H. R. 3768—9
individual is included on the return of the taxpayer for such 
taxable year. 
(c) HURRICANE KATRINA DISPLACED INDIVIDUAL.—For purposes 
of this section, the term ‘‘Hurricane Katrina displaced individual’’ 
means, with respect to any taxpayer for any taxable year, any 
natural person if—
(1) such person’s principal place of abode on August 28, 
2005, was in the Hurricane Katrina disaster area, 
(2)(A) in the case of such an abode located in the core 
disaster area, such person is displaced from such abode, or 
(B) in the case of such an abode located outside of the 
core disaster area, such person is displaced from such abode, 
and 
(i) such abode was damaged by Hurricane Katrina, 
or 
(ii) such person was evacuated from such abode by 
reason of Hurricane Katrina, and 
(3) such person is provided housing free of charge by the 
taxpayer in the principal residence of the taxpayer for a period 
of 60 consecutive days which ends in such taxable year. 
Such term shall not include the spouse or any dependent of the 
taxpayer. 
(d) COMPENSATION
FOR
HOUSING.—No deduction shall be 
allowed under this section if the taxpayer receives any rent or 
other amount (from any source) in connection with the providing 
of such housing. 
SEC. 303. INCREASE IN STANDARD MILEAGE RATE FOR CHARITABLE 
USE OF VEHICLES. 
Notwithstanding section 170(i) of the Internal Revenue Code 
of 1986, for purposes of computing the deduction under section 
170 of such Code for use of a vehicle described in subsection 
(f)(12)(E)(i) of such section for provision of relief related to Hurricane 
Katrina during the period beginning on August 25, 2005, and ending 
on December 31, 2006, the standard mileage rate shall be 70 
percent of the standard mileage rate in effect under section 162(a) 
of such Code at the time of such use. Any increase under this 
section shall be rounded to the next highest cent. 
SEC. 304. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS 
EXCLUDED FROM GROSS INCOME. 
(a) IN GENERAL.—For purposes of the Internal Revenue Code 
of 1986, gross income of an individual for taxable years ending 
on or after August 25, 2005, does not include amounts received, 
from an organization described in section 170(c) of such Code, 
as reimbursement of operating expenses with respect to use of 
a passenger automobile for the benefit of such organization in 
connection with providing relief relating to Hurricane Katrina 
during the period beginning on August 25, 2005, and ending on 
December 31, 2006. The preceding sentence shall apply only to 
the extent that the expenses which are reimbursed would be deduct-
ible under chapter 1 of such Code if section 274(d) of such Code 
were applied—
(1) by using the standard business mileage rate in effect 
under section 162(a) at the time of such use, and 
(2) as if the individual were an employee of an organization 
not described in section 170(c) of such Code.
H. R. 3768—10
(b) APPLICATION TO VOLUNTEER SERVICES ONLY.—Subsection 
(a) shall not apply with respect to any expenses relating to the 
performance of services for compensation. 
(c) NO DOUBLE BENEFIT.—No deduction or credit shall be 
allowed under any other provision of such Code with respect to 
the expenses excludable from gross income under subsection (a). 
SEC. 305. CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD 
INVENTORY. 
(a) IN GENERAL.—Paragraph (3) of section 170(e) of the Internal 
Revenue Code of 1986 (relating to special rule for certain contribu-
tions of inventory and other property) is amended by redesignating 
subparagraph (C) as subparagraph (D) and by inserting after 
subparagraph (B) the following new subparagraph: 
‘‘(C) SPECIAL RULE FOR CONTRIBUTIONS OF FOOD INVEN-
TORY.—
‘‘(i) GENERAL RULE.—In the case of a charitable 
contribution of food from any trade or business of the 
taxpayer, this paragraph shall be applied—
‘‘(I) without regard to whether the contribution 
is made by a C corporation, and 
‘‘(II) only to food that is apparently wholesome 
food. 
‘‘(ii) LIMITATION.—In the case of a taxpayer other 
than a C corporation, the aggregate amount of such 
contributions for any taxable year which may be taken 
into account under this section shall not exceed 10 
percent of the taxpayer’s aggregate net income for such 
taxable year from all trades or businesses from which 
such contributions were made for such year, computed 
without regard to this section. 
‘‘(iii) APPARENTLY
WHOLESOME
FOOD.—For pur-
poses of this subparagraph, the term ‘apparently 
wholesome food’ has the meaning given to such term 
by section 22(b)(2) of the Bill Emerson Good Samaritan 
Food Donation Act (42 U.S.C. 1791(b)(2)), as in effect 
on the date of the enactment of this subparagraph. 
‘‘(iv) TERMINATION.—This subparagraph shall not 
apply to contributions made after December 31, 2005.’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to contributions made on or after August 28, 2005, 
in taxable years ending after such date. 
SEC. 306. CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF BOOK 
INVENTORIES TO PUBLIC SCHOOLS. 
(a) IN GENERAL.—Paragraph (3) of section 170(e) of the Internal 
Revenue Code of 1986 (relating to certain contributions of ordinary 
income and capital gain property), as amended by section 305, 
is amended by redesignating subparagraph (D) as subparagraph 
(E) and by inserting after subparagraph (C) the following new 
subparagraph: 
‘‘(D) SPECIAL RULE FOR CONTRIBUTIONS OF BOOK INVEN-
TORY TO PUBLIC SCHOOLS.—
‘‘(i) CONTRIBUTIONS OF BOOK INVENTORY.—In deter-
mining whether a qualified book contribution is a quali-
fied contribution, subparagraph (A) shall be applied 
without regard to whether the donee is an organization