; Federally declared disaster The terms disaster area and Federally declared disaster area shall have the respective meanings given such terms in section 165(i). (4) Certain rules to apply For purposes of this section, rules similar to the rules of sections 51(i)(1) and 52 shall apply. (5) Application of section This section shall apply to lodging furnished to an individual during the 6-month period beginning on the date the Federally declared disaster first occurred with respect to such disaster area. . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting before section 140 the following new item: Sec. 139G. Employer-provided housing for individual affected by disaster. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016. 320. Increased expensing and bonus depreciation for qualified disaster assistance property (a) In general Subclause (I) of section 168(n)(2)(A)(ii) of the Internal Revenue Code of 1986, as amended by this Act, is amended by striking or during the period beginning after December 31, 2011, and before January 1, 2016 and inserting or after December 31, 2011 . (b) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2016, with respect to disasters declared after such date. 321. Increase in standard mileage rate for charitable use of vehicle (a) In general Section 170(i) of the Internal Revenue Code of 1986 is amended by adding at the end the following: For use of a vehicle described in subsection (f)(12)(E)(i) for provision of relief related to a Federally declared disaster during the 1-year period beginning on the date the Federally declared disaster first occurred, the standard mileage rate shall be 70 percent of the standard mileage rate in effect under section 162(a) at the time of such use. Any increase under the preceding sentence shall be rounded to the next highest cent. . 322. Work opportunity