I
119THCONGRESS
1
STSESSION H. R. 1179
To exclude from gross income certain relief payments to the victims of
the Chiquita Canyon elevated temperature landfill event.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY10, 2025
Mr. W
HITESIDESintroduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To exclude from gross income certain relief payments to
the victims of the Chiquita Canyon elevated temperature
landfill event.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Chiquita Canyon Tax 4
Relief Act’’. 5
SEC. 2. CHIQUITA CANYON DISASTER RELIEF PAYMENTS. 6
(a) D
ISASTERRELIEFPAYMENTS TO VICTIMS OF 7
C
HIQUITACANYONELEVATEDTEMPERATURELANDFILL 8
E
VENT.—Chiquita Canyon elevated temperature landfill 9
event payments shall be treated as qualified disaster relief 10
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payments for purposes of section 139(b) of the Internal 1
2 Revenue Code of 1986. 2
(b) C
HIQUITACANYONELEVATEDTEMPERATURE 3
L
ANDFILLEVENTPAYMENTS.—For purposes of this sec-4
tion, the term, ‘‘Chiquita Canyon elevated temperature 5
landfill event payments’’ means any amount received by 6
or on behalf of an individual as compensation for loss, 7
damages, expenses, relocation, suffering, loss in real prop-8
erty value, closing costs with respect to real property (in-9
cluding realtor commissions), or inconvenience (including 10
access to real property) resulting from the Chiquita Can-11
yon elevated temperature landfill event if such amount was 12
provided by— 13
(1) a Federal, State, or local government agen-14
cy, 15
(2) Waste Connections, Inc., or 16
(3) any subsidiary, insurer, or agent of Waste 17
Connections, Inc. or any related person. 18
(c) E
LEVATEDTEMPERATURE LANDFILLEVENT.— 19
For purposes of this section, the term ‘‘Chiquita Canyon 20
elevated temperature landfill event’’ means the elevated 21
temperature landfill event occurring beneath the Chiquita 22
Canyon Landfill in Los Angeles County, California, begin-23
ning on May 1, 2022. 24
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(d) EFFECTIVEDATE.—This section shall apply to 1
amounts received on or after March 1, 2024. 2
Æ
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