Federal (United States) · Session law
Pub. L. 109-73 — To provide emergency tax relief for persons affected by Hurricane Katrina.
20 sections
20 sections
- Pub. L. 109-73, tit. I, sec. 101TAX-FAVORED WITHDRAWALS FROM RETIREMENT PLANS FOR RELIEF RELATING TO HURRICANE KATRINA.Enacted
- Pub. L. 109-73, tit. I, sec. 102RECONTRIBUTIONS OF WITHDRAWALS FOR HOME PURCHASES CANCELLED DUE TO HURRICANE KATRINA.Enacted
- Pub. L. 109-73, tit. I, sec. 103LOANS FROM QUALIFIED PLANS FOR RELIEF RELATING TO HURRICANE KATRINA.Enacted
- Pub. L. 109-73, tit. I, sec. 104PROVISIONS RELATING TO PLAN AMENDMENTS.Enacted
- Pub. L. 109-73, tit. II, sec. 201WORK OPPORTUNITY TAX CREDIT FOR HURRICANE KATRINA EMPLOYEES.Enacted
- Pub. L. 109-73, tit. II, sec. 202EMPLOYEE RETENTION CREDIT FOR EMPLOYERS AFFECTED BY HURRICANE KATRINA.Enacted
- Pub. L. 109-73, tit. III, sec. 301TEMPORARY SUSPENSION OF LIMITATIONS ON CHARITABLE CONTRIBUTIONS.Enacted
- Pub. L. 109-73, tit. III, sec. 302ADDITIONAL EXEMPTION FOR HOUSING HURRICANE KATRINA DISPLACED INDIVIDUALS.Enacted
- Pub. L. 109-73, tit. III, sec. 303INCREASE IN STANDARD MILEAGE RATE FOR CHARITABLE USE OF VEHICLES.Enacted
- Pub. L. 109-73, tit. III, sec. 304MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS EXCLUDED FROM GROSS INCOME.Enacted
- Pub. L. 109-73, tit. III, sec. 305CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY.Enacted
- Pub. L. 109-73, tit. III, sec. 306CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF BOOK INVENTORIES TO PUBLIC SCHOOLS.Enacted
- Pub. L. 109-73, tit. IV, sec. 401EXCLUSIONS OF CERTAIN CANCELLATIONS OF INDEBTEDNESS BY REASON OF HURRICANE KATRINA.Enacted
- Pub. L. 109-73, tit. IV, sec. 402SUSPENSION OF CERTAIN LIMITATIONS ON PERSONAL CASUALTY LOSSES.Enacted
- Pub. L. 109-73, tit. IV, sec. 403REQUIRED EXERCISE OF AUTHORITY UNDER SECTION 7508A FOR TAX RELIEF RELATING TO HURRICANE KATRINA.Enacted
- Pub. L. 109-73, tit. IV, sec. 404SPECIAL RULES FOR MORTGAGE REVENUE BONDS.Enacted
- Pub. L. 109-73, tit. IV, sec. 405EXTENSION OF REPLACEMENT PERIOD FOR NONRECOGNITION OF GAIN FOR PROPERTY LOCATED IN HURRICANE KATRINA DISASTER AREA.Enacted
- Pub. L. 109-73, tit. IV, sec. 406SPECIAL RULE FOR DETERMINING EARNED INCOME.Enacted
- Pub. L. 109-73, tit. IV, sec. 407AUTHORITY TO MAKE ADJUSTMENTS REGARDING TAXPAYER AND DEPENDENCY STATUS.Enacted
- Pub. L. 109-73, tit. V, sec. 501EMERGENCY REQUIREMENT.Enacted