ThePolitibase
S. 2432IntroducedTAXATION

Disaster Mitigation and Tax Parity Act of 2021

Disaster relief and insurance · Income tax exclusion · Natural disasters
Sponsor
Sen. Feinstein, Dianne [D-CA]
D · CA
Key facts
Introduced: Jul 22, 2021
Chamber: Senate
Cosponsors: 3
Congress: 117th
Latest action · Sep 8, 2022
Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 117-747.

Summary

Disaster Mitigation and Tax Parity Act of 2021

This bill excludes from gross income, for income tax purposes, any qualified catastrophe mitigation payment made under a state-based catastrophe loss mitigation program. A qualified catastrophe mitigation payment means any amount received for making improvements to an individual's residence for the sole purpose of reducing the damage that would be done to such residence by a windstorm, earthquake, or wildfire.

Summary by Congressional Research Service.

Timeline

  1. Sep 8, 2022
    Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 117-747.
  2. Jul 22, 2021
    Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S5052)
  3. Jul 22, 2021
    Introduced in Senate

Cosponsors

In the News

View official record on Congress.gov →
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