H.R. 1179: Chiquita Canyon Tax Relief Act
Sponsor
George Whitesides
Democrat · CA-27
Bill Progress
Latest Action · Feb 10, 2025
Referred to the House Committee on Ways and Means.
Why it matters
People paid for harm tied to the Chiquita Canyon landfill event can exclude those payments from federal taxes for amounts received on or after March 1, 2024.
The bill also identifies exactly who can make eligible payments: a Federal, State, or local government agency; Waste Connections, Inc.; or any subsidiary, insurer, or agent of Waste Connections, Inc. or any related person. The effective date is equally precise: it applies to amounts received on or after March 1, 2024. So the practical question is not whether a person suffered harm after May 1, 2022 alone, but whether the payment they received came from one of those listed payors and was received on or after March 1, 2024.
What does H.R. 1179 do?
Tax-free treatment starts March 1, 2024
The bill applies to amounts received on or after March 1, 2024, and treats Chiquita Canyon elevated temperature landfill event payments as “qualified disaster relief payments” under section 139(b) of the Internal Revenue Code of 1986.
Covers event beginning May 1, 2022
The covered event is defined as the elevated temperature landfill event occurring beneath the Chiquita Canyon Landfill in Los Angeles County, California, beginning on May 1, 2022. That date and location limit the bill to one specific disaster.
Includes property loss and relocation costs
Covered payments include compensation for loss, damages, expenses, relocation, suffering, and loss in real property value resulting from the Chiquita Canyon event. The bill explicitly says payments received by or on behalf of an individual qualify.
Pays for closing costs, including commissions
The definition of covered payments includes closing costs with respect to real property, including realtor commissions. That is unusually specific and means home-sale transaction costs tied to the event can receive the bill’s tax relief.
Covers inconvenience and access problems
The bill says compensation for inconvenience, including access to real property, is covered. So if residents are paid because the event made it harder to use or reach their property in Los Angeles County, California, those amounts can qualify.
Limits eligible payors to named entities
Payments qualify only if they come from a Federal, State, or local government agency; Waste Connections, Inc.; or any subsidiary, insurer, or agent of Waste Connections, Inc. or any related person. That list controls who can make tax-favored payments under the bill.
Who benefits from H.R. 1179?
Residents receiving compensation after March 1, 2024
Individuals who receive covered payments on or after March 1, 2024, can benefit from those amounts being treated as qualified disaster relief payments under section 139(b), reducing or eliminating federal tax on money meant to address harm from the Chiquita Canyon event.
Homeowners near Chiquita Canyon Landfill
People paid for loss in real property value, closing costs with respect to real property, or realtor commissions tied to the event beginning on May 1, 2022, would benefit because those housing-related payments are specifically included.
Families forced to move or absorb extra costs
Individuals compensated for relocation, expenses, suffering, or inconvenience, including access to real property, would benefit because the bill expressly covers those categories, not just direct physical damage.
People paid by government or Waste Connections entities
Anyone receiving eligible compensation from a Federal, State, or local government agency, Waste Connections, Inc., or a subsidiary, insurer, or agent of Waste Connections, Inc. could qualify, as long as the payment relates to the Los Angeles County event and is received on or after March 1, 2024.
Who is affected by H.R. 1179?
Waste Connections, Inc.
Waste Connections, Inc. is specifically named as an eligible payor, so compensation it provides for the Chiquita Canyon event beginning on May 1, 2022, can receive the bill’s tax treatment if paid on or after March 1, 2024.
Subsidiaries, insurers, agents, and related persons of Waste Connections, Inc.
The bill extends eligible-payor status beyond the parent company to any subsidiary, insurer, or agent of Waste Connections, Inc. or any related person, meaning those entities may need to structure and document payments to fit the bill’s definitions.
Federal, State, and local government agencies
Government agencies that provide relief tied to the Chiquita Canyon Landfill event in Los Angeles County, California, would be able to make payments that qualify for this tax treatment.
Tax administrators and payment recipients
Both administrators and recipients will need to determine whether a payment fits the bill’s detailed definitions: it must relate to the event beneath the Chiquita Canyon Landfill beginning on May 1, 2022, come from a listed payor, and be received on or after March 1, 2024.
H.R. 1179 Common Questions
Are Chiquita Canyon settlement payments taxable if received after March 1 2024?
No. Under the Chiquita Canyon Tax Relief Act (SEC. 2(a), 2(d)), eligible Chiquita Canyon event payments received on or after March 1, 2024 are treated as qualified disaster relief payments.
Can Chiquita Canyon payments for reduced home value be tax free?
Yes. Under the Chiquita Canyon Tax Relief Act (SEC. 2(b)), payments for loss in real property value from the landfill event are covered if they come from an authorized payor.
Can Chiquita Canyon relocation payments be excluded from federal taxes?
Yes. Under the Chiquita Canyon Tax Relief Act (SEC. 2(b)), amounts for relocation tied to the covered landfill event qualify if received from a listed payor.
Does the Chiquita Canyon tax relief cover closing costs and realtor commissions?
Yes. The Chiquita Canyon Tax Relief Act specifically includes closing costs for real property, including realtor commissions, in covered payments (SEC. 2(b)).
Can Chiquita Canyon payments for inconvenience or property access problems be tax free?
Yes. Under the Chiquita Canyon Tax Relief Act (SEC. 2(b)), compensation for inconvenience, including access to real property, is included in covered payments.
Which companies or agencies can make tax-free Chiquita Canyon relief payments?
According to HR1179 SEC. 2(b), eligible payors are federal, state, or local agencies; Waste Connections, Inc.; and any subsidiary, insurer, or agent of Waste Connections or related person.
Does the Chiquita Canyon tax break apply to payments from Waste Connections insurers or agents?
Yes. Under the Chiquita Canyon Tax Relief Act (SEC. 2(b)), payments can qualify if made by a subsidiary, insurer, or agent of Waste Connections, Inc., or a related person.
What date does the Chiquita Canyon landfill event have to start for the tax relief to apply?
The bill ties coverage to the elevated temperature landfill event beneath Chiquita Canyon Landfill in Los Angeles County beginning May 1, 2022 (SEC. 2(c)).
Does the Chiquita Canyon tax relief only apply in Los Angeles County California?
Yes. Under the Chiquita Canyon Tax Relief Act (SEC. 2(c)), the covered event is specifically the elevated temperature landfill event beneath the Chiquita Canyon Landfill in Los Angeles County, California.
Can payments received on behalf of an individual qualify for Chiquita Canyon tax relief?
Yes. According to HR1179 SEC. 2(b), covered amounts include payments received by or on behalf of an individual for specified harms from the Chiquita Canyon event.
Based on H.R. 1179 bill text
HR1179 Legislative Journey
House: Committee Action
Feb 10, 2025
Referred to the House Committee on Ways and Means.
About the Sponsor
George Whitesides
Democrat, California's 27th congressional district · 1 years in Congress
Committees: Science, Space, and Technology, Armed Services
View full profile →
Committee Sponsors
Ways and Means Committee
0 of 45 committee members cosponsored
No committee members have cosponsored this bill
19 Democrats across this committee haven't cosponsored yet. Mobilize their constituents
H.R. 1179 Quick Facts
- Committee
- Ways and Means
- Chamber
- House
- Policy
- Emergency Management
- Introduced
- Feb 10, 2025
Referred to the House Committee on Ways and Means.
Feb 10, 2025
Official Sources
Official bill page with text, status, sponsors, and actions for the Chiquita Canyon Tax Relief Act.
The bill expressly treats eligible Chiquita Canyon payments as qualified disaster relief payments under Internal Revenue Code section 139(b).
IRS guidance on taxable versus nontaxable income can help explain how excluded disaster relief payments are generally treated for federal tax purposes.
Official IRS disaster tax relief page provides context for how the federal tax system handles disaster-related relief and exclusions.
EPA's official site profile provides government background on the Chiquita Canyon Landfill and its regulatory status.
Los Angeles County's official public health page documents the local government response to the Chiquita Canyon landfill incident referenced in the bill.
GovInfo provides official federal legal materials, including the U.S. Code, relevant to the bill's reference to section 139 of the Internal Revenue Code.
Congressional Budget Office cost estimates are the official source if a score is later published for this bill.
H.R. 1179 Bill Text
“To exclude from gross income certain relief payments to the victims of the Chiquita Canyon elevated temperature landfill event.”
Source: U.S. Government Publishing Office
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