Bill Details
View committees (1)
AI Summary This summary was generated by AI from the bill text. AI can get information wrong.
This bill would make certain relief payments to people affected by the Chiquita Canyon landfill incident tax-free. In simple terms, if someone received money because of losses, moving costs, property damage, lower home value, closing costs, access problems, or other hardship caused by the landfill event, that money would not count as taxable income under federal tax rules.
- It treats these payments as “qualified disaster relief payments,” which means they would be excluded from gross income for tax purposes.
- The tax break would apply to payments made by a government agency, Waste Connections, Inc., or any of its subsidiaries, insurers, agents, or related persons.
- The law covers the elevated temperature landfill event under the Chiquita Canyon Landfill in Los Angeles County, California, which began on May 1, 2022.
- The rule would apply to amounts received on or after March 1, 2024.
Official Summaries
Chiquita Canyon Tax Relief Act
This bill excludes from gross income, for tax purposes, amounts individuals receive on or after March 1, 2024, as compensation for loss, suffering, or inconvenience resulting from the elevated temperature landfill event occurring beneath the Chiquita Canyon Landfill in Los Angeles County, California, beginning on May 1, 2022. It applies to amounts provided by a government entity; Waste Connections, Inc.; or any subsidiary, insurer, or agent of Waste Connections, Inc. or any related person.
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1179 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 1179
To exclude from gross income certain relief payments to the victims of
the Chiquita Canyon elevated temperature landfill event.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 10, 2025
Mr. Whitesides introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To exclude from gross income certain relief payments to the victims of
the Chiquita Canyon elevated temperature landfill event.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Chiquita Canyon Tax Relief Act''.
SEC. 2. CHIQUITA CANYON DISASTER RELIEF PAYMENTS.
(a) Disaster Relief Payments to Victims of Chiquita Canyon Elevated
Temperature Landfill Event.--Chiquita Canyon elevated temperature
landfill event payments shall be treated as qualified disaster relief
payments for purposes of section 139(b) of the Internal 2 Revenue Code
of 1986.
(b) Chiquita Canyon Elevated Temperature Landfill Event Payments.--
For purposes of this section, the term, ``Chiquita Canyon elevated
temperature landfill event payments'' means any amount received by or
on behalf of an individual as compensation for loss, damages, expenses,
relocation, suffering, loss in real property value, closing costs with
respect to real property (including realtor commissions), or
inconvenience (including access to real property) resulting from the
Chiquita Canyon elevated temperature landfill event if such amount was
provided by--
(1) a Federal, State, or local government agency,
(2) Waste Connections, Inc., or
(3) any subsidiary, insurer, or agent of Waste Connections,
Inc. or any related person.
(c) Elevated Temperature Landfill Event.--For purposes of this
section, the term ``Chiquita Canyon elevated temperature landfill
event'' means the elevated temperature landfill event occurring beneath
the Chiquita Canyon Landfill in Los Angeles County, California,
beginning on May 1, 2022.
(d) Effective Date.--This section shall apply to amounts received
on or after March 1, 2024.
<all>