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HR 1849
Introduced Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.

Disaster Mitigation and Tax Parity Act of 2025

To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from State-based catastrophe loss mitigation programs.

Introduced Mar 5, 2025

Latest action (Feb 4, 2026) ASSUMING FIRST SPONSORSHIP - Mr. Murphy asked unanimous consent that he may hereafter be considered as the first sponsor of H.R. 1849, a bill originally introduced by Representative LaMalfa, for the purpose of adding cosponsors and requesting reprintings pursuant to clause 7 of rule XII. Agreed to without objection.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes
Legislative subjects (5)
Disaster relief and insuranceIncome tax exclusionNatural disastersResidential rehabilitation and home repairState and local government operations

Summary

This bill amends the Internal Revenue Code to exclude from taxable income amounts received from state-based catastrophe loss mitigation programs. Homeowners and property owners who receive payments from state or local programs to make improvements that reduce damage from windstorms, earthquakes, or wildfires can exclude these payments from their gross income for tax purposes. The programs covered include those established by states, political subdivisions, joint powers authorities, or state-regulated property insurance entities. The exclusion applies retroactively to taxable years beginning after December 31, 2020, and allows taxpayers to claim the benefit through amended returns. Property improvements made with these funds do not increase the property's tax basis.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
31 cosponsors

Actions (3)
  1. Feb 4, 2026 ASSUMING FIRST SPONSORSHIP - Mr. Murphy asked unanimous consent that he may hereafter be considered as the first sponsor of H.R. 1849, a bill originally introduced by Representative LaMalfa, for the purpose of adding cosponsors and requesting reprintings pursuant to clause 7 of rule XII. Agreed to without objection. · house
  2. Mar 5, 2025 Referred to the House Committee on Ways and Means. · house
  3. Mar 5, 2025 Introduced in House

More bills on these subjects (8)

Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).

  • HR 191 — Inflation Reduction Act of 2025 (shares 5 subjects)
  • HR 4669 — FEMA Act of 2025 (shares 4 subjects)
  • HR 1245 — Disaster Survivors Fairness Act of 2025 (shares 4 subjects)
  • HR 7006 — Financial Services and General Government and National Security, Department of State, and Related Programs Appropriations Act, 2026 (shares 3 subjects)
  • HR 3838 — Streamlining Procurement for Effective Execution and Delivery and National Defense Authorization Act for Fiscal Year 2026 (shares 3 subjects)
  • HR 3168 — National Earthquake Hazards Reduction Program Reauthorization Act of 2025 (shares 2 subjects)
  • HR 7128 — TRIA Program Reauthorization Act of 2026 (shares 2 subjects)
  • SRES 741 — A resolution designating May 2026 as "National Wildfire Preparedness Month". (shares 2 subjects)

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • S 336 — Disaster Mitigation and Tax Parity Act of 2025 · Introduced Jan 30, 2025 · Cong. 119 87%
  • HR 3975 — Tax Fairness for Disaster Victims Act · Introduced Jun 12, 2025 · Cong. 119 80%
  • S 2744 — Federal Disaster Tax Relief Act of 2025 · Introduced Sep 9, 2025 · Cong. 119 79%
  • HR 1093 — Natural Disaster Property Protection Act of 2025 · Introduced Feb 6, 2025 · Cong. 119 76%
  • HR 481 — Protecting Homeowners from Disaster Act of 2025 · Introduced Jan 16, 2025 · Cong. 119 76%
  • HR 3469 — Tax Relief for Victims of Crimes, Scams, and Disasters Act · Introduced May 15, 2025 · Cong. 119 75%

Text versions (1)
  • Introduced in House · Mar 5, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

March 5, 2025

Mr. LaMalfa (for himself, Mr. Thompson of California, Mr. Murphy, Ms. Brownley, Mr. Rouzer, Mr. Davis of Illinois, Mr. Fitzgerald, Ms. Pettersen, Mr. Higgins of Louisiana, Mr. Peters, Mr. Mullin, Ms. Chu, Ms. Sewell, and Mr. Valadao) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from State-based catastrophe loss mitigation programs.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Disaster Mitigation and Tax Parity Act of 2025”.

SEC. 2. EXCLUSION OF AMOUNTS RECEIVED FROM STATE-BASED CATASTROPHE LOSS MITIGATION PROGRAMS.

(a) In General.—Section 139 of the Internal Revenue Code of 1986 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection:

“(h) State-Based Catastrophe Loss Mitigation Programs.—

“(1) In general.—Gross income shall not include any amount received by or paid for the benefit of an individual as a qualified catastrophe mitigation payment under a program established by—

“(A) a State or any political subdivision or public instrumentality thereof,

“(B) a joint powers authority, or

“(C) an entity created by State law to ensure the availability of an adequate market of last resort for essential property insurance or basic property insurance, over which a State agency or State department of insurance has regulatory oversight, for the purpose of making such payments.

“(2) Qualified catastrophe mitigation payment.—For purposes of this section, the term ‘qualified catastrophe mitigation payment’ means any amount which is received by or paid for the benefit of the owner of any property to make improvements to such property for the sole purpose of reducing the damage that would be done to such property by a windstorm, earthquake, or wildfire.

“(3) No increase in basis.—Rules similar to the rules of subsection (g)(3) shall apply in the case of this subsection.”.

(b) Conforming Amendments.—

(1) Section 139(d) of the Internal Revenue Code of 1986 is amended by striking “and qualified” and inserting “, qualified catastrophe mitigation payments, and qualified”.

(2) Section 139(i) of such Code (as redesignated by subsection (a)) is amended by striking “or qualified” and inserting “, qualified catastrophe mitigation payment, or qualified”.

(c) Effective Date.—

(1) In general.—The amendments made by this section shall apply to taxable years beginning after December 31, 2020.

(2) Retroactive applicability.—The Secretary of the Treasury, or the Secretary’s delegate, shall provide an opportunity for individuals to claim the exclusion from gross income under section 139(h) of the Internal Revenue Code of 1986, as added by this section, including by amended return. <all>

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