(b) LIMITATIONS.—
(1) DOLLAR LIMITATION.—The reduction under 
subsection (a) shall not exceed $2,000, reduced by the 
amount of the reduction under this section for all 
prior taxable years. 
(2) INDIVIDUALS
TAKEN
INTO
ACCOUNT
ONLY 
ONCE.—An individual shall not be taken into account 
under subsection (a) if such individual was taken 
into account under such subsection by the taxpayer 
for any prior taxable year. 
(3) IDENTIFYING INFORMATION REQUIRED.—An 
individual shall not be taken into account under sub-
section (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 Au-
gust 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 begin-
ning 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 IN-
COME. 
(a) IN GENERAL.—For purposes of the Internal Rev-
enue 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 re-
lating 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 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. 
(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 contributions of inventory and other property) 
is amended by redesignating subparagraph (C) as subpara-
graph (D) and by inserting after subparagraph (B) the fol-
lowing 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 para-
graph shall be applied—