2005 allowances armedforces conservationandrestoration disasterrelief etc families federalaidtocommunitydevelopment federalaidtosmallbusiness finance gulfstates healthinsurance historicbuildings hurricanekatrina incometax incometaxdeductions incometaxdeductionsforlosses insurancerequirements lawandlegislation marriedpeople pay rehabilitationinvestmenttaxcredit soldiers taxation unitedstates