S. 1696 · 109th Congress
Hurricane Katrina Tax Relief Act of 2005
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Passed the Senate without a recorded vote, then expired. It passed by voice vote or unanimous consent, which don't record how each member voted, but didn't become law before the 109th Congress ended.
7 cosponsors · 2 D, 5 R
6 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
- Senate Introduced Sep 13, 2005
- Senate Passed Sep 15, 2005
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…
What it does: CRS summary · Introduced in Senate · Sep 13, 2005
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Hurricane Katrina Tax Relief Act of 2005
Latest action (Sep 15, 2005): Ordered placed on Senate Legislative Calendar under General Orders. Calendar No. 212.
Policy area: Taxation · Origin: Senate · Introduced: Sep 13, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
- Senate Introduced Sep 13, 2005
- Senate Passed Sep 15, 2005
No recorded floor vote found.