H.R. 1134: To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.

109th Congress · introduced 2005-03-07 · Taxation · Latest: Became Public Law No: 109-7.

federal

Follow this bill, step by step

Where it came from: introduced 2005-03-07 · official record
Who proposed it: Rep. Foley, Mark [R-FL-16] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Became Public Law No: 109-7. (final step reached)
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

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

Plain summary

(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.

Congressional Research Service summary (Public Law), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

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

Source: Congressional Research Service summary (Public Law)

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Foley, Mark [R-FL-16] · 86 cosponsors

Cost estimate: CBO cost estimate: H.R. 1134, An act to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments (2005-05-05); CBO cost estimate: H.R. 1134, An act to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments (2005-05-05); CBO cost estimate: H.R. 1134, An act to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments (2005-05-05); CBO cost estimate: H.R. 1134, An act to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments (2005-05-05)

Cosponsors on this site

Tom Cole (R-OK), Frank D. Lucas (R-OK), Mike Thompson (D-CA), Joe Wilson (R-SC), Harold Rogers (R-KY), Christopher H. Smith (R-NJ), Sanford D. Bishop, Jr. (D-GA) and 26 more.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Sources

Congressional Research Service summary (Public Law)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-109hr1134.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/109/hr>

Record fed-us-cong109-hr1134 · catalog fed-us-congress-bills-cong109 · updated 2026-11-15 by psicol fed-bills-cong109