119th Congress Taxation
H.R. 1849: Disaster Mitigation and Tax Parity Act of 2025
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill excludes from gross income, for federal income tax purposes, payments received from a state catastrophe loss mitigation program by an individual for the purpose of making improvements to the individual’s property that mitigate the impact of certain disasters.
Under current law, individuals may exclude from gross income, for federal income tax purposes, payments received under the Robert T. Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on April 15, 2005) for hazard mitigation. (Some exceptions apply.) Further, under current law, such payments do not increase the basis of the property for which the payments are made.
The bill allows a similar exclusion from gross income for certain payments received by an individual from a program established by
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- a state (or any political subdivision or instrumentality of the state),
- a joint powers authority, or
- an entity that was established by the state to provide essential or basic property insurance and is regulated by the state.
Under the bill, such payments must be for making improvements to the individual’s property for the sole purpose of reducing damage that would be done to the property by a windstorm, earthquake, flood, or wildfire.
Finally, the bill provides that such payments from a state catastrophe loss mitigation program do not increase the basis of the property for which the payments are made.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Julia Brownley D-CAOriginal
- Judy Chu D-CAOriginal
- Danny Davis D-ILOriginal
- Scott Fitzgerald R-WIOriginal
- Clay Higgins R-LAOriginal
- Gregory Murphy R-NCOriginal
- Kevin Mullin D-CAOriginal
- Scott Peters D-CAOriginal
- Brittany Pettersen D-COOriginal
- David Rouzer R-NCOriginal
- Terri Sewell D-ALOriginal
- Mike Thompson D-CAOriginal
- David Valadao R-CAOriginal
- Jay Obernolte R-CA
- Deborah Ross D-NC
- Ken Calvert R-CA
- Barry Moore R-AL
- Mike Rogers R-AL
- Charles (Chuck) Edwards R-NC
- Jared Huffman D-CA
- Addison McDowell R-NC
- Donald Davis D-NC
- Jimmy Panetta D-CA
- Mike Levin D-CA
- Dave Min D-CA
- Derek Tran D-CA
- Juan Vargas D-CA
- Lance Gooden R-TX
- Darin LaHood R-IL
- James Gallagher R-CA
- Angie Craig D-MN
- George Whitesides D-CA
Who scored on this bill
- 1Doug LaMalfa SponsorDrew cross-party cosponsors, introduced, reached a cosponsor milestone3 events+12
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Doug LaMalfa
- H.R. 2400: Pit River Land Transfer Act of 2026
- H.R. 1110: Grazing for Wildfire Risk Reduction Act
- H.J.Res. 78: Disapproval of United States Fish and Wildlife Service rule: Endangered and Threatened Wildlife and Plants; Endangered Species Status for the San Francisco Bay-Delta Distinct Population Segment of the Longfin Smelt
- H.R. 1586: Forest Protection and Wildland Firefighter Safety Act of 2023
- H.R. 6368: Indian Buffalo Management Act
History
- Introduced in the House by Doug LaMalfa.
Show the full action history (3 actions)
- ASSUMING FIRST SPONSORSHIP - Mr. Murphy asked unanimous consent that he may hereafter be considered as the first sponsor of H.R. 1849, a bill originally introduced by Representative LaMalfa, for the purpose of adding cosponsors and requesting reprintings pursuant to clause 7 of rule XII. Agreed to without objection.
- Introduced in House
- Referred to the House Committee on Ways and Means.