The Katrina Emergency Tax Relief Act of 2005 was signed into law on September 23, 2005. Pub. L. No. 109-73, Stat. (2005). The following summarizes the major provisions of that legislation.
Harl, Neil E.
"Selected Provisions of the Katrina Emergency Tax Relief Act of 2005,"
Agricultural Law Digest: Vol. 16
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol16/iss19/1