# 119-hr-1849: Disaster Mitigation and Tax Parity Act of 2025

119-hr-1849, Disaster Mitigation and Tax Parity Act of 2025, is a 119th Congress bill sponsored by Rep. LaMalfa, Doug [R-CA-1] (R-CA); status introduced (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1849
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1849
- Congress: 119
- Title: Disaster Mitigation and Tax Parity Act of 2025
- Status: introduced
- Introduced: 2025-03-05
- Sponsor: Rep. LaMalfa, Doug [R-CA-1] (R-CA)
- Cosponsors: 32
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-09-21

## 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. - 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.

## Cosponsors (32)

- Rep. Thompson, Mike [D-CA-4] (D-CA), 2025-03-05T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2025-03-05T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2025-03-05T00:00:00.000Z
- Rep. Rouzer, David [R-NC-7] (R-NC), 2025-03-05T00:00:00.000Z
- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2025-03-05T00:00:00.000Z
- Rep. Fitzgerald, Scott [R-WI-5] (R-WI), 2025-03-05T00:00:00.000Z
- Rep. Pettersen, Brittany [D-CO-7] (D-CO), 2025-03-05T00:00:00.000Z
- Rep. Higgins, Clay [R-LA-3] (R-LA), 2025-03-05T00:00:00.000Z
- Rep. Peters, Scott H. [D-CA-50] (D-CA), 2025-03-05T00:00:00.000Z
- Rep. Mullin, Kevin [D-CA-15] (D-CA), 2025-03-05T00:00:00.000Z
- Rep. Chu, Judy [D-CA-28] (D-CA), 2025-03-05T00:00:00.000Z
- Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2025-03-05T00:00:00.000Z
- Rep. Valadao, David G. [R-CA-22] (R-CA), 2025-03-05T00:00:00.000Z
- Rep. Obernolte, Jay [R-CA-23] (R-CA), 2025-03-06T00:00:00.000Z
- Rep. Ross, Deborah K. [D-NC-2] (D-NC), 2025-03-06T00:00:00.000Z
- Rep. Calvert, Ken [R-CA-41] (R-CA), 2025-03-21T00:00:00.000Z
- Rep. Moore, Barry [R-AL-1] (R-AL), 2025-06-05T00:00:00.000Z
- Rep. Rogers, Mike D. [R-AL-3] (R-AL), 2025-06-05T00:00:00.000Z
- Rep. Huffman, Jared [D-CA-2] (D-CA), 2025-09-26T00:00:00.000Z
- Rep. Edwards, Chuck [R-NC-11] (R-NC), 2025-09-26T00:00:00.000Z
- Rep. McDowell, Addison P. [R-NC-6] (R-NC), 2025-10-03T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2025-11-20T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-11-20T00:00:00.000Z
- Rep. Levin, Mike [D-CA-49] (D-CA), 2025-11-25T00:00:00.000Z
- Rep. Min, Dave [D-CA-47] (D-CA), 2025-12-17T00:00:00.000Z
- Rep. Tran, Derek [D-CA-45] (D-CA), 2025-12-18T00:00:00.000Z
- Rep. Vargas, Juan [D-CA-52] (D-CA), 2026-04-22T00:00:00.000Z
- Rep. Gooden, Lance [R-TX-5] (R-TX), 2026-05-19T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2026-06-23T00:00:00.000Z
- Rep. Gallagher, James [R-CA-1] (R-CA), 2026-06-24T00:00:00.000Z
- Rep. Craig, Angie [D-MN-2] (D-MN), 2026-06-25T00:00:00.000Z
- Rep. Whitesides, George [D-CA-27] (D-CA), 2026-08-31T00:00:00.000Z

## Related bills

- 119-hr-8800: National Defense Authorization Act for Fiscal Year 2027
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-979: AM Radio for Every Vehicle Act of 2025
- 119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025

## Sources
- [119-hr-1849 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1849)

## Related
- [119-hr-8800: National Defense Authorization Act for Fiscal Year 2027](https://policyrisk.com/legislation/119-hr-8800)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-979: AM Radio for Every Vehicle Act of 2025](https://policyrisk.com/legislation/119-hr-979)
- [119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act](https://policyrisk.com/legislation/119-hr-4382)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1849 (as of 2026-09-21).