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United States · Law · HR

H.R. 3768 (109th)

Katrina Emergency Tax Relief Act of 2005

enactedUnited States· United States Congress· EN

Introduced

14 September 2005

Last action

23 September 2005 · President

Status

Became Public Law No: 109-73.

Sponsors

Rep. McCrery, Jim [R-LA-4], Rep. Jefferson, William J. [D-LA-2], Rep. Baker, Richard H. [R-LA-6], Rep. Alexander, Rodney [R-LA-5], Rep. Jindal, Bobby [R-LA-1], Rep. Boustany, Charles W., Jr. [R-LA-3], Rep. Melancon, Charlie [D-LA-3]

Subjects

Housing, Taxation

Source updated

9 March 2026

Housing · Taxation

Official sourceDownload fileView documentsShare

Summary

Katrina Emergency Tax Relief Act of 2005 - Amends the Internal Revenue Code to provide tax relief to Hurricane Katrina victims, including by: (1) extending (from two to five years) the mandatory replacement period for property involuntarily converted due to Hurricane Katrina: (2) suspending (between August 28 and December 31, 2005) the limitations on individual and corporate charitable cash contributions for Hurricane Katrina relief efforts; (3) increasing the standard mileage rate for the tax deduction for charitable use of an automobile used for Hurricane Katrina relief; (4) excluding from gross income cancellations of certain nonbusiness indebtedness incurred by Hurricane Katrina victims; (5) suspending certain restrictions on residential loans financed with mortgage revenue bonds in a Hurricane Katrina disaster area; (6) suspending limitations on casualty losses incurred by Hurricane Katrina victims; (7) allowing an additional personal tax exemption for housing individuals displaced by Hurricane Katrina; (8) allowing Hurricane Katrina victims eligible for an earned income credit in 2005 to base such credit on 2004 earned income; (9) authorizing the Secretary of the Treasury to make tax law adjustments to ensure that Hurricane Katrina victims do not lose certain tax benefits; (10) allowing employers a work opportunity tax credit for employees hired in a Hurricane Katrina disaster area; and (11) permitting retirement plan participants to take distributions and loans from such plans without penalty.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 14 September 2005

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 14 September 2005

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  3. 14 September 2005

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  4. 14 September 2005

    Introduced

    Introduced in House

    Source: IntroReferral

  5. 15 September 2005

    Passed

    Passed/agreed to in Senate: Passed Senate with an amendment by Unanimous Consent.

    Source: Floor

  6. 15 September 2005

    Floor

    Measure laid before Senate by unanimous consent. (consideration: CR S10147)

    Source: Floor

  7. 15 September 2005

    Introduced

    Received in the Senate, read twice.

    Source: IntroReferral

  8. 15 September 2005

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

  9. 15 September 2005

    Passed

    On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H8014-8017)

    Source: Floor

  10. 15 September 2005

    Passed

    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H8014-8017)

    Source: Floor

  11. 15 September 2005

    Floor

    DEBATE - The House proceeded with forty minutes of debate on H.R. 3768.

    Source: Floor

  12. 15 September 2005

    Floor

    Considered under suspension of the rules. (consideration: CR H8014-8022)

    Source: Floor

  13. 15 September 2005

    Floor

    Mr. McCrery moved to suspend the rules and pass the bill, as amended.

    Source: Floor

  14. 20 September 2005

    Floor

    Message on Senate action sent to the House.

    Source: Floor

  15. 21 September 2005

    Action

    Cleared for White House.

  16. 21 September 2005

    Passed

    Senate agreed to amendment of the House to the amendment of the Senate by Unanimous Consent. (consideration: CR S10320-10325; text as Senate agreed to House amendment: CR S10320-10323)

    Source: ResolvingDifferences

  17. 21 September 2005

    Passed

    Resolving differences -- Senate actions: Senate agreed to amendment of the House to the amendment of the Senate by Unanimous Consent.(consideration: CR S10320-10325; text as Senate agreed to House amendment: CR S10320-10323)

    Source: NotUsed

  18. 21 September 2005

    Floor

    Message on House action received in Senate and at desk: House amendment to Senate amendment.

    Source: Floor

  19. 21 September 2005

    Passed

    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)

    Source: Floor

  20. 21 September 2005

    Passed

    Resolving 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)

    Source: NotUsed

  21. 22 September 2005

    Floor

    Presented to President.

    Source: Floor

  22. 22 September 2005

    President

    Presented to President.

    Source: President

  23. 22 September 2005

    Floor

    Message on Senate action sent to the House.

    Source: Floor

  24. 23 September 2005

    Became law

    Became Public Law No: 109-73.

    Source: President

  25. 23 September 2005

    Became law

    Signed by President.

    Source: BecameLaw

  26. 23 September 2005

    President

    Signed by President.

    Source: President

Votes

No vote records are attached yet.

Versions

Documents

18 official files

Enrolled Bill (text)

View fileDownload file

Sponsors

Related records

Sources

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