# 119-hr-1179: Chiquita Canyon Tax Relief Act

119-hr-1179, Chiquita Canyon Tax Relief Act, is a 119th Congress bill sponsored by Rep. Whitesides, George [D-CA-27] (D-CA); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1179
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1179
- Congress: 119
- Title: Chiquita Canyon Tax Relief Act
- Status: introduced
- Introduced: 2025-02-10
- Sponsor: Rep. Whitesides, George [D-CA-27] (D-CA)
- Cosponsors: 0
- Policy area: Emergency Management
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Treats payments tied to the Chiquita Canyon landfill elevated-temperature event as tax-free disaster relief.** This bill would designate amounts received on or after March 1, 2024 as qualified disaster relief payments under Internal Revenue Code section 139(b), excluding them from taxable gross income. It covers payments to individuals for loss, damages, expenses, relocation, suffering, loss in real property value, closing costs, or inconvenience from the elevated-temperature event beneath the Chiquita Canyon Landfill beginning May 1, 2022. Covered payers include federal, state, and local agencies, Waste Connections, Inc., and its subsidiaries, insurers, agents, or related persons.

## Provisions PRIA read

- Lower taxes on Chiquita Canyon payments: benefit, medium. If enacted, certain payments tied to the Chiquita Canyon landfill event would not be taxed by the IRS. You would be able to exclude money for losses, moving costs, lost home value, real estate closing costs (like realtor fees), suffering, or access problems. Covered payers would include federal, st…

## Related bills

- 119-hr-7977: Energy Bills Relief Act
- 119-hr-10061: Wildfire Response and Readiness Act
- 119-hr-7481: Department of Homeland Security Appropriations Act, 2026
- 119-hr-7973: Momnibus Act
- 119-hr-5089: Weather Act Reauthorization Act of 2025
- 119-hr-8516: American Leadership in AI Act

## Sources
- [119-hr-1179 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1179)

## Related
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-10061: Wildfire Response and Readiness Act](https://policyrisk.com/legislation/119-hr-10061)
- [119-hr-7481: Department of Homeland Security Appropriations Act, 2026](https://policyrisk.com/legislation/119-hr-7481)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-5089: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-5089)
- [119-hr-8516: American Leadership in AI Act](https://policyrisk.com/legislation/119-hr-8516)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1179 (as of 2025-12-21).