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United States · Bill · HR

H.R. 3987 (109th)

Katrina Economic Opportunity Act

referredUnited States· United States Congress· EN

Introduced

6 October 2005

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

15 August 2025

Summary

Katrina Economic Opportunity Act - Amends the Internal Revenue Code to: (1) exclude from gross income gain from the sale or exchange of a Gulf Opportunity Zone asset (business stock, partnership interest, or property in a Hurricane Katrina disaster area) held for more than five years; (2) waive small business asset expensing limits for Gulf Opportunity Zone assets; and (3) qualify Gulf Opportunity Zone investments for the new markets tax credit.

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Documents

3 official files

Introduced in House (text)

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