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P.L. 109-73, The Katrina Emergency Tax Relief Act of 2005
- This item is from the 109th Congress (2005-2006) and is no longer current. Comments, voting, and wiki editing have been disabled, and the cost/savings estimate has been frozen.
H.R. 3768, enacted as Public Law 109-73, gives tax relief to individuals and businesses affected by Hurricane Katrina, which struck southern Florida on August 25, 2005, and the Gulf Coast of the United States on August 29, 2005. The legislation provides tax relief for individuals and businesses who experienced property damage, creates a number of incentives for charitable giving, and makes numerous other tax law changes. The provisions in the act will generally apply to tax years 2005 and 2006.