PUBLIC LAW 109–73—SEPT. 23, 2005 SEC.
407.
119 STAT. 2029
SECRETARIAL AUTHORITY TO MAKE ADJUSTMENTS REGARDING TAXPAYER AND DEPENDENCY STATUS.
With respect to taxable years beginning in 2005 or 2006, the Secretary of the Treasury or the Secretary’s delegate may make such adjustments in the application of the internal revenue laws as may be necessary to ensure that taxpayers do not lose any deduction or credit or experience a change of filing status by reason of temporary relocations by reason of Hurricane Katrina. Any adjustments made under the preceding sentence shall ensure that an individual is not taken into account by more than one taxpayer with respect to the same tax benefit.
TITLE V—EMERGENCY REQUIREMENT SEC. 501. EMERGENCY REQUIREMENT.
Any provision of this Act causing an effect on receipts, budget authority, or outlays is designated as an emergency requirement pursuant to section 402 of H. Con. Res. 95 (109th Congress). Approved September 23, 2005.
LEGISLATIVE HISTORY—H.R. 3768 (S. 1696): CONGRESSIONAL RECORD, Vol. 151 (2005): Sept. 15, considered and passed House. Considered and passed Senate, amended. Sept. 21, House agreed to Senate amendment with an amendment, pursuant to H. Res. 454. Senate concurred in House amendment.
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