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S. 2432

Disaster Mitigation and Tax Parity Act of 2021

Disaster Mitigation and Tax Parity Act of 2021

This bill excludes from gross income, for income tax purposes, any qualified catastrophe mitigation payment made under a state-based catastrophe loss mitigation program. A qualified catastrophe mitigation payment means any amount received for making improvements to an individual's residence for the sole purpose of reducing the damage that would be done to such residence by a windstorm, earthquake, or wildfire.

Committee on Banking, Housing, and Urban Affairs. Hearings held.

Sen. Feinstein, Dianne [D-CA](D-CA)Sponsor
3 cosponsors1 D2 R
3cosponsors2committees3actions4related bills5subjects
  1. Committee

    Committee on Banking, Housing, and Urban Affairs. Hearings held.

    Banking, Housing, and Urban Affairs Committee
  2. IntroReferral

    Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S5052)

    Finance Committee
  3. IntroReferral10000

    Introduced in Senate

Disaster Mitigation and Tax Parity Act of 2021 — Informed