Are there any deductions related to Hurricane Katrina relief?

Yes. On September 23, 2005, the President signed the Katrina Emergency Tax Relief Act of 2005 into law. As one might guess, this Act provides various tax relief related to Hurricane Katrina.

With regard to deductions, there are two particularly relevant changes made by the Relief Act. First, it creates a new deduction for people who have given shelter to evacuees. Second, it increases the amount of charitable donations which may be deducted.