Page:United States Statutes at Large Volume 119.djvu/2042

 119 STAT. 2024

PUBLIC LAW 109–73—SEPT. 23, 2005

individual is included on the return of the taxpayer for such taxable year. (c) HURRICANE KATRINA DISPLACED INDIVIDUAL.—For purposes of this section, the term ‘‘Hurricane Katrina displaced individual’’ means, with respect to any taxpayer for any taxable year, any natural person if— (1) such person’s principal place of abode on August 28, 2005, was in the Hurricane Katrina disaster area, (2)(A) in the case of such an abode located in the core disaster area, such person is displaced from such abode, or (B) in the case of such an abode located outside of the core disaster area, such person is displaced from such abode, and (i) such abode was damaged by Hurricane Katrina, or (ii) such person was evacuated from such abode by reason of Hurricane Katrina, and (3) such person is provided housing free of charge by the taxpayer in the principal residence of the taxpayer for a period of 60 consecutive days which ends in such taxable year. Such term shall not include the spouse or any dependent of the taxpayer. (d) COMPENSATION FOR HOUSING.—No deduction shall be allowed under this section if the taxpayer receives any rent or other amount (from any source) in connection with the providing of such housing. SEC. 303. INCREASE IN STANDARD MILEAGE RATE FOR CHARITABLE USE OF VEHICLES.

Notwithstanding section 170(i) of the Internal Revenue Code of 1986, for purposes of computing the deduction under section 170 of such Code for use of a vehicle described in subsection (f)(12)(E)(i) of such section for provision of relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006, the standard mileage rate shall be 70 percent of the standard mileage rate in effect under section 162(a) of such Code at the time of such use. Any increase under this section shall be rounded to the next highest cent. SEC. 304. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS EXCLUDED FROM GROSS INCOME.

Applicability.

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13:51 Oct 26, 2006

(a) IN GENERAL.—For purposes of the Internal Revenue Code of 1986, gross income of an individual for taxable years ending on or after August 25, 2005, does not include amounts received, from an organization described in section 170(c) of such Code, as reimbursement of operating expenses with respect to use of a passenger automobile for the benefit of such organization in connection with providing relief relating to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. The preceding sentence shall apply only to the extent that the expenses which are reimbursed would be deductible under chapter 1 of such Code if section 274(d) of such Code were applied— (1) by using the standard business mileage rate in effect under section 162(a) at the time of such use, and (2) as if the individual were an employee of an organization not described in section 170(c) of such Code.

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