U.S. Rep. Mark Foley, R-Fla., should have put more of his thought processes in gear before introducing his legislation to make tax-free the federal grants given to people whose homes have been victimized by hurricanes, flooding or other natural disasters.

If he had done so, the legislation wouldn't have hit a snag in the Senate over whether the thousands of families victimized over the past year - including some people in Butler County - would qualify for that tax benefit when filling out their tax returns for 2004.

Foley, in an attempt to cover up his oversight, said the bill didn't need to specify retroactivity to convey to the Internal Revenue Service that the payments shouldn't be taxed. But the IRS was correct in pointing out that the Federal Emergency Management Agency grants, which are used to help people relocate or safeguard their homes against future disasters, were taxable under existing law.

The IRS is required to adhere to provisions of the law, like anyone else.

Foley's claim was in error.

The tax status of the grants became an issue when lawmakers from states hit by flooding and last year's string of hurricanes sought to clarify that the grants were intended to be tax-free. Their bill sponsored by Foley passed the House last month and seemed assured of smooth sailing to the desk of President George W. Bush - who supports the retroactivity - until the Senate questioned the lack of specific language dealing with retroactivity. That put the brakes on the measure only days before Friday's tax-filing deadline.

Anyone who has filled out a federal tax form realizes the importance of following the existing rules and laws, without exception - although, admittedly, some people don't do so. Foley, who in his legislative position presumably has a deeper perspective of tax requirements than the average taxpayer, should have known that what his measure didn't spell out could pose problems.

The Senate wasn't a bogeyman in being the source of the snag. In the end, the upper chamber's observation and subsequent bill to make the tax-exempt status retroactive to 2003 should be regarded as a godsend to disaster victims.