H.R. 1849 · 119th Congress
Disaster Mitigation and Tax Parity Act of 2025
Key: what the circles and colors mean
Each circle is a bill. The ring fills as it moves through Congress:
Under the number: the Yea · Nay count of its final (or latest) recorded vote. On a member's page, the small badge is how that member voted: Y Yea / Aye, N Nay / No, P Present, – Not voting.
Gold and violet are only for Yea and Nay; they never mean a party. A member's party is the letter on their photo.
Not yet voted on. This bill is still a proposal: it hasn't reached a floor vote, and its text can change in committee or on the floor before any vote.
R
LaMalfaSponsor32 cosponsors · 18 D, 14 R
D
Brownley
JC
D
Chu
DD
D
Davis
SF
R
Fitzgerald
CH
R
Higgins
GM
R
Murphy
KM
D
Mullin
SP
D
Peters
BP
D
Pettersen
DR
R
Rouzer
TS
D
Sewell
MT
D
Thompson
DV
R
Valadao
JO
R
Obernolte
DR
D
Ross
KC
R
Calvert
BM
R
Moore
MR
R
Rogers
CC
R
(Chuck) Edwards
JH
D
Huffman
AM
R
McDowell
DD
D
Davis
JP
D
Panetta
ML
D
Levin
DM
D
Min
DT
D
Tran
JV
D
Vargas
LG
R
Gooden
DL
R
LaHood
JGR
Gallagher
AC
D
Craig
GW
D
Whitesides13 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill excludes from gross income, for federal income tax purposes, payments received from a state catastrophe loss mitigation program by an individual for the purpose of making improvements to the individual’s property that mitigate the impact of certain disasters.
What it does: CRS summary · Introduced in House · Mar 5, 2025
Disaster Mitigation and Tax Parity Act of 2025
This bill excludes from gross income, for federal income tax purposes, payments received from a state catastrophe loss mitigation program by an individual for the purpose of making improvements to the individual’s property that mitigate the impact of certain disasters.
Under current law, individuals may exclude from gross income, for federal income tax purposes, payments received under the Robert T. Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on April 15, 2005) for hazard mitigation. (Some exceptions apply.) Further, under current law, such payments do not increase the basis of the property for which the payments are made.
The bill allows a similar exclusion from gross income for certain payments received by an individual from a program established by
- a state (or any political subdivision or instrumentality of the state),
- a joint powers authority, or
- an entity that was established by the state to provide essential or basic property insurance and is regulated by the state.
Under the bill, such payments must be for making improvements to the individual’s property for the sole purpose of reducing damage that would be done to the property by a windstorm, earthquake, flood, or wildfire.
Finally, the bill provides that such payments from a state catastrophe loss mitigation program do not increase the basis of the property for which the payments are made.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Disaster Mitigation and Tax Parity Act of 2025
Latest action (Feb 4, 2026): 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.
Policy area: Taxation · Origin: House · Introduced: Mar 5, 2025
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.