Tax file: Revenue agencies tender relief

The IRS and state tax agencies have offered a variety of relaxed filing deadlines and other waivers to help taxpayers cope with storm damage. Types of federal tax relief are described at www.irs.gov, which is updated frequently. The Federation of Tax Administrators, which links state tax agencies, provides links to state announcements at www.taxadmin.org.

Some forms of relief are trucking-specific. For instance, on September 7, the IRS announced that until November 1 it will permit highway vehicles to remove aviation fuel from four airports in Louisiana and Texas without violating the favorable excise tax treatment to which those airport fueling terminals are currently entitled. That waiver is intended to make up for shortages of diesel fuel.

The IRS also announced it would increase the allowable reimbursement rate for business use of personal vehicles from 40.5 cents per mile to 48.5 cents from September 1 through December 31, in light of higher gas prices. The agency said it would wait until nearer the end of the year to see what rate to apply in 2006.