Katrina Emergency Tax Relief Act of 2005
Latest action · Sep 23, 2005 Became Public Law No: 109-73.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedSep 14, 2005
- Passed HouseSep 15, 2005
- Passed SenateSep 15, 2005
- To the PresidentSep 22, 2005
- Became lawSep 23, 2005Public Law 109-73
Summary
Katrina Emergency Tax Relief Act of 2005 - (Sec. 2) Defines: (1) "Hurricane Katrina disaster area" as an area declared as a major disaster area by the President before September 14, 2005, by reason of Hurricane Katrina; and (2) "core disaster area" as that portion of the Hurricane Katrina disaster area determined by the President to warrant individual or individual and public assistance.
Title I: Special Rules For Use Of Retirement Funds For Relief Relating To Hurricane Katrina - (Sec. 101) Exempts from the 10% penalty for premature retirement plan distributions any qualified Hurricane Katrina distribution, up to $100,000, made on or after August 25, 2005, and before January 1, 2007, to an individual whose principal place of abode on August 28, 2005, was located in the Hurricane Katrina disaster area and who has sustained an economic loss due to Hurricane Katrina. Allows repayment of a qualified Hurricane Katrina distribution to a tax-qualified retirement plan as a rollover if made within three years after an initial distribution. Allows qualified Hurricane Katrina distributions to be spread in income ratably over a three-year period.
(Sec. 102) Allows individuals to make rollover contributions to tax-qualified retirement plans of distributions from such plans received after February 28 and before August 29, 2005, to purchase or construct a principal residence in a Hurricane Katrina disaster area if the residence was not purchased or constructed due to Hurricane Katrina.
(Sec. 103) Increases from $50,000 to $100,000 the limits on loans from tax-qualified retirement plans for Hurricane Katrina victims. Extends the repayment period for such loans.
(Sec. 104) Sets forth rules for the retroactive application of amendments made by this title or by regulation to existing retirement plans or annuity contracts.
Title II: Employment Relief - (Sec. 201) Includes a Hurricane Katrina employee as a member of a targeted group for purposes of the work opportunity tax credit. Defines "Hurricane Katrina employee" as any individual who is reasonably identified as having a principal residence in a core disaster area on August 28, 2005, and who is hired in such area prior to December 31, 2005. Waives the termination date of the work opportunity tax credit for Hurricane Katrina employees.
(Sec. 202) Allows employers in a core disaster area a business tax credit for 40 percent of the first $6,000 of wages paid to core disaster area employees after August 28, 2005, and before January 1, 2006.
Title III: Charitable Giving Incentives - (Sec. 301) Suspends limitations on individual and corporate tax deductions for cash contributions to charitable organizations made between August 28 and December 31, 2005.
(Sec. 302) Allows individuals, in taxable years beginning in 2005 or 2006, to claim an additional tax exemption of $500 to $2,000 for providing free housing for a period of 60 consecutive days to an individual displaced by Hurricane Katrina.
(Sec. 303) Increases (to 70 percent of the standard mileage rate for business usage) the mileage rate for the tax deduction for charitable use of an automobile for Hurricane Katrina disaster relief between August 25, 2005, and December 31, 2006.
(Sec. 304) Excludes from gross income reimbursements to volunteers for automobile expenses for providing Hurricane Katrina disaster relief between August 25, 2005, and December 31, 2006.
(Sec. 305) Extends to individual taxpayers (currently, restricted to C corporations) the tax deduction for charitable contributions of food inventory made between August 28 and December 31, 2005.
(Sec. 306) Allows an increased tax deduction for charitable contributions of book inventories made to public schools between August 28 and December 31, 2005.
Title IV: Additional Tax Relief Provisions - (Sec. 401) Excludes from gross income certain nonbusiness discharges of indebtedness of individuals residing in the core disaster area or the Hurricane Katrina disaster area, made on or after August 25, 2005, and before January 1, 2007.
(Sec. 402) Suspends limitations on the tax deduction for personal casualty losses attributable to Hurricane Katrina.
(Sec. 403) Extends deadlines for the filing of certain tax returns (including excise and employment tax returns) and for the payment of such taxes until February 28, 2006, for taxpayers in the Hurricane Katrina disaster area.
(Sec. 404) Suspends certain requirements for home loans financed by mortgage revenue bonds for residences in the Hurricane Katrina disaster area and core disaster area that were rendered uninhabitable. Increases the limit on such loans to $150,000.
(Sec. 405) Extends from two to five years the mandatory replacement period for property which is compulsorily or involuntarily converted on or after August 25, 2005, due to Hurricane Katrina, for purposes of allowing nonrecognition of gain from the conversion of such property.
(Sec. 406) Allows taxpayers displaced by Hurricane Katrina to use earned income for the previous taxable year to compute the earned income and child tax credits for the tax year which includes August 25, 2005.
(Sec. 407) Authorizes the Secretary of the Treasury, for taxable years beginning in 2005 or 2006, to apply the tax laws to ensure that taxpayers do not lose any tax deduction or credit or experience a change of filing status by reason of temporary relocations due to Hurricane Katrina.
Title V: Emergency Requirement - (Sec. 501) Declares that any provision of this Act causing an effect on receipts, budget authority, or outlays is designated as an emergency requirement (pursuant to section 402 of H. Con. Res. 95 [109th Congress]).
Cosponsors 6
Members who signed on, in the order they did. All signed on Sep 14, 2005.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-LA | Bobby Jindal | Original | Sep 14, 2005 |
| R-LA | Charles W. Boustany, Jr. | Original | Sep 14, 2005 |
| D-LA | Charlie Melancon | Original | Sep 14, 2005 |
| R-LA | Richard H. Baker | Original | Sep 14, 2005 |
| R-LA | Rodney Alexander | Original | Sep 14, 2005 |
| D-LA | William J. Jefferson | Original | Sep 14, 2005 |
Committees 2
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Sep 14, 2005 |
| House | Budget Committee | Referred Sep 14, 2005 |
Actions 19
Everything that happened, newest first.
- Sep 23, 2005Signed by President.
- Sep 23, 2005Became Public Law No: 109-73.
- Sep 22, 2005Message on Senate action sent to the House.
- Sep 22, 2005Presented to President.
- Sep 21, 2005Resolving differences -- House actions: House agreed to Senate amendment with amendment pursuant to H. Res. 454. (consideration: CR H8192-8195, H8197-8198; text as House agreed to Senate amendment with amendment: CR H8189-8192)
In the Congressional Record 4
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Congressional Budget Office cost estimates 2
- Sep 26, 2005H.R. 3768, Katrina Emergency Tax Relief Act of 2005<p>Estimate of direct spending and revenues effects for the bill as cleared by the Congress on September 21, 2005, and signed by the President on September 23, 2005</p>
- Sep 26, 2005H.R. 3768, Katrina Emergency Tax Relief Act of 2005Estimate of direct spending and revenues effects for the bill as cleared by the Congress on September 21, 2005, and signed by the President on September 23, 2005
CRS reports 13
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 13
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| R43729 | The Work Opportunity Tax Credit | Report | May 13, 2026 |
| IN12320 | Internal Revenue Service (IRS) Standard Mileage Rates | Insight | Feb 17, 2026 |
| R48789 | Tax Issues Relating to Charitable Contributions and Organizations | Report | Jan 8, 2026 |
| RL34397 | Traditional and Roth Individual Retirement Accounts (IRAs): A Primer | Report | Dec 16, 2025 |
| IF12574 | The Nonbusiness Casualty Loss Deduction | Resource | Jul 24, 2025 |
Amendments 1
Amendments offered to this bill.
| Amendment | Description | Offered by | Status |
|---|---|---|---|
| SA 1728 | In the nature of a substitute. | Chuck Grassley R-IA | Amendment SA 1728 agreed to in Senate by Unanimous Consent. |
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HRES 454 | Providing for the concurrence by the House with an amendment in the amendment of the Senate to H.R. 3768. | Related bill | Sep 21, 2005 |
| S 1696 | Hurricane Katrina Tax Relief Act of 2005 | Related bill | Sep 15, 2005 |
Titles 6
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To provide emergency tax relief for persons affected by Hurricane Katrina.
- Short Titles as Introduced
- Katrina Emergency Tax Relief Act of 2005
- Short Titles as Passed House
- Katrina Emergency Tax Relief Act of 2005
- Short Titles as Passed Senate
- Hurricane Katrina Tax Relief Act of 2005
- Short Titles as Enacted
- Katrina Emergency Tax Relief Act of 2005
- Other Short Titles
- Katrina Emergency Tax Relief Act of 2005
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Accounting
- Alabama
- Annuities
- Arts, Culture, Religion
- Automobiles
- Books
- Capital gains tax
- Charitable contributions
- Civil service retirement
- Commerce
- Corporate philanthropy
- Corporation taxes
- Debt
- Debtor and creditor
- Disaster relief
- Displaced persons
- Earned income tax credit
- Earnings
- Education
- Elementary and secondary education
- Emergency housing
- Emergency Management
- Families
- Finance and Financial Sector
- Floods
- Florida
- Government Operations and Politics
- Home ownership
- Housing and Community Development
- Housing finance
- Hurricane aftermath legislation
- Hurricanes
- Income tax
- Individual retirement accounts
- Inventories
- Labor and Employment
- Landowners
- Law
- Loans
- Losses
- Louisiana
- Married people
- Mississippi
- Mortgages
- Relocation
- Social Welfare
- Tax administration
- Tax credits
- Tax deductions
- Tax exclusion
- Tax exemption
- Tax penalties
- Tax returns
- Tax-deferred compensation plans
- Tax-exempt securities
- Taxation
- Teaching materials
- Transportation and Public Works
- Travel costs
- Trusts and trustees
- Unemployment
- Volunteer workers
- Wages
- Water Resources Development
Text 6
Each version as it was printed, newest first.
- —Enrolled Bill
- Sep 21, 2005Engrossed Amendment House
- Sep 20, 2005Engrossed Amendment Senate
- Sep 15, 2005Received in Senate
- Sep 15, 2005Engrossed in House
- Sep 14, 2005Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.