Chiquita Canyon Tax Relief Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1179 Introduced in House (IH)]

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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.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 10, 2025

Mr. Whitesides introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 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.
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