Pub. L. 109-135, tit. III, sec. 301
GULF COAST RECOVERY BONDS.
SEC. 301. GULF COAST RECOVERY BONDS. It is the sense of the Congress that the Secretary of the Treasury, or the Secretary’s delegate, should designate one or more series of bonds or certificates (or any portion thereof) issued under section 3105 of title 31, United States Code, as “Gulf Coast Recovery Bonds” in response to Hurricanes Katrina, Rita, and Wilma.