PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Feb 10, 2025
Chiquita Canyon Tax Relief Act
This bill excludes from gross income, for tax purposes, amounts individuals receive on or after March 1, 2024, as compensation for loss, suffering, or inconvenience resulting from the elevated temperature landfill event occurring beneath the Chiquita Canyon Landfill in Los Angeles County, California, beginning on May 1, 2022. It applies to amounts provided by a government entity; Waste Connections, Inc.; or any subsidiary, insurer, or agent of Waste Connections, Inc. or any related person.
People & committees
Rep. Whitesides, George [D-CA-27] · D–CA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Jun 10, 2025. Consult Congress.gov for the current record.
AI Conversation Starters
Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.
Analyze H.R.1179 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.1179 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine H.R.1179 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine H.R.1179 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.
PlainBill explanation
Based on the full Introduced in House · 2025-02-10 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Chiquita Canyon Tax Relief Act would give certain compensation for individual people affected by a landfill event in Los Angeles County, California, a special federal tax classification. Payments for specified losses, expenses, relocation and other harms would count as “qualified disaster relief payments,” subject to the bill’s limits on payment sources and dates.
This Act may be cited as the Chiquita Canyon Tax Relief Act.
Chiquita Canyon elevated temperature landfill event payments shall be treated as qualified disaster relief payments for purposes of section 139(b) of the Internal 2 Revenue Code of 1986.
any amount received by or on behalf of an individual as compensation for loss, damages, expenses, relocation, suffering, loss in real property value, closing costs with respect to real property (including realtor commissions), or inconvenience (including access to real property)
the elevated temperature landfill event occurring beneath the Chiquita Canyon Landfill in Los Angeles County, California, beginning on May 1, 2022.
if such amount was provided by— (1) a Federal, State, or local government agency, (2) Waste Connections, Inc., or (3) any subsidiary, insurer, or agent of Waste Connections, Inc. or any related person.
This section shall apply to amounts received on or after March 1, 2024.
Section 2 would require qualifying payments to be treated as qualified disaster relief payments under section 139(b) of the federal tax code. That is a tax-law category; the referenced tax rules are not reproduced in the bill.
Chiquita Canyon elevated temperature landfill event payments shall be treated as qualified disaster relief payments for purposes of section 139(b) of the Internal 2 Revenue Code of 1986.
Covered compensation would include amounts received by or for an individual person for event-related losses, damages, expenses, relocation, suffering, reduced real estate value, property closing costs including realtor commissions, and inconvenience including access to property.
any amount received by or on behalf of an individual as compensation for loss, damages, expenses, relocation, suffering, loss in real property value, closing costs with respect to real property (including realtor commissions), or inconvenience (including access to real property) resulting from the Chiquita Canyon elevated temperature landfill event
To qualify, compensation would have to come from a federal, state or local government agency; Waste Connections, Inc.; or a subsidiary, insurer or agent of that company, or a related person.
if such amount was provided by— (1) a Federal, State, or local government agency, (2) Waste Connections, Inc., or (3) any subsidiary, insurer, or agent of Waste Connections, Inc. or any related person.
The proposal covers the elevated temperature landfill event beneath the Chiquita Canyon Landfill in Los Angeles County, California, identified as beginning May 1, 2022.
the term Chiquita Canyon elevated temperature landfill event means the elevated temperature landfill event occurring beneath the Chiquita Canyon Landfill in Los Angeles County, California, beginning on May 1, 2022.
The proposed treatment would apply to amounts received on or after March 1, 2024. The effective-date provision specifies no ending date.
(d) Effective date This section shall apply to amounts received on or after March 1, 2024.
The supplied official-actions snapshot, updated June 10, 2025, records introduction in the House and referral to the House Committee on Ways and Means on February 10, 2025.
Source snapshot updated 2025-06-10T18:33:21Z. 2025-02-10: Referred to the House Committee on Ways and Means. 2025-02-10: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-10. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
Findings to examine
The supplied introduced text contains an event-specific tax preference. This classification describes its narrow scope, not its merits.
The proposal would give specified compensation received by or for individual people affected by one named landfill event special treatment under the federal disaster-relief tax rules. Eligibility also depends on payment from specified government sources or Waste Connections, Inc. and its listed associated entities or persons. The targeted treatment concerns compensation recipients; the text does not establish a tax benefit for the named company itself.
Chiquita Canyon elevated temperature landfill event payments shall be treated as qualified disaster relief payments for purposes of section 139(b) of the Internal 2 Revenue Code of 1986.
any amount received by or on behalf of an individual as compensation for loss, damages, expenses, relocation, suffering, loss in real property value, closing costs with respect to real property (including realtor commissions), or inconvenience (including access to real property) resulting from the Chiquita Canyon elevated temperature landfill event if such amount was provided by— (1) a Federal, State, or local government agency, (2) Waste Connections, Inc., or (3) any subsidiary, insurer, or agent of Waste Connections, Inc. or any related person.
the term Chiquita Canyon elevated temperature landfill event means the elevated temperature landfill event occurring beneath the Chiquita Canyon Landfill in Los Angeles County, California, beginning on May 1, 2022.
Full text preserved for this analysis. Legislative record snapshot: Jun 10, 2025. How PlainBill uses AI