I 
109TH CONGRESS 
1ST SESSION H. R. 4334 
To provide emergency tax relief for persons affected by Hurricane Wilma. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 15, 2005 
Mr. SHAW (for himself, Mr. FOLEY, Ms. ROS-LEHTINEN, Mr. HASTINGS of 
Florida, Mr. LINCOLN DIAZ-BALART of Florida, Mr. MARIO DIAZ- 
BALART of Florida, Mr. WEXLER, Ms. HARRIS, Ms. GINNY BROWN- 
WAITE of Florida, Mr. MACK, Mr. BILIRAKIS, Mr. MILLER of Florida, 
Ms. WASSERMAN SCHULTZ, Ms. CORRINE BROWN of Florida, Mr. 
CRENSHAW, Mr. PUTNAM, and Mr. DAVIS of Florida) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means, 
and in addition to the Committee on the Budget, for a period to be subse-
quently determined by the Speaker, in each case for consideration of such 
provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To provide emergency tax relief for persons affected by 
Hurricane Wilma. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Hurricane Wilma Taxpayer Relief Act of 2005’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows:
Sec. 1. Short title, etc. 
Sec. 2. Hurricane Wilma disaster area. 
TITLE I—SPECIAL RULES FOR USE OF RETIREMENT FUNDS FOR 
RELIEF RELATING TO HURRICANE WILMA 
Sec. 101. Tax-favored withdrawals from retirement plans for relief relating to 
Hurricane Wilma. 
Sec. 102. Recontributions of withdrawals for home purchases cancelled due to 
Hurricane Wilma. 
Sec. 103. Loans from qualified plans for relief relating to Hurricane Wilma. 
Sec. 104. Provisions relating to plan amendments. 
TITLE II—CHARITABLE GIVING INCENTIVES 
Sec. 201. Temporary suspension of limitations on charitable contributions. 
Sec. 202. Increase in standard mileage rate for charitable use of vehicles. 
Sec. 203. Mileage reimbursements to charitable volunteers excluded from gross 
income. 
TITLE III—ADDITIONAL TAX RELIEF PROVISIONS 
Sec. 301. Suspension of certain limitations on personal casualty losses. 
Sec. 302. Extension of replacement period for nonrecognition of gain for prop-
erty located in Hurricane Wilma disaster area. 
TITLE IV—EMERGENCY REQUIREMENT 
Sec. 401. Emergency requirement. 
SEC. 2. HURRICANE WILMA DISASTER AREA. 
For purposes of this Act— 
(1) HURRICANE WILMA DISASTER AREA.—The 
term ‘‘Hurricane Wilma disaster area’’ means an 
area with respect to which a major disaster has been 
declared by the President under section 401 of the 
Robert T. Stafford Disaster Relief and Emergency 
Assistance Act by reason of Hurricane Wilma. 
(2) CORE
DISASTER
AREA.—The term ‘‘core 
disaster area’’ means that portion of the Hurricane 
Wilma disaster area determined by the President to 
warrant individual or individual and public assist-
ance from the Federal Government under such Act.
TITLE I—SPECIAL RULES FOR 
USE OF RETIREMENT FUNDS 
FOR RELIEF RELATING TO 
HURRICANE WILMA 
SEC. 101. TAX-FAVORED WITHDRAWALS FROM RETIRE-
MENT PLANS FOR RELIEF RELATING TO HUR-
RICANE WILMA. 
(a) IN GENERAL.—Section 72(t) of the Internal Rev-
enue Code of 1986 shall not apply to any qualified Hurri-
cane Wilma distribution. 
(b) AGGREGATE DOLLAR LIMITATION.— 
(1) IN GENERAL.—For purposes of this section, 
the aggregate amount of distributions received by an 
individual which may be treated as qualified Hurri-
cane Wilma distributions for any taxable year shall 
not exceed the excess (if any) of— 
(A) $100,000, over 
(B) the sum of— 
(i) the aggregate amounts treated as 
qualified Hurricane Wilma distributions re-
ceived by such individual for all prior tax-
able years, and 
(ii) the aggregate amounts treated as 
qualified Hurricane Katrina distributions 
(as defined in section 101 of the Katrina
Emergency Relief Act of 2005) received by 
such individual for such taxable year and 
all prior taxable years. 
(2) TREATMENT OF PLAN DISTRIBUTIONS.—If 
a distribution to an individual would (without regard 
to paragraph (1)) be a qualified Hurricane Wilma 
distribution, a plan shall not be treated as violating 
any requirement of the Internal Revenue Code of 
1986 merely because the plan treats such distribu-
tion as a qualified Hurricane Wilma distribution, 
unless the aggregate amount of such distributions 
and qualified Hurricane Katrina distributions (as 
defined in section 101 of the Katrina Emergency 
Tax Relief Act of 2005) from all plans maintained 
by the employer (and any member of any controlled 
group which includes the employer) to such indi-
vidual exceeds $100,000. 
(3) CONTROLLED
GROUP.—For purposes of 
paragraph (2), the term ‘‘controlled group’’ means 
any group treated as a single employer under sub-
section (b), (c), (m), or (o) of section 414 of such 
Code. 
(c) AMOUNT DISTRIBUTED MAY BE REPAID.— 
(1) IN GENERAL.—Any individual who receives 
a qualified Hurricane Wilma distribution may, at
any time during the 3-year period beginning on the 
day after the date on which such distribution was re-
ceived, make one or more contributions in an aggre-
gate amount not to exceed the amount of such dis-
tribution to an eligible retirement plan of which such 
individual is a beneficiary and to which a rollover 
contribution of such distribution could be made 
under 
section 
402(c), 
403(a)(4), 
403(b)(8), 
408(d)(3), or 457(e)(16) of such Code, as the case 
may be. 
(2) TREATMENT OF REPAYMENTS OF DISTRIBU-
TIONS FROM ELIGIBLE RETIREMENT PLANS OTHER 
THAN IRAS.—For purposes of such Code, if a con-
tribution is made pursuant to paragraph (1) with re-
spect to a qualified Hurricane Wilma distribution 
from an eligible retirement plan other than an indi-
vidual retirement plan, then the taxpayer shall, to 
the extent of the amount of the contribution, be 
treated as having received the qualified Hurricane 
Wilma distribution in an eligible rollover distribution 
(as defined in section 402(c)(4) of such Code) and 
as having transferred the amount to the eligible re-
tirement plan in a direct trustee to trustee transfer 
within 60 days of the distribution.
(3) TREATMENT
OF
REPAYMENTS
FOR
DIS-
TRIBUTIONS
FROM
IRAS.—For purposes of such 
Code, if a contribution is made pursuant to para-
graph (1) with respect to a qualified Hurricane 
Wilma distribution from an individual retirement 
plan (as defined by section 7701(a)(37) of such 
Code), then, to the extent of the amount of the con-
tribution, the qualified Hurricane Wilma distribution 
shall be treated as a distribution described in section 
408(d)(3) of such Code and as having been trans-
ferred to the eligible retirement plan in a direct 
trustee to trustee transfer within 60 days of the dis-
tribution. 
(d) DEFINITIONS.—For purposes of this section— 
(1) QUALIFIED HURRICANE WILMA DISTRIBU-
TION.—Except as provided in subsection (b), the 
term ‘‘qualified Hurricane Wilma distribution’’ 
means any distribution from an eligible retirement 
plan made on or after October 23, 2005, and before 
January 1, 2007, to an individual whose principal 
place of abode on October 23, 2005, is located in the 
Hurricane Wilma disaster area and who has sus-
tained an economic loss by reason of Hurricane 
Wilma.
(2) ELIGIBLE RETIREMENT PLAN.—The term 
‘‘eligible retirement plan’’ shall have the meaning 
given such term by section 402(c)(8)(B) of such 
Code. 
(e) INCOME INCLUSION SPREAD OVER 3 YEAR PE-
RIOD
FOR QUALIFIED HURRICANE WILMA DISTRIBU-
TIONS.— 
(1) IN GENERAL.—In the case of any qualified 
Hurricane Wilma distribution, unless the taxpayer 
elects not to have this subsection apply for any tax-
able year, any amount required to be included in 
gross income for such taxable year shall be so in-
cluded ratably over the 3-taxable year period begin-
ning with such taxable year. 
(2) SPECIAL
RULE.—For purposes of para-
graph (1), rules similar to the rules of subparagraph 
(E) of section 408A(d)(3) of such Code shall apply. 
(f) SPECIAL RULES.— 
(1) EXEMPTION
OF
DISTRIBUTIONS
FROM 
TRUSTEE
TO
TRUSTEE
TRANSFER
AND
WITH-
HOLDING
RULES.—For 
purposes 
of 
sections 
401(a)(31), 402(f), and 3405 of such Code, qualified 
Hurricane Wilma distributions shall not be treated 
as eligible rollover distributions.
(2) QUALIFIED HURRICANE WILMA DISTRIBU-
TIONS TREATED AS MEETING PLAN DISTRIBUTION 
REQUIREMENTS.—For purposes of such Code, a 
qualified Hurricane Wilma distribution shall be 
treated as meeting the requirements of sections 
401(k)(2)(B)(i), 403(b)(7)(A)(ii), 403(b)(11), and 
457(d)(1)(A) of such Code. 
SEC. 102. RECONTRIBUTIONS OF WITHDRAWALS FOR HOME 
PURCHASES CANCELLED DUE TO HURRI-
CANE WILMA. 
(a) RECONTRIBUTIONS.— 
(1) IN GENERAL.—Any individual who received 
a qualified distribution may, during the period be-
ginning on October 23, 2005, and ending on Feb-
ruary 28, 2006, make one or more contributions in 
an aggregate amount not to exceed the amount of 
such qualified distribution to an eligible retirement 
plan (as defined in section 402(c)(8)(B) of the Inter-
nal Revenue Code of 1986) of which such individual 
is a beneficiary and to which a rollover contribution 
of such distribution could be made under section 
402(c), 403(a)(4), 403(b)(8), or 408(d)(3) of such 
Code, as the case may be. 
(2) TREATMENT OF REPAYMENTS.—Rules simi-
lar to the rules of paragraphs (2) and (3) of section
101(c) of this Act shall apply for purposes of this 
section. 
(b) QUALIFIED DISTRIBUTION DEFINED.—For pur-
poses of this section, the term ‘‘qualified distribution’’ 
means any distribution— 
(1) described in section 401(k)(2)(B)(i)(IV), 
403(b)(7)(A)(ii) (but only to the extent such dis-
tribution 
relates 
to 
financial 
hardship), 
403(b)(11)(B), or 72(t)(2)(F) of such Code, 
(2) received after February 28, 2005, and be-
fore October 24, 2005, and 
(3) which was to be used to purchase or con-
struct a principal residence in the Hurricane Wilma 
disaster area, but which was not so purchased or 
constructed on account of Hurricane Wilma. 
(c) COORDINATION WITH RECONTRIBUTIONS DUE 
TO HURRICANE KATRINA.—In the case of any distribution 
which is a qualified distribution under this section and 
under section 102 of the Katrina Emergency Tax Relief 
Act of 2005, the amount of the contributions that may 
be made under paragraph (1) with respect to such dis-
tribution shall be reduced by the amount of any contribu-
tions taking into account section 102 of such Act.
SEC. 103. LOANS FROM QUALIFIED PLANS FOR RELIEF RE-
LATING TO HURRICANE WILMA. 
(a) INCREASE IN LIMIT ON LOANS NOT TREATED AS 
DISTRIBUTIONS.—In the case of any loan from a qualified 
employer plan (as defined under section 72(p)(4) of the 
Internal Revenue Code of 1986) to a qualified individual 
made after the date of enactment of this Act and before 
January 1, 2007— 
(1) clause (i) of section 72(p)(2)(A) of such 
Code shall be applied by substituting ‘‘$100,000’’ 
for ‘‘$50,000’’, and 
(2) clause (ii) of such section shall be applied 
by substituting ‘‘the present value of the nonforfeit-
able accrued benefit of the employee under the plan’’ 
for ‘‘one-half of the present value of the nonforfeit-
able accrued benefit of the employee under the 
plan’’. 
(b) DELAY OF REPAYMENT.—In the case of a quali-
fied individual with an outstanding loan on or after Octo-
ber 23, 2005, from a qualified employer plan (as defined 
in section 72(p)(4) of such Code)— 
(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 on October 23, 2005, and end-
ing on December 31, 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, the period described 
in paragraph (1) shall be disregarded. 
(c) QUALIFIED INDIVIDUAL.—For purposes of this 
section, the term ‘‘qualified individual’’ means an indi-
vidual whose principal place of abode on October 23, 2005, 
is located in the Hurricane Wilma disaster area and who 
has sustained an economic loss by reason of Hurricane 
Wilma. 
SEC. 104. PROVISIONS RELATING TO PLAN AMENDMENTS. 
(a) IN GENERAL.—If this section applies to any 
amendment to any plan or annuity contract, 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). 
(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 II—CHARITABLE GIVING 
INCENTIVES 
SEC. 201. TEMPORARY SUSPENSION OF LIMITATIONS ON 
CHARITABLE CONTRIBUTIONS. 
For purposes of section 301 of the Katrina Emer-
gency Tax Relief Act of 2005, a charitable contribution 
(as defined in section 170(c) of the Internal Revenue Code 
of 1986) paid by a corporation for relief efforts related 
to Hurricane Wilma shall be treated as though such con-
tribution were paid for relief efforts related to Hurricane 
Katrina. 
SEC. 202. INCREASE IN STANDARD MILEAGE RATE FOR 
CHARITABLE USE OF VEHICLES. 
Notwithstanding section 170(i) of the Internal Rev-
enue Code of 1986, for purposes of computing the deduc-
tion 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 Wilma during the 
period beginning on October 23, 2005, and ending on De-
cember 31, 2006, the standard mileage rate shall be 70 
percent of the standard mileage rate in effect under sec-
tion 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. 203. MILEAGE REIMBURSEMENTS TO CHARITABLE 
VOLUNTEERS EXCLUDED FROM GROSS IN-
COME. 
(a) IN GENERAL.—For purposes of the Internal Rev-
enue Code of 1986, gross income of an individual for tax-
able years ending on or after October 23, 2005, does not 
include amounts received, from an organization described 
in section 170(c) of such Code, as reimbursement of oper-
ating expenses with respect to use of a passenger auto-
mobile for the benefit of such organization in connection 
with providing relief relating to Hurricane Wilma during 
the period beginning on October 23, 2005, and ending on 
December 31, 2006. The preceding sentence shall apply 
only to the extent that the expenses which are reimbursed 
would be deductible under chapter 1 of such Code if sec-
tion 274(d) of such Code were applied—
(1) by using the standard business mileage rate 
in effect under section 162(a) of such Code 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. 
(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). 
TITLE III—ADDITIONAL TAX 
RELIEF PROVISIONS 
SEC. 301. SUSPENSION OF CERTAIN LIMITATIONS ON PER-
SONAL CASUALTY LOSSES. 
Paragraphs (1) and (2)(A) of section 165(h) of the 
Internal Revenue Code of 1986 shall not apply to losses 
described in section 165(c)(3) of such Code which arise 
in the Hurricane Wilma disaster area on or after October 
23, 2005, and which are attributable to Hurricane Wilma. 
In the case of any other losses, section 165(h)(2)(A) of 
such Code shall be applied without regard to the losses 
referred to in the preceding sentence.
SEC. 302. EXTENSION OF REPLACEMENT PERIOD FOR NON-
RECOGNITION OF GAIN FOR PROPERTY LO-
CATED 
IN 
HURRICANE 
WILMA 
DISASTER 
AREA. 
Clause (i) of section 1033(a)(2)(B) of the Internal 
Revenue Code of 1986 shall be applied by substituting ‘‘5 
years’’ for ‘‘2 years’’ with respect to property in the Hurri-
cane Wilma disaster area which is compulsorily or involun-
tarily converted on or after October 23, 2005, by reason 
of Hurricane Wilma, but only if substantially all of the 
use of the replacement property is in such area. 
TITLE IV—EMERGENCY 
REQUIREMENT 
SEC. 401. EMERGENCY REQUIREMENT. 
Any provision of this Act causing an effect on re-
ceipts, budget authority, or outlays is designated as an 
emergency requirement pursuant to section 402 of H. 
Con. Res. 95 (109th Congress). 
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