Bill · H.R. 1179· House(119-HR-1179)
Chiquita Canyon Tax Relief Act
- Introduced
- 2/10/2025
- Last activity
- 2/10/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- George Whitesides
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill, known as the "Chiquita Canyon Tax Relief Act," aims to exclude specific relief payments from an individual's gross income. These payments are related to the Chiquita Canyon elevated temperature landfill event in Los Angeles County, California, which began on May 1, 2022. The legislation treats these payments as qualified disaster relief payments under the Internal Revenue Code. It covers compensation for various losses, including damages, expenses, and loss in real property value. This applies to amounts received on or after March 1, 2024.
Yes· 3 of 8
Would people in cities be better off under this?+5
The bill provides tax relief to residents of Los Angeles County affected by the landfill event.
Does this cut taxes for middle-income families?+5
The bill excludes specific relief payments from gross income, providing tax relief to affected individuals.
Would households on low incomes be better off under this?+4
The bill ensures relief payments for damages and relocation are not taxed as income.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Savings for Victims: By treating payments as qualified disaster relief payments under section 139(b) of the Internal Revenue Code, the bill ensures that relief money is not treated as taxable income (Section 2(a)).
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Compensation for Various Hardships: The bill covers a wide range of personal and financial losses, such as damages, relocation costs, suffering, loss in real property value, and closing costs, ensuring victims receive the full intended amount of their compensation (Section 2(b)).
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Broad Coverage of Payment Sources: The relief applies regardless of whether the money comes from a government agency or through Waste Connections, Inc., including its subsidiaries or agents (Section 2(b)).
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Urban Residents+5Good For Low Income Households+4Good For Middle Class Households+4Good For Hispanic Americans+3Good For White Americans+3
- Economy And Finance
- Reduces Middle Class Taxes+5
- Environment Energy And Infrastructure
- Improves Disaster Relief And F E M A+4
- Social Issues And Justice
- Improves Poverty Reduction+3
- 2/10/2025
- Referred to the House Committee on Ways and Means.
- Introduced in House