Bill > HR1179

This bill provides tax relief for individuals affected by the Chiquita Canyon elevated temperature landfill event in Los Angeles County, California, which began on May 1, 2022. Specifically, the bill ensures that any payments received by victims of this landfill incident will be treated as qualified disaster relief payments and will be excluded from gross income for tax purposes. These payments can come from federal, state, or local government agencies, Waste Connections, Inc., or its subsidiaries, insurers, or agents. The relief payments can cover various types of compensation, including losses, damages, expenses, relocation costs, suffering, real property value decline, closing costs, and inconveniences related to the landfill event. The tax exclusion will apply to payments received on or after March 1, 2024, providing financial relief to affected individuals by ensuring they do not have to pay taxes on the compensation they receive for the hardships caused by this environmental incident.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/1179/all-info