For tax years beginning in 2005, the allowable deductions for the standard mileage rate for the period January 1, 2005, through August 31, 2005, are as follows:

• Business miles. The standard mileage rate for the cost of operating your car becomes 40.5 cents a mile for all business miles driven.
  
• Charitable services. The standard mileage rate allowed for use of your car when you use your car to provide charitable services to a charitable organization is 14 cents a mile.
  
• Charitable services — Hurricane Katrina relief services. If you used your vehicle in giving services to a charitable organization to provide relief related to Hurricane Katrina, the standard mileage rate allowed for use of your car is 29 cents a mile for miles driven after August 24, 2005, and before September 1, 2005.
  
• Medical reasons. The standard mileage rate allowed for use of your car for medical reasons is 15 cents a mile.
  
• Moving. The standard mileage rate for determining moving expenses is 15 cents a mile.

The allowable deductions for the standard mileage rate for the period September 1, 2005, through December 31, 2005, are as follows:

• Business miles. The standard mileage rate for the cost of operating your car becomes 48.5 cents a mile for all business miles driven.
  
• Charitable services. The standard mileage rate allowed for use of your car when you use your car to provide charitable services to a charitable organization remains at 14 cents a mile.
  
• Charitable services — Hurricane Katrina relief services. If you used your vehicle in giving services to a charitable organization to provide relief related to Hurricane Katrina, the standard mileage rate allowed for use of your car is 34 cents a mile.
  
• Medical reasons. The standard mileage rate allowed for use of your car for medical reasons is 22 cents a mile.
  
• Moving. The standard mileage rate for determining moving expenses is 22 cents a mile.