H.R. 9918House118th Congress (2023-2025)In Committee

Chiquita Canyon Tax Relief Act

AI-Generated Summary

Updated January 20, 2026 at 7:40 PM UTC

The Chiquita Canyon Tax Relief Act makes payments to victims of the Chiquita Canyon elevated‑temperature landfill incident count as qualified disaster relief payments, so the amounts are excluded from gross income for tax purposes. It applies to individuals who received compensation from federal, state, or local governments, Waste Connections, Inc., its subsidiaries, insurers, agents, or related parties, and only to payments received on or after March 1 2024.

Key Provisions

Treats all compensation related to the Chiquita Canyon elevated‑temperature landfill event as qualified disaster relief payments under IRC §139(b), making them tax‑free.
Defines eligible payments as amounts for loss, damages, expenses, relocation, suffering, property‑value loss, closing costs, or inconvenience provided by government agencies, Waste Connections, Inc., its subsidiaries, insurers, agents, or related persons.
Applies to payments received on or after March 1 2024.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

October 4, 2024

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HouseIntro Referral

Introduced in House

October 4, 2024

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

October 4, 2024

Bill Text

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Introduced in HouseIssued October 4, 2024

118th CONGRESS

2d Session

H. R. 9918

IN THE HOUSE OF REPRESENTATIVES

October 4, 2024

Mr. Mike Garcia of California introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To exclude from gross income certain relief payments to the victims of the Chiquita Canyon elevated temperature landfill event.

Short title

This Act may be cited as the Chiquita Canyon Tax Relief Act.

Chiquita Canyon disaster relief payments

(a)

Disaster relief payments to victims of Chiquita Canyon elevated temperature landfill event

Chiquita Canyon elevated temperature landfill event payments shall be treated as qualified disaster relief payments for purposes of section 139(b) of the Internal Revenue Code of 1986.

(b)

Chiquita Canyon elevated temperature landfill event payments

For purposes of this section, the term Chiquita Canyon elevated temperature landfill event payments means 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.

(c)

Elevated temperature landfill event

For purposes of this section, 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.

(d)

Effective date

This section shall apply to amounts received on or after March 1, 2024.