I 
110TH CONGRESS 
2D SESSION 
H. R. 6918 
To amend the Internal Revenue Code of 1986 to allow individuals a credit 
against income tax for expenses paid or incurred by reason of a manda-
tory evacuation. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 17, 2008 
Mr. BOUSTANY 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 allow indi-
viduals a credit against income tax for expenses paid 
or incurred by reason of a mandatory evacuation. 
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 ‘‘Evacuees Assistance 
Act of 2008’’. 
SEC. 2. CREDIT FOR EVACUATION EXPENSES IN MANDA-
TORY EVACUATION. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25D the following new 
section: 
‘‘SEC. 25E. EVACUATION EXPENSES IN MANDATORY EVACU-
ATION. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this subtitle for the taxable year an amount 
equal to the qualified evacuation expenses paid or incurred 
by the taxpayer during the taxable year, but only to the 
extent not otherwise compensated for by insurance or oth-
erwise. 
‘‘(b) DOLLAR LIMITATION.—The aggregate amount 
of qualified evacuation expenses which may be taken into 
account under subsection (a) for a taxable year shall not 
exceed $2,000. 
‘‘(c) QUALIFIED EVACUATION EXPENSES.—For pur-
poses of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified evacu-
ation expenses’ means the sum of all travel expenses 
(including meals and lodging) paid or incurred by 
the taxpayer during the taxable year by reason of a 
qualified evacuation. 
‘‘(2) QUALIFIED EVACUATION.—With respect to 
an individual, the term ‘qualified evacuation’ means 
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ican employers with respect to foreign affiliates) 
which are equivalent to the taxes referred to in 
subparagraph (A)(i) shall be treated as taxes 
referred to in such paragraph. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—No credit shall 
be allowed under subsection (a) for any expense for which 
an exclusion, deduction, or credit is allowed under any 
other provision of this chapter. 
‘‘(f) ELECTION NOT TO HAVE SECTION APPLY.—A 
taxpayer may elect not to have this section apply with re-
spect to the qualified evacuation expenses of the taxpayer 
for any taxable year.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25D the following new item: 
‘‘Sec. 25E. Evacuation expenses in mandatory evacuation.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after Au-
gust 29, 2008. 
Æ 
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