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H.R. 1134 · 109th Congress

To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster…

Full title

To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.

Law · 109-7 · Apr 15, 2005
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Became law without a recorded vote. It passed by voice vote or unanimous consent, which don't record how each member voted.

MFR FoleySponsor
86 cosponsors · 26 D, 60 R
RAR Alexander SBR Bachus RBR Bartlett XBD Becerra MBR Bilirakis SBD Bishop EBD Blumenauer RBD Boucher KBR Brady MBD Bordallo GKD Butterfield CBR Boustany KCR Calvert DCR Camp BCD Cardin DCD Christensen ACR Crenshaw ECR Cantor SCR Capito JCR Culberson CCR Chocola TCR Cole LDR Diaz-Balart JAR Ann Davis MDR Diaz-Balart PER English AED Eshoo BED Etheridge HFD Ford TFR Feeney MFR Fitzpatrick EGR Gallegly PGR Gillmor GGD Green WHR Herger KHR Hulshof MHR Hart KHR Harris EIR Istook WJD Jefferson NJR Johnson BJR Jindal MKR Kennedy RKR Kuhl TLD Lantos RLR Lewis FLR Lucas JMR McCrery SMR Myrick JMR Miller KMD Meek BMD Miller CMR Mack MMR McCaul CMD Melancon JNR Nussle GND Napolitano EPD Pomeroy RPR Portman DPD Price HRR Rogers IRR Ros-Lehtinen JRR Ryun RRR Renzi CRD Ruppersberger DRR Reichert ESR Shaw CSR Smith TSD Strickland MSR Souder BSR Shuster JSR Sullivan TTR Tiahrt MTD Thompson DWR Weldon RWD Wexler DWD Watson JWR Wilson WAR Akin RBR Blunt NLD Lowey RPR Paul TPR Poe JDR Hayworth GMR Miller TMR Murphy

78 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

  1. House Introduced Mar 7, 2005
  2. House Passed Mar 14, 2005
  3. Senate Passed Apr 13, 2005
  4. House Changes resolved Apr 14, 2005
  5. President To the President Apr 14, 2005
  6. President Signed Apr 15, 2005
  7. Law Apr 15, 2005

Amends the Internal Revenue Code to exclude from gross income disaster mitigation payments (in addition to disaster relief payments) paid to property owners pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on the date of enactment of this Act).

What it does: CRS summary · Public Law · Apr 15, 2005

(This measure has not been amended since it was passed by the Senate on April 13, 2005. The summary of that version is repeated here.)

Amends the Internal Revenue Code to exclude from gross income disaster mitigation payments (in addition to disaster relief payments) paid to property owners pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on the date of enactment of this Act). Exempts property for which excludable payments are received from an increase in cost basis.

Treats any sale or transfer of property to the Federal Government, a State or local government, or an Indian tribal government to implement hazard mitigation under the Robert T. Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act as an involuntary conversion for purposes of determining the taxable gain from such sale or transfer.

Provides that the amendments made by this Act with respect to the tax exclusion for disaster mitigation payments and the tax treatment of dispositions of property under hazard mitigation programs shall apply to transactions before, on, or after the date of enactment of this Act.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.

Latest action (Apr 15, 2005): Became Public Law No: 109-7.

Policy area: Taxation · Origin: House · Introduced: Mar 7, 2005

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

  1. House Introduced Mar 7, 2005
  2. House Passed Mar 14, 2005
  3. Senate Passed Apr 13, 2005
  4. House Changes resolved Apr 14, 2005
  5. President To the President Apr 14, 2005
  6. President Signed Apr 15, 2005
  7. Law Apr 15, 2005

No recorded floor vote found.