February 10, 2025
Mr. Whitesides introduced the following bill; which was referred to the Committee on Ways and Means
To exclude from gross income certain relief payments to the victims of the Chiquita Canyon elevated temperature landfill event.
Section 1. Short title
This Act may be cited as the Chiquita Canyon Tax Relief Act
.
Sec. 2. Chiquita canyon disaster relief payments
(a) Disaster relief payments to victims of chiquita canyon Elevated Temperature Landfill Event
Chiquita Canyon elevated temperature landfill event payments shall be treated as qualified disaster relief payments for purposes of section 139(b) of the Internal 2 Revenue Code of 1986.
(b) Chiquita canyon elevated temperature landfill event payments
For purposes of this section, the term, Chiquita Canyon elevated temperature landfill event payments means any amount received by or on behalf of an individual as compensation for loss, damages, expenses, relocation, suffering, loss in real property value, closing costs with respect to real property (including realtor commissions), or inconvenience (including access to real property) resulting from the Chiquita Canyon elevated temperature landfill event if such amount was provided by—
(1)
a Federal, State, or local government agency,
(2)
Waste Connections, Inc., or
(3)
any subsidiary, insurer, or agent of Waste Connections, Inc. or any related person.
(c) Elevated temperature landfill event
For purposes of this section, the term Chiquita Canyon elevated temperature landfill event means the elevated temperature landfill event occurring beneath the Chiquita Canyon Landfill in Los Angeles County, California, beginning on May 1, 2022.
(d) Effective date
This section shall apply to amounts received on or after March 1, 2024.