[영문]Hurricanes Katrina and Rita battered the Gulf Coast in fall 2005, damaging homes, businesses, and public and nonprofit infrastructure, and disrupting the ongoing production process. US Congress passed and the President signed two tax bills regarding tax relief for victims of the hurricanes and tax incentives for the rebuilding and recovery of the Gulf Coast. This article discusses tax programs to provide relief and recovery and limitations in terms ofeconomic factors targeted, deadlines for the tax programs to end, and geographical applicability of the tax provisions. This article is the first stage in evaluating tax programs to promote relief and recovery from natural disasters.