fied employer plan (as defined in section 72(p)(4) of the 
Internal Revenue Code of 1986)—
(1) if the due date pursuant to subparagraph 
(B) or (C) of section 72(p)(2) of such Code for any 
repayment with respect to such loan occurs during 
the period beginning after August 29, 2005, and 
ending before August 30, 2006, such due date shall 
be delayed for 1 year, 
(2) any subsequent repayments with respect to 
any such loan shall be appropriately adjusted to re-
flect the delay in the due date under paragraph (1) 
and any interest accruing during such delay, and 
(3) in determining the 5-year period and the 
term of a loan under subparagraph (B) or (C) of 
section 72(p)(2) of such Code, such period shall be 
disregarded. 
SEC. 205. PROVISIONS RELATING TO PLAN AMENDMENTS. 
(a) IN GENERAL.—If this section applies to any plan 
or contract amendment—
(1) such plan or contract shall be treated as 
being operated in accordance with the terms of the 
plan during the period described in subsection 
(b)(2)(A), and 
(2) except as provided by the Secretary of the 
Treasury, such plan shall not fail to meet the re-
quirements of section 411(d)(6) of the Internal Rev-
enue Code of 1986 and section 204(g) of the Em-
ployee Retirement Income Security Act of 1974 by 
reason of such amendment. 
(b) AMENDMENTS TO WHICH SECTION APPLIES.—
(1) IN GENERAL.—This section shall apply to 
any amendment to any plan or annuity contract 
which is made—
(A) pursuant to any amendment made by 
this title, or pursuant to any regulation issued 
by the Secretary of the Treasury or the Sec-
retary of Labor under this title, and 
(B) on or before the last day of the first 
plan year beginning on or after January 1, 
2007, or such later date as the Secretary of the 
Treasury may prescribe. 
In the case of a governmental plan (as defined in 
section 414(d) of the Internal Revenue Code of 
1986), subparagraph (B) shall be applied by sub-
stituting the date which is 2 years after the date 
otherwise applied under subparagraph (B). 
(2) CONDITIONS.—This section shall not apply 
to any amendment unless—
(A) during the period—
(i) beginning on the date the legisla-
tive or regulatory amendment described in 
paragraph (1)(A) takes effect (or in the 
case of a plan or contract amendment not 
required by such legislative or regulatory 
amendment, the effective date specified by 
the plan), and 
(ii) ending on the date described in 
paragraph (1)(B) (or, if earlier, the date 
the plan or contract amendment is adopt-
ed), 
the plan or contract is operated as if such plan 
or contract amendment were in effect; and 
(B) such plan or contract amendment ap-
plies retroactively for such period. 
TITLE III—EXTENSION OF CER-
TAIN PROVISIONS TO FLOR-
IDA AND OTHER AFFECTED 
AREAS 
SEC. 301. EXTENSION OF CERTAIN PROVISIONS TO FLOR-
IDA AND OTHER AFFECTED AREAS. 
(a) IN GENERAL.—The following provisions shall be 
applied as if they did not include the phrase ‘‘individual 
or individual and public’’:
(1) Section 101 of this Act (relating to exten-
sion of replacement period for nonrecognition of 
gain). 
(2) Section 104 of this Act (relating to exclu-
sion of certain cancellations of indebtedness), but 
only if the discharge is on account of Hurricane 
Katrina. 
(3) Section 105 of this Act (relating to special 
rules for mortgage revenue bonds), but only with re-
spect to residences damaged as a result of Hurricane 
Katrina. 
(4) Section 106 of this Act (relating to suspen-
sion of certain limitations on personal casualty 
losses). 
(5) Section 107 of this Act (relating to addi-
tional exemption for housing Hurricane Katrina dis-
placed individuals). 
(6) Sections 108 and 109 of this Act (relating 
to special rule for certain family related benefits), 
but only with respect to individuals dislocated from 
their residence by reason of Hurricane Katrina. 
(7) Title II of this Act (relating to penalty free 
use of retirement funds in the case of natural disas-
ters) and section 72(t)(2)(G) of the Internal Rev-
enue Code of 1986 (as added by section 201 of this 
Act). 
(b) CLARIFICATION OF SCOPE OF PROVISIONS RE-
LATING
TO CHARITABLE CONTRIBUTIONS.—The provi-
sions of sections 102 and 103 shall apply to relief efforts 
related to Hurricane Katrina whether or not such efforts 
are carried out in an area directly impacted by Hurricane 
Katrina.
Passed the House of Representatives September 15, 
2005. 
Attest:
Clerk.