Catastrophe Loss Mitigation Incentive and Tax Parity Act of 2019

10/28/2022, 1:46 AM

Catastrophe Loss Mitigation Incentive and Tax Parity Act of 2019

This bill excludes from gross income, for income tax purposes, any qualified catastrophe mitigation payment made under a state-based catastrophe loss mitigation program. A qualified catastrophe mitigation payment means any amount received for making improvements to an individual's residence for the sole purpose of reducing the damage that would be done to such residence by a windstorm, earthquake, or wildfire.

Congress
116

Number
HR - 5494

Introduced on
2019-12-19

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

12/19/2019

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

Catastrophe Loss Mitigation Incentive and Tax Parity Act of 2019

This bill excludes from gross income, for income tax purposes, any qualified catastrophe mitigation payment made under a state-based catastrophe loss mitigation program. A qualified catastrophe mitigation payment means any amount received for making improvements to an individual's residence for the sole purpose of reducing the damage that would be done to such residence by a windstorm, earthquake, or wildfire.

Alternative Names
Official Title as IntroducedTo amend the Internal Revenue Code of 1986 to exclude from gross income amounts received from State-based catastrophe loss mitigation programs.

Policy Areas
Taxation

Potential Impact
Disaster relief and insurance
Income tax exclusion
Natural disasters
Residential rehabilitation and home repair
State and local government operations

Comments

Recent Activity

Latest Summary1/21/2020

Catastrophe Loss Mitigation Incentive and Tax Parity Act of 2019

This bill excludes from gross income, for income tax purposes, any qualified catastrophe mitigation payment made under a state-based catastrophe loss mitigation progra...


Latest Action12/19/2019
Referred to the House Committee on Ways and Means.