I 
109TH CONGRESS 
1ST SESSION H. R. 3744 
To amend the Internal Revenue Code of 1986 to provide incentives for 
Americans to open their homes to fellow Americans from the Gulf Coast 
who were devastated by Hurricane Katrina, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 13, 2005 
Mr. GONZALEZ (for himself and Mr. REYES) introduced the following bill; 
which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
incentives for Americans to open their homes to fellow 
Americans from the Gulf Coast who were devastated 
by Hurricane Katrina, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Katrina Aftermath Re-
lief Effort Tax Credit Act’’. 
SEC. 2. FINDINGS AND PURPOSES. 
(a) FINDINGS.—The Congress finds the following:
(1) Hurricane Katrina devastated the Gulf 
Coast States of Louisiana, Mississippi, and Alabama 
on August 29, 2005. 
(2) An estimated 1,000,000 Americans from 
the Gulf Coast were forced to flee their homes as a 
result of Hurricane Katrina. 
(3) Many of the displaced victims of Hurricane 
Katrina are currently residing in shelters across the 
country, including in Texas, Louisiana, Mississippi, 
Alabama, Wisconsin, Arkansas, Florida, Tennessee, 
Georgia, and other States. 
(4) Many of these shelters, including Kelly USA 
in San Antonio and the Astrodome in Houston, are 
only intended to serve as temporary homes for the 
victims of Hurricane Katrina. 
(5) In addition to the temporary shelters, 
Americans have opened their homes to welcome the 
victims of Hurricane Katrina. Many Americans who 
have opened their homes also pay expenses such as 
food, clothing, school supplies, transportation, or 
personal items for the benefit of those victims of 
Hurricane Katrina residing with them. 
(6) Due to the devastation of Hurricane 
Katrina, many Americans from the Gulf Coast can-
not return to their homes for many months. As a re-
sult, it is necessary to find intermediate-term and 
long-term housing for the victims of Hurricane 
Katrina. 
(7) Long-term housing can be difficult to locate 
in certain areas. In addition, locating long-term 
housing can be a lengthy process. 
(8) Intermediate-term housing is appropriate 
for the victims of Hurricane Katrina until long-term 
housing can be located. 
(9) Opening private homes to victims of Hurri-
cane Katrina is vital to the overall effort to find in-
termediate-term housing for the victims of Hurri-
cane Katrina. 
(b) PURPOSES.—The purposes of this Act are as fol-
lows: 
(1) To provide incentives for Americans to open 
their homes to fellow Americans from the Gulf Coast 
who were devastated by Hurricane Katrina. 
(2) To partially offset expenses paid by Ameri-
cans who open their homes to victims of Hurricane 
Katrina. 
(3) To amend the Internal Revenue Code of 
1986 to provide a tax credit to partially offset the 
costs of food, clothing, school supplies, transpor-
tation, or personal items paid by Americans who
house victims of Hurricane Katrina for the benefit 
of such victims of Hurricane Katrina. 
SEC. 3. KATRINA AFTERMATH RELIEF EFFORT CREDIT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to refundable credits) is amended by redes-
ignating section 36 as section 37 and by inserting after 
section 35 the following new section: 
‘‘SEC. 36. KATRINA AFTERMATH RELIEF EFFORT CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
equal to the qualified housing support expenses paid or 
incurred by the taxpayer during the taxable year for the 
benefit of a qualified individual who resides in housing 
provided by the taxpayer. 
‘‘(b) LIMITATION.—The credit allowable under sub-
section (a) for any taxable year shall not exceed $1,000. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED INDIVIDUAL.—The term ‘quali-
fied individual’ means any individual who is dis-
placed by reason of Hurricane Katrina. 
‘‘(2) 
QUALIFIED
HOUSING
SUPPORT
EX-
PENSES.—The term ‘qualified housing support ex-
penses’ means any expenses paid or incurred for