Treats payments made because of the Chiquita Canyon elevated-temperature landfill event as tax‑free qualified disaster relief payments under federal tax law. It specifies which types of payments count, who may have made them, where and when the event occurred, and makes the rule apply to amounts received on or after March 1, 2024.

The effect is to exclude specified relief and reimbursement payments tied to that landfill incident from recipients’ gross income, providing tax clarity and likely speeding relief to affected people and entities.