Us Congress 2023-2024 Regular Session

Us Congress House Bill HB8846

Introduced
6/26/24  

Caption

HEART Act of 2024 Heartland Emergency Assistance Relief from Tax Act of 2024

Impact

If enacted, the HEART Act of 2024 would significantly ease the financial burden on individuals recovering from disaster-related losses. By excluding qualified payments from income, the bill intends to enable affected individuals to retain more of the support provided to them during their recovery phase. This provision is crucial as it addresses the immediate financial needs of victims and helps them rebuild without the added concern of tax liabilities on relief funds. The bill is aligned with efforts to support communities in bouncing back from natural disasters, acknowledging the economic toll such events take on families and individuals.

Summary

House Bill 8846, known as the HEART Act of 2024, is designed to provide tax relief for individuals affected by federal disasters resulting from severe storms, straight-line winds, and tornadoes. This bill aims to amend existing tax laws to exclude certain compensation payments related to these disasters from gross income. Specifically, the bill allows payments received as compensation for losses or damages from declared disasters to not be taxed, promoting financial recovery for those impacted by such events.

Contention

While the bill has garnered support for its intentions to assist disaster victims, it may face scrutiny regarding its cost implications for federal revenue. By absolving certain disaster relief payments from taxation, there may be concerns about the impact on government funding. There could also be discussions on ensuring that such provisions do not encourage frivolous claims or abuse of the tax relief intended for genuine disaster relief cases. The balance between providing necessary aid and maintaining fiscal responsibility will likely be a point of debate as the bill progresses.

Companion Bills

No companion bills found.

Previously Filed As

US HB9092

HMAG Act of 2024 Heat Management Assistance Grant Act of 2024

US HB7849

Disaster Resiliency and Coverage Act of 2024

US HB8857

Conscience Protection Act of 2024

US HB8765

Disaster Relief for Farm Workers Act

US HB7024

Tax Relief for American Families and Workers Act of 2024

US HB5057

Agricultural Emergency Relief Act of 2023

US HB10203

Hurricane Helene and Milton Tax Relief Act of 2024

US HB8194

Second Job Tax Relief Act of 2024

US HB5863

Federal Disaster Tax Relief Act of 2023

US HB8064

HEAR Act of 2024 Help Extend Auditory Relief Act of 2024

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