 109–135—DEC. 21, 2005 credits allowed under sections 24(d) and 32 may, at the election of the taxpayer, be determined by substituting— ‘‘(A) such earned income for the preceding taxable year, for ‘‘(B) such earned income for the taxable year which includes the applicable date. ‘‘(2) QUALIFIED INDIVIDUAL.—For purposes of this subsection— ‘‘(A) IN GENERAL.—The term ‘qualified individual’ means any qualified Hurricane Katrina individual, any qualified Hurricane Rita individual, and any qualified Hurricane Wilma individual. ‘‘(B) QUALIFIED HURRICANE KATRINA INDIVIDUAL.—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. ‘‘(C) QUALIFIED HURRICANE RITA INDIVIDUAL.—The term ‘qualified Hurricane Rita individual’ means any individual (other than a qualified Hurricane Katrina individual) whose principal place of abode on September 23, 2005, was located— ‘‘(i) in the Rita GO Zone, or ‘‘(ii) in the Hurricane Rita disaster area (but outside the Rita GO Zone) and such individual was displaced from such principal place of abode by reason of Hurricane Rita. ‘‘(D) QUALIFIED HURRICANE WILMA INDIVIDUAL.—The term ‘qualified Hurricane Wilma individual’ means any individual whose principal place of abode on October 23, 2005, was located— ‘‘(i) in the Wilma GO Zone, or ‘‘(ii) in the Hurricane Wilma disaster area (but outside the Wilma GO Zone) and such individual was displaced from such principal place of abode by reason of Hurricane Wilma. ‘‘(3) APPLICABLE DATE.—For purposes of this subsection, the term ‘applicable date’ means— ‘‘(A) in the case of a qualified Hurricane Katrina individual, August 25, 2005, ‘‘(B) in the case of a qualified Hurricane Rita individual, September 23, 2005, and ‘‘(C) in the case of a qualified Hurricane Wilma individual, October 23, 2005. ‘‘(4) EARNED INCOME.—For purposes of this subsection, the term ‘earned income’ has the meaning given such term under section 32(c). ‘‘(5) SPECIAL RULES.— ‘‘(A) APPLICATION TO JOINT RETURNS.—For purposes of paragraph (1), in the case of a joint return for a taxable year which includes the applicable date— ‘‘(i) such paragraph shall apply if either spouse is a qualified individual, and

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