Hurricane Katrina Tax Relief Act of 2005
Latest action · Sep 15, 2005 Ordered placed on Senate Legislative Calendar under General Orders. Calendar No. 212.
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 13, 2005
- Passed SenateSep 15, 2005
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Hurricane Katrina Tax Relief Act of 2005 - Amends the Internal Revenue Code to provide tax relief to Hurricane Katrina victims, including by: (1) permitting penalty-free withdrawals from tax-exempt retirement accounts for disaster relief; (2) allowing certain tax credits for employers and employees affected by Hurricane Katrina; (3) increasing, between August 28 and December 31, 2005, the limitation on individual and corporate charitable cash contributions; (4) permitting tax-free distributions from individual retirement accounts for charitable purposes relating to Hurricane Katrina disaster relief; (5) allowing individuals (in addition to corporations) to claim a tax deduction for charitable contributions of food inventories; (6) allowing an additional personal tax exemption for the housing of individuals displaced by Hurricane Katrina; (7) increasing the standard mileage rate for the tax deduction for charitable usage of a passenger automobiles; (8) excluding from gross income cancellation of certain indebtedness owned by Hurricane Katrina victims; (9) suspending limitations on casualty losses incurred by Hurricane Katrina victims; and (10) authorizing the Secretary of the Treasury to disclose to state officials information concerning the tax status of certain charitable organizations.
Cosponsors 7
Members who signed on, in the order they did. Signatures ran from Sep 13, 2005 to Sep 15, 2005; 6 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-LA | David Vitter | Original | Sep 13, 2005 |
| D-LA | Mary L. Landrieu | Original | Sep 13, 2005 |
| D-MT | Max Baucus | Original | Sep 13, 2005 |
| R-AL | Richard C. Shelby | Original | Sep 13, 2005 |
| R-MS | Thad Cochran | Original | Sep 13, 2005 |
| R-MS | Trent Lott | Original | Sep 13, 2005 |
| R-ID | Larry E. Craig | Sep 15, 2005 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Sep 13, 2005Discharged Sep 15, 2005 |
Actions 11
Everything that happened, newest first.
- Sep 15, 2005Sponsor introductory remarks on measure. (CR S10066)
- Sep 15, 2005Senate Committee on Finance discharged by Unanimous Consent.
- Sep 15, 2005Measure laid before Senate by unanimous consent. (consideration: CR S10066-10067)
- Sep 15, 2005Passed/agreed to in Senate: Passed Senate with an amendment by Unanimous Consent.
- Sep 15, 2005Ordered held at desk.
- Sep 15, 2005Senate vitiated previous passage.
- Sep 15, 2005Senate vitiated previous action (ordered held at desk) by Unanimous Consent. (consideration: CR S10147)
- Sep 15, 2005Ordered placed on Senate Legislative Calendar under General Orders. Calendar No. 212.
- Sep 14, 2005Sponsor introductory remarks on measure. (CR S10031)
- Sep 13, 2005Introduced in Senate
- Sep 13, 2005Read twice and referred to the Committee on Finance.
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.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S11178 | Mary L. Landrieu D-LA, Richard J. Durbin D-IL | Oct 6, 2005 |
| Senate | Debate and remarks S10066, S10067, S10147Amendments S10134 | Chuck Grassley R-IA (amendment), John F. Kerry D-MA, Max Baucus D-MT (amendment), William H. Frist R-TN | Sep 15, 2005 |
| Senate | Debate and remarks S10031 | Chuck Grassley R-IA | Sep 14, 2005 |
| Senate | Debate and remarks S9988 | Chuck Grassley R-IA | Sep 13, 2005 |
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.
Printed hearings 1
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| S. Hrg. 109-705 | EXAMINATION OF THE FOREST PLAN REVISION PROCESS IN REGION 1185 pages | Appropriations Committee | Dec 2, 2005 |
Amendments 1
Amendments offered to this bill.
| Amendment | Description | Offered by | Status |
|---|---|---|---|
| SA 1722 | In the nature of a substitute. | Chuck Grassley R-IA | Amendment SA 1722 agreed to in Senate by Unanimous Consent. |
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 3768 | Katrina Emergency Tax Relief Act of 2005 | Related bill | Sep 23, 2005 |
Titles 3
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to provide tax relief for the victims of Hurricane Katrina, to provide incentives for charitable giving, and for other purposes.
- Short Titles as Introduced
- Hurricane Katrina Tax Relief Act of 2005
- Short Titles as Passed Senate
- Hurricane Katrina Tax Relief Act of 2005
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Administrative fees
- Administrative procedure
- Agriculture and Food
- Alabama
- Annuities
- Armed Forces and National Security
- Armed forces reserves
- Arts, Culture, Religion
- Automobiles
- Books
- Business travel
- Charitable contributions
- Charities
- Civil service retirement
- Commerce
- Corporation taxes
- Debt
- Department of the Treasury
- Disaster relief
- Displaced persons
- Economics and Public Finance
- Education
- Elementary and secondary education
- Emergency housing
- Emergency Management
- Excise tax
- Federal-state relations
- Finance and Financial Sector
- Floods
- Food relief
- 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
- Law
- Loans
- Losses
- Louisiana
- Mississippi
- Mortgages
- National Guard
- Social security taxes
- Social Welfare
- Tax administration
- Tax credits
- Tax deductions
- Tax exclusion
- Tax exemption
- Tax penalties
- Tax returns
- Tax-deferred compensation plans
- Tax-exempt organizations
- Tax-exempt securities
- Taxation
- Teaching materials
- Transportation and Public Works
- Travel costs
- Trusts and trustees
- Unemployment
- Wages
- Withholding tax
Text 2
Each version as it was printed, newest first.
- Sep 15, 2005Placed on Calendar Senate
- Sep 13, 2005Introduced in Senate
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.