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  <summary>	1/23/2007--Introduced.&lt;br/&gt;Sets forth a special rule for the tax treatment of amounts received by a taxpayer from the Louisiana Recovery Authority or the Mississippi Development Authority for the repair or reconstruction of such taxpayer's primary residence due to hurricane damage in 2005.&lt;br/&gt;</summary>
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  <topresident-datetime type="date">2007-01-23</topresident-datetime>
  <updated type="timestamp">Thu Nov 06 18:45:27 -0600 2008</updated>
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      <title>To clarify the tax treatment of certain payments made to homeowners by the Louisiana Recovery Authority and the Mississippi Development Authority.</title>
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