On December 21, 2005, the President signed into law the Gulf Opportunity Zone Act of 2005 (H.R. 4440).1 The Act represents the second large tax relief bill of 2005 designed to assist individuals and businesses recover from the effects of the 2005 Gulf Coast Hurricanes. TheAct also contains numerous non-hurricane related provisions and technical corrections to various tax bills dating back to 1987, but focuses primarily on the 2004 Jobs Bill (AJCA).



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