Number: RS22249
Title: Income Tax Relief in Times of Disaster
Authors: Pamela J. Jackson, Government and Finance Division 
Abstract: Most recently, in response to hurricanes in the Gulf region (Katrina, Wilma, and Rita), Congress enacted additional tax relief. H.R. 3768, the Katrina Emergency Tax Relief Act of 2005, became P.L. 109-73 on September 23, 2005, and H.R. 4440, the Gulf Opportunity Zone Act of 2005, became P.L. 109-135 on December 22, 2005. The new laws expand existing tax relief for victims of the hurricanes.
Pages: 6
Date: February 17, 2006