Katrina Core Disaster Area - Florida counties?

[LCP]

Do any Florida counties qualify for Katrina Employee Retention Credit?

[Bees Knees]

From TTB Updates page:

http://www.thetaxbook.com/updates_view.asp?ID=34

Employee Retention Credit for Employers Affected by the Hurricanes
Page 1-15, TheTaxBook™

The same provision under the Katrina Emergency Tax Relief Act of 2005 has been extended to victims of Hurricanes Rita and Wilma. An eligible employer is allowed a tax credit equal to 40% of the first $6,000 of qualified wages paid to an eligible employee under the Employee Retention Credit.
Eligible employer. One who conducted an active trade or business on:
• August 28, 2005 in a core disaster area and is inoperable on any day after August 28, 2005 and before January 1, 2006 as a result of damage sustained by Hurricane Katrina.
• September 23, 2005 in a core disaster area and is inoperable on any day after September 23, 2005 and before January 1, 2006 as a result of damage sustained by Hurricane Rita.
• October 23, 2005 in a core disaster area and is inoperable on any day after October 23, 2005 and before January 1, 2006 as a result of damage sustained by Hurricane Wilma.
Under the original Katrina rules, an eligible employer did not include a business that employed on average more than 200 employees. The new law retroactively eliminates this restriction.
Eligible employee. One whose principal place of employment on:
• August 28, 2005 in the case of Hurricane Katrina,
• September 23, 2005 in the case of Hurricane Rita, or
• October 23, 2005 in the case of Hurricane Wilma.
Was with the employer in a core disaster area.
Qualified wages. For purposes of this credit, qualified wages means wages paid or incurred on any day after:
• August 28, 2005 and before January 1, 2006 in the case of Hurricane Katrina,
• September 23, 2005 and before January 1, 2006 in the case of Hurricane Rita, or
• October 23, 2005 and before January 1, 2006 in the case of Hurricane Wilma,
Which occurs during the period beginning on the date the trade or business first became inoperable at the location affected by the hurricane, and ending on the date the trade or business resumes significant operations at that location. Qualified wages can include wages for which the employee performs no services, performs services at a different location, or performs services at the inoperable location before significant operations have resumed.
No double benefit. An employee is not an eligible employee for purposes of this credit if the employer is allowed to claim the Section 51 Work Opportunity Tax Credit on the employee during the period. The Employee Retention Credit is part of the General Business Credit.
Work opportunity credit. The new law did not extend the special work opportunity tax credit for Hurricane Katrina employees to business affected by Hurricanes Rita or Wilma (covered on page 1-15 in TheTaxBook™).

[rosieea]

There are no Florida counties in the "core disaster area" of Hurricane Katrina.

[Bees Knees]

There are no Florida counties in the "core disaster area" of Hurricane Katrina.

True, but there were a number for Hurricane Wilma, which if you had read the update, you would have noted the Katrina Employee Retention Credit also applies to Wilma victims.