Bill

Bill > HR4070


US HR4070

US HR4070
Disaster Mitigation and Tax Parity Act of 2023


summary

Introduced
06/13/2023
In Committee
06/13/2023
Crossed Over
Passed
Dead
01/03/2025

Introduced Session

118th Congress

Bill Summary

A BILL To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from State-based catastrophe loss mitigation programs.

AI Summary

This bill amends the Internal Revenue Code to provide an exclusion from gross income for amounts received from state-based catastrophe loss mitigation programs. Specifically, it allows individuals to exclude from their taxable income any payments they receive to make improvements to their property to reduce damage from windstorms, earthquakes, or wildfires. The bill applies retroactively to taxable years beginning after December 31, 2020, and requires the Secretary of the Treasury to provide an opportunity for individuals to claim the exclusion, including by amended return.

Committee Categories

Budget and Finance

Sponsors (34)

Last Action

Referred to the House Committee on Ways and Means. (on 06/13/2023)

Bill Topics

Banking, Finance, and Domestic Commerce
  • ‐ Domestic Disaster Relief
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://www.congress.gov/bill/118th-congress/house-bill/4070/all-info 06/14/2023
BillText https://www.congress.gov/118/bills/hr4070/BILLS-118hr4070ih.pdf 07/08/2023
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