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 to the extent that the expenses which are reimbursed would be deductible under chapter 1 of such Code if section 274(d) of such Code were applied— (1) by using the standard business mileage rate in effect under section 162(a) at the time of such use, and (2) as if the individual were an employee of an organization not described in section 170(c) of such Code. (b) Application To volunteer services only Subsection (a) shall not apply with respect to any expenses relating to the performance of services for compensation. (c) No double benefit No deduction or credit shall be allowed under any other provision of such Code with respect to the expenses excludable from gross income under subsection (a). 305. Charitable deduction for contributions of book inventories to public schools (a) In general For purposes of section 170 of the Internal Revenue Code of 1986, subsection (e)(3)(D) shall be applied— (1) as if clause (iv) thereof applied to the period beginning on the applicable disaster date and ending on December 31, 2017, and (2) to a qualified book contribution to a public school located in the core disaster area. (b) Qualified book contribution For purposes of subsection (a), the term qualified book contribution has the meaning given such term by section 170(e)(3)(D)(ii) of the Internal Revenue Code of 1986. L Additional Tax Relief Provisions 401. Exclusions of certain cancellations of indebtedness by reason of Louisiana storms and flooding (a) In general For purposes of the Internal Revenue Code of 1986, gross income shall not include any amount which (but for this section) would be includible in gross income by reason of the discharge (in whole or in part) of indebtedness of a natural person described in subsection (b) by an applicable entity (as defined in section