•HRES 454 EH 
taken into account under such subsection by the tax-
payer for any prior taxable year. 
(3) IDENTIFYING
INFORMATION
REQUIRED.—
An individual shall not be taken into account under 
subsection (a) for a taxable year unless the taxpayer 
identification number of such 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 dis-
aster 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
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(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 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 Katrina during the 
period beginning on August 25, 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.
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SEC. 304. 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 August 25, 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 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 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) 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.
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(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 contributions of inventory and other prop-
erty) 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 INVENTORY.—
‘‘(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 cor-
poration, and 
‘‘(II) only to food that is appar-
ently wholesome food. 
‘‘(ii) LIMITATION.—In the case of a 
taxpayer other than a C corporation, the