Disaster Mitigation and Tax Parity Act of 2025

Source of recordUS Congress · congress.govLast synced Sep 1, 2026

Chamber

House

Progress

Where this bill stands in the legislative process.

Introduced
Passed House
Passed Senate
To President
Became Law

Overview

This bill expands tax relief for homeowners who repair or improve their properties after a disaster. It allows individuals to exclude payments received from state-based catastrophe loss mitigation programs – designed to help with windstorms, earthquakes, floods, or wildfires – from their gross income. These payments can be used to make property improvements that reduce damage from these disasters, and the bill ensures these payments don’t increase the property’s tax basis.

Key provisions

Allows exclusion of payments from state catastrophe loss mitigation programs from gross income.
Payments must be for property improvements to reduce damage from windstorms, earthquakes, floods, or wildfires.
Programs can be established by states, joint powers authorities, or state-regulated insurance entities.
The exclusion applies to payments made to or for the benefit of an individual.
Payments do not increase the property’s tax basis.
The bill amends existing tax code sections to implement this change.
The changes will apply to taxable years beginning after December 31, 2020.

Who is affected

Homeowners
Individuals affected by natural disasters
State governments
Insurance companies
Taxpayers

Notable changes

Expands the existing tax exclusion for disaster relief payments to include payments from state-based programs.

Bill text

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Mar 5, 2025XMLView source

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Legislative history

4 recorded actions

Mar 5, 2025House

Referred to the House Committee on Ways and Means.

Mar 5, 2025

Introduced in House

Mar 5, 2025

Introduced in House

Feb 4, 2026House

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.

Votes

Recorded roll calls and chamber actions on this bill.

Passage without roll call

The official record shows passage by unanimous consent or voice vote where no roll call was taken. No member-level tally is available for these steps, and the district map does not apply.

2/4/2026HouseUnanimous consent
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.
No roll-call vote on record for this action.

Floor votes and chamber actions

Recorded roll calls list how each member voted. Unanimous consent or voice vote appears in the official action history without a roll call; no member-level tally is available for those steps.

Passage without roll call

Feb 4, 2026HouseUnanimous consent
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.
No roll-call vote on record for this action.

Geography

Recorded positions across the country.

No public positions recorded for this legislation.

Arguments

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Disaster Mitigation and Tax Parity Act of 2025

Progress