H.R. 1179: Chiquita Canyon Tax Relief Act

Introduced Feb 10, 20250 cosponsors

Sponsor

George Whitesides

Democrat · CA-27

Bill Progress

IntroducedFeb 10

Committee

Pass House

Pass Senate

Signed

Law

Latest Action · Feb 10, 2025

Referred to the House Committee on Ways and Means.

Landfill victims shouldn't owe taxes on their relief checks

3 min readLast updated June 17, 2026

Why it matters

Residents near the Chiquita Canyon Landfill have spent years living with a fire smoldering underground. H.R. 1179 would make the money they receive for that harm tax-free, so the IRS can't take a cut of payments meant to help them recover and relocate.

H.R. 1179, the Chiquita Canyon Tax Relief Act, treats payments tied to the landfill event as disaster relief, which means they're excluded from your federal taxable income.

The payment has to be for harm from the specific event burning beneath the Chiquita Canyon Landfill since May 1, 2022 — things like relocation, property damage, a drop in your home's value, closing costs and realtor commissions, or the inconvenience of not being able to use your property.

Two conditions decide whether a payment qualifies. It has to come from one of the named sources: a government agency, Waste Connections, Inc. (the company tied to the landfill), or one of its subsidiaries, insurers, or agents. And you have to have received it on or after March 1, 2024.

H.R. 1179 Bill Summary

What H.R. 1179 actually does.

Relief checks become tax-free

Payments tied to the Chiquita Canyon landfill event are treated as qualified disaster relief payments, meaning they're excluded from federal taxable income rather than counted as income the IRS can tax.

Covers more than physical damage

Eligible payments include relocation, expenses, suffering, lost real property value, and the inconvenience of losing access to your property — not just direct physical loss or damages.

Home-sale costs are covered too

The bill specifically names closing costs on real property, including realtor commissions. Families who sold their homes because of the event can keep payments covering those transaction costs tax-free.

Only specific payers count

A payment qualifies only if it comes from a government agency, Waste Connections, Inc., or a subsidiary, insurer, or agent of Waste Connections. Money from other sources isn't covered by this bill.

Tied to one event and one date

Coverage is limited to the elevated temperature landfill event beneath the Chiquita Canyon Landfill in Los Angeles County beginning May 1, 2022, and applies only to amounts received on or after March 1, 2024.

Who benefits from H.R. 1179?

Families who relocated or sold their homes

If you moved out or sold because of the landfill event, payments for relocation, lost home value, closing costs, and realtor commissions would no longer be taxed as income — keeping more of the money meant to make you whole.

Residents paid for the disruption

Compensation for suffering, expenses, or the inconvenience of not being able to use your property qualifies. The bill covers the messy, ongoing costs of living near the event, not just one-time physical damage.

Anyone who got a check on or after March 1, 2024

The relief is retroactive to that date. Residents who already received qualifying payments from a government agency or Waste Connections could see those amounts excluded from their federal taxes.

Who is affected by H.R. 1179?

Waste Connections, Inc. and its insurers and agents

The company tied to the landfill, along with its subsidiaries, insurers, and agents, is named as an eligible payer. Payments these entities make for the event can qualify for the tax treatment if structured to fit the bill's definitions.

Government agencies providing relief

Federal, state, and local agencies that pay residents for the Chiquita Canyon event are named as eligible payers, so their payments can also qualify for tax-free treatment.

Recipients sorting out what qualifies

Residents and their tax preparers will need to confirm a payment fits all three tests: it's for the named event, it came from a listed payer, and it was received on or after March 1, 2024.

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Tracking floor activity — no debate on H.R. 1179 yet. Updates when a legislator speaks on the record.

HR1179 Legislative Journey

1 actions

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

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Committee Sponsors

Ways and Means Committee

19D26R

|0 signed45 not yet

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

Cosponsors

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

Constituent Resources

Find your legislators on H.R. 1179

Get notified when this bill moves

Official Sources

H.R. 1179 on Congress.gov

Official bill page with text, status, sponsors, and actions for the Chiquita Canyon Tax Relief Act.

26 U.S. Code § 139 - Disaster relief payments

The bill expressly treats eligible Chiquita Canyon payments as qualified disaster relief payments under Internal Revenue Code section 139(b).

IRS Publication 525 - Taxable and Nontaxable Income

IRS guidance on taxable versus nontaxable income explains how excluded disaster relief payments are generally treated for federal tax purposes.

IRS Tax Relief in Disaster Situations

Official IRS disaster tax relief page shows how the federal tax system handles disaster-related relief and income exclusions.

EPA - Chiquita Canyon Landfill, Castaic, CA

EPA's official page on the subsurface elevated temperature event beneath the landfill, the same event the bill provides tax relief for.

CalEPA - Multi-agency Response: Chiquita Canyon Landfill

California's coordinated state and local government response to the Chiquita Canyon landfill event referenced in the bill.

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H.R. 1179 Common Questions

Are Chiquita Canyon landfill payments taxable?

Right now they can be. H.R. 1179 changes that by treating payments for the landfill event as disaster relief, which means they're excluded from your federal taxable income instead of counted as income the IRS can tax.

What kinds of payments does H.R. 1179 cover?

Money for relocation, property damage, lost home value, closing costs and realtor commissions, suffering, and the inconvenience of not being able to use your property — as long as it's tied to the Chiquita Canyon landfill event.

I sold my home because of the landfill. Are those costs tax-free?

Yes. H.R. 1179 specifically names closing costs on real property, including realtor commissions, plus payments for a drop in your home's value. Families who sold because of the event can keep that money tax-free.

Does it matter who paid me?

Yes. The payment only qualifies if it came from a government agency; Waste Connections, Inc.; or a subsidiary, insurer, or agent of Waste Connections. Money from another source isn't covered by this bill.

Does this apply to checks I already received?

It applies to payments received on or after March 1, 2024, so it reaches back to cover money many residents have already gotten. Payments received before that date aren't covered.

What is the Chiquita Canyon landfill event?

It's an elevated temperature landfill event — essentially a reaction burning beneath the Chiquita Canyon Landfill in Los Angeles County, California, since May 1, 2022. The bill limits its tax relief to harm from this one event.

Has H.R. 1179 passed?

No. It was introduced in February 2025 by Rep. George Whitesides, whose district includes the landfill, and referred to the House Ways and Means Committee. It has no cosponsors yet and hasn't received a vote.

Based on H.R. 1179 bill text