H.R. 1849 · 119th Congress

Disaster Mitigation and Tax Parity Act of 2025

Introduced on Mar 5, 2025 by Doug LaMalfa (R-CA-1). 32 cosponsors, 18 of them from another party. 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.

Stage
Introduced
Introduced
Mar 5, 2025
Cosponsors
32
18 from the other party
Policy area
Taxation
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Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. 2Reported by committee
  3. 3Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official title

To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from State-based catastrophe loss mitigation programs.

Subjects

  • Disaster relief and insurance
  • Income tax exclusion
  • Natural disasters
  • Residential rehabilitation and home repair
  • State and local government operations

Summary

By the Congressional Research Service (Introduced in House, Mar 5, 2025). Public domain.

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.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Doug LaMalfaR-CA-1Sponsor

Democrats · 18

Republicans · 14

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Mar 5, 2025Introduced in House
  2. Mar 5, 2025Introduced in House
  3. Mar 5, 2025 · HouseReferred to the House Committee on Ways and Means.
  4. Feb 4, 2026 · HouseASSUMING 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.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION6 reports
    $9.4M reported (all issues)
  2. NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES6 reports
    $2.8M reported (all issues)
  3. North Carolina Insurance Underwriting Association6 reports
    $120K reported (all issues)
  4. REINSURANCE ASSN OF AMERICA6 reports
    $2.5M reported (all issues)
  5. AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I.5 reports
    $324.2K reported (all issues)
  6. ALLSTATE INSURANCE COMPANY4 reports
    $3.2M reported (all issues)
  7. INDEPENDENT INSURANCE AGENTS & BROKERS OF AMERICA, INC.4 reports
    $780K reported (all issues)

Reports filed in 2025, 2026.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 11, 2026 · loaded Oct 11, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 11, 2026 · loaded Oct 11, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.