I 
109TH CONGRESS 
1ST SESSION H. R. 4445 
To provide an exclusion from gross income for income earned in 2005 from 
sources within the Hurricanes Katrina and Rita core disaster area. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 6, 2005 
Mr. JINDAL introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To provide an exclusion from gross income for income earned 
in 2005 from sources within the Hurricanes Katrina 
and Rita core disaster area. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EXCLUSION OF INCOME FOR RESIDENTS OF 
THE HURRICANES KATRINA AND RITA CORE 
DISASTER AREA. 
(a) GENERAL RULE.—In the case of an individual, 
there shall be excluded from gross income for each taxable 
year beginning during calendar year 2005 an amount 
equal to the qualified earned income of the taxpayer.
(b) LIMITATION BASED ON FOREIGN EARNED IN-
COME EXCLUSION RULE.— 
(1) IN GENERAL.—The amount which may be 
excluded under subsection (a) for any taxable year 
shall not exceed the amount of qualified earned in-
come computed on a daily basis at an annual rate 
equal to the exclusion amount for the calendar year 
in which such taxable year begins. 
(2) EXCLUSION
AMOUNT.—For purposes of 
paragraph (1), the exclusion amount is the amount 
in effect for calendar year 2005 under section 
911(b)(2) of the Internal Revenue Code of 1986. 
(c) QUALIFIED EARNED INCOME.—For purposes of 
this section— 
(1) IN GENERAL.—The term ‘‘qualified earned 
income’’ means earned income (as defined by section 
911(d)(2) of such Code) of a qualified individual. 
For purposes of the preceding sentence, rules similar 
to the rules of section 911(b) of such Code shall 
apply. 
(2) QUALIFIED INDIVIDUAL.—The term ‘‘quali-
fied individual’’ means an individual whose tax home 
is in the Hurricanes Katrina and Rita core disaster 
area and—
(A) who is a citizen or resident of the 
United States and establishes to the satisfac-
tion of the Secretary that he has been a bona 
fide resident of the Hurricanes Katrina and 
Rita core disaster area for the uninterrupted 
period which includes the entire taxable year 
beginning in 2005, 
(B) who is a citizen or resident of the 
United States and who, during calendar year 
2005, is present in such core disaster area dur-
ing at least 330 full days in such year, or 
(C) whose earned income for the imme-
diately preceding taxable year attributable to 
sources within the Hurricanes Katrina and Rita 
core disaster area is greater than 50 percent of 
such individual’s total earned income for such 
taxable year. 
(3) TAX HOME.—The term ‘‘tax home’’ means, 
with respect to any individual, such individual’s 
home for purposes of section 162(a)(2) of such Code 
(relating to traveling expenses while away from 
home). An individual shall not be treated as having 
a tax home in the Hurricanes Katrina and Rita core 
disaster area for any period for which his abode is
within the United States outside of the Hurricanes 
Katrina and Rita core disaster area. 
(4) HURRICANES KATRINA AND RITA CORE DIS-
ASTER AREA.— 
(A) IN GENERAL.—The term ‘‘Hurricanes 
Katrina and Rita core disaster area’’ means 
that portion of the Hurricane Katrina disaster 
area and the Hurricane Rita disaster area de-
termined by the President to warrant individual 
or individual and public assistance from the 
Federal Government under the Robert T. Staf-
ford Disaster Relief and Emergency Assistance 
Act by reason of Hurricane Katrina or Hurri-
cane Rita. 
(B) 
HURRICANE
KATRINA
DISASTER 
AREA.—The term ‘‘Hurricane Katrina disaster 
area’’ means an area with respect to which a 
major disaster has been declared by the Presi-
dent before September 14, 2005, under section 
401 of the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act by reason of 
Hurricane Katrina. 
(C) HURRICANE RITA DISASTER AREA.— 
The term ‘‘Hurricane Rita disaster area’’ 
means an area with respect to which a major
disaster has been declared by the President, be-
fore October 6, 2005, under section 401 of the 
Robert T. Stafford Disaster Relief and Emer-
gency Assistance Act by reason of Hurricane 
Rita. 
(5) WAIVER
OF
PERIOD
OF
STAY.—Notwith-
standing paragraph (2), an individual who— 
(A) is a bona fide resident of, or is present 
in, the Hurricanes Katrina and Rita core dis-
aster area for any period, 
(B) leaves the Hurricanes Katrina and 
Rita core disaster area by reason of Hurricane 
Katrina or Hurricane Rita— 
(i) during any period during which the 
Secretary determines that individuals were 
required to leave such area because of ad-
verse conditions in such area which pre-
cluded the normal conduct of business by 
such individuals, and 
(ii) before meeting the requirements 
of paragraph (1), and 
(iii) establishes to the satisfaction of 
the Secretary that such individual could 
reasonably have been expected to have met
such requirements but for the conditions 
referred to in clause (i), 
shall be treated as a qualified individual with 
respect to the period described in subparagraph 
(A) during which he was a bona fide resident 
of, or was present in, such core disaster area 
and in applying subsection (b) with respect to 
such individual, only the days within such pe-
riod shall be taken into account. 
(d) SECRETARY DEFINED.—For purposes of this sec-
tion, the term ‘‘Secretary’’ means the Secretary of the 
Treasury or the Secretary’s delegate. 
(e) AMOUNTS EXCLUDED TREATED AS SECTION 911 
EXCLUSION
FOR PURPOSES
OF INTERNAL REVENUE 
CODE OF 1986.—For purposes of the Internal Revenue 
Code of 1986, any amount excluded under this section 
shall be treated as an amount to excluded under section 
911 of such Code. 
(f) RULE OF INTERPRETATION.—This section shall 
be interpreted and applied using the principles of section 
911 of such Code. 
(g) REGULATIONS.—The Secretary shall prescribe 
such regulations as may be necessary or appropriate to 
carry out the purposes of this section. Such regulations
shall be similar to the regulations prescribed under section 
911(d)(9) of such Code. 
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