in section 2(1), or (ii) such person was evacuated from such abode by reason of such storms and flooding, and (3) such person is provided housing free of charge by the taxpayer in the principal residence of the taxpayer for a period of 60 consecutive days which ends in such taxable year. Such term shall not include the spouse or any dependent of the taxpayer. (d) Compensation for housing No deduction shall be allowed under this section if the taxpayer receives any rent or other amount (from any source) in connection with the providing of such housing. 303. Increase in standard mileage rate for charitable use of vehicles Notwithstanding section 170(i) of the Internal Revenue Code of 1986, for purposes of computing the deduction under section 170 of such Code for use of a vehicle described in subsection (f)(12)(E)(i) of such section for provision of relief during the period beginning on the applicable disaster date, and ending on December 31, 2017, and related to the severe storms and flooding giving rise to the Presidential declaration described in section 2(1), the standard mileage rate shall be 70 percent of the standard mileage rate in effect under section 162(a) of such Code at the time of such use. Any increase under this section shall be rounded to the next highest cent. 304. Mileage reimbursements to charitable volunteers excluded from gross income (a) In general For purposes of the Internal Revenue Code of 1986, gross income of an individual for taxable years ending on or after the applicable disaster date, does not include amounts received, from an organization described in section 170(c) of such Code, as reimbursement of operating expenses with respect to use of a passenger automobile for the benefit of such organization in connection with providing relief during the period beginning on the applicable disaster date, and ending on December 31, 2017, and relating to the severe storms and flooding giving rise to the Presidential declaration described in section 2(1). The preceding sentence shall apply only