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119-hr-1849119th Congress

Disaster Mitigation and Tax Parity Act of 2025

Sponsored By: Representative LaMalfa, Doug [R-CA-1]

Introduced

Summary

Tax exclusion for state catastrophe mitigation payments. This bill would let people exclude from gross income payments made under state catastrophe loss mitigation programs when the money pays for property improvements that reduce damage from windstorms, earthquakes, or wildfires.

Show full summary
  • Homeowners and property owners would get tax-free grants or payments to make resilience upgrades to their property, lowering the cost of protective improvements.
  • State programs, joint powers authorities, and state-created market-of-last-resort entities could make these qualified payments to owners and have them be tax-exempt for recipients.
  • Recipients would not increase the tax basis of their property because of these payments, and the Treasury must allow people to claim the exclusion by amended return for taxable years beginning after Dec. 31, 2020.

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & CoSponsors

Sponsor

LaMalfa, Doug [R-CA-1]

CA • R

Cosponsors

  • Rep. Thompson, Mike [D-CA-4]

    CA • D

    Sponsored 3/5/2025

  • Rep. Murphy, Gregory F. [R-NC-3]

    NC • R

    Sponsored 3/5/2025

  • Rep. Brownley, Julia [D-CA-26]

    CA • D

    Sponsored 3/5/2025

  • Rep. Rouzer, David [R-NC-7]

    NC • R

    Sponsored 3/5/2025

  • Rep. Davis, Danny K. [D-IL-7]

    IL • D

    Sponsored 3/5/2025

  • Rep. Fitzgerald, Scott [R-WI-5]

    WI • R

    Sponsored 3/5/2025

  • Rep. Pettersen, Brittany [D-CO-7]

    CO • D

    Sponsored 3/5/2025

  • Rep. Higgins, Clay [R-LA-3]

    LA • R

    Sponsored 3/5/2025

  • Rep. Peters, Scott H. [D-CA-50]

    CA • D

    Sponsored 3/5/2025

  • Rep. Mullin, Kevin [D-CA-15]

    CA • D

    Sponsored 3/5/2025

  • Rep. Chu, Judy [D-CA-28]

    CA • D

    Sponsored 3/5/2025

  • Rep. Sewell, Terri A. [D-AL-7]

    AL • D

    Sponsored 3/5/2025

  • Rep. Valadao, David G. [R-CA-22]

    CA • R

    Sponsored 3/5/2025

  • Rep. Obernolte, Jay [R-CA-23]

    CA • R

    Sponsored 3/6/2025

  • Rep. Ross, Deborah K. [D-NC-2]

    NC • D

    Sponsored 3/6/2025

  • Rep. Calvert, Ken [R-CA-41]

    CA • R

    Sponsored 3/21/2025

  • Rep. Moore, Barry [R-AL-1]

    AL • R

    Sponsored 6/5/2025

  • Rep. Rogers, Mike D. [R-AL-3]

    AL • R

    Sponsored 6/5/2025

  • Rep. Huffman, Jared [D-CA-2]

    CA • D

    Sponsored 9/26/2025

  • Rep. Edwards, Chuck [R-NC-11]

    NC • R

    Sponsored 9/26/2025

  • Rep. McDowell, Addison P. [R-NC-6]

    NC • R

    Sponsored 10/3/2025

  • Rep. Davis, Donald G. [D-NC-1]

    NC • D

    Sponsored 11/20/2025

  • Rep. Panetta, Jimmy [D-CA-19]

    CA • D

    Sponsored 11/20/2025

  • Rep. Levin, Mike [D-CA-49]

    CA • D

    Sponsored 11/25/2025

  • Rep. Min, Dave [D-CA-47]

    CA • D

    Sponsored 12/17/2025

  • Rep. Tran, Derek [D-CA-45]

    CA • D

    Sponsored 12/18/2025

  • Rep. Vargas, Juan [D-CA-52]

    CA • D

    Sponsored 4/22/2026

  • Rep. Gooden, Lance [R-TX-5]

    TX • R

    Sponsored 5/19/2026

  • Rep. LaHood, Darin [R-IL-16]

    IL • R

    Sponsored 6/23/2026

  • Rep. Gallagher, James [R-CA-1]

    CA • R

    Sponsored 6/24/2026

  • Rep. Craig, Angie [D-MN-2]

    MN • D

    Sponsored 6/25/2026

  • Rep. Whitesides, George [D-CA-27]

    CA • D

    Sponsored 8/31/2026

Roll Call Votes

No roll call votes available for this bill.

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