In 2005, Hurricanes Katrina, Rita, and Wilma devastated the Gulf Coast, destroying wide swaths of housing, key infrastructure, and numerous private bus. In response, Congress passed the Gulf Opportunity (GO) Zone Act of 2005 which provided tax incentives to individuals and bus. in certain disaster areas. This report reviews how state and local governments allocated and used fed. tax incentives in the act and subsequent legislation: (1) identifies tax incentives in the GO Zone Act and subsequent legislation for which state and local governments have allocation and oversight responsibilities; (2) describes the procedures state governments use in allocating the tax incentives; and (3) describes how tax incentives have been allocated and for what purposes. Illus.