Chiquita Canyon Tax Relief Act

House Votes

This bill makes certain payments to people affected by the Chiquita Canyon landfill heat event non-taxable. If you received money to cover losses, moving costs, lower home value, closing costs (like realtor fees), or pain and inconvenience tied to this event, you would not owe federal income tax on that money. This applies when the payment comes from a government agency, Waste Connections, Inc., or its related companies, insurers, or agents. The landfill issue began in Los Angeles County on May 1, 2022, and this tax relief covers payments received on or after March 1, 2024 .

Key points:

• Who is affected: Individuals impacted by the elevated temperature event at the Chiquita Canyon Landfill in Los Angeles County, California.
• What changes: Qualified payments related to losses, expenses, relocation, suffering, reduced property value, and closing costs are excluded from federal taxable income if paid by a government entity or Waste Connections, Inc. and its related parties .
• When: Applies to amounts received on or after March 1, 2024; the event began May 1, 2022 .