Measuring the Spin Structure of $^{3}He$ and the Neutron at Low $Q^{2}$

The spin structure of the nucleon has been of great interest over the past few decades. Sum rules, including the Gerasimov-Drell-Hearn (GDH), and moments of the nucleon spin structure functions are powerful tools for understanding nucleon structure. The goal of Jefferson Lab experiment E97-110 is to perform a precise measurement of the $Q^{2}$ dependence of the generalized GDH integral, an extension to finite $Q^{2}$ of the GDH sum rule, and the moments of the $^{3}He$ and neutron spin structure functions between 0.02 and 0.3 $(GeV/c)^{2}$. This $Q^{2}$ range will allow us to test the dynamics of Chiral Perturbation Theory, extrapolate to the real photon point for $^{3}He$ and the neutron, and will complement a previous experiment at higher $Q^{2}$. The measurement will also contribute to the understanding of nucleon resonances. The acquisition of data has been completed. Status and prospects will be discussed.