Congress.gov119th Congress

H.R. 1849

Disaster Mitigation and Tax Parity Act of 2025

Introduced Mar 5, 2025Latest action Feb 4, 2026Taxation

Plain-English summary

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.

Deterministically condensed from the official CRS summary; verify details in the official record.

People and recorded decisions

Sponsors, Cosponsors & House Votes

James Gallagher

Cosponsor · Republican · CA

Scott Peters

Cosponsor · Democratic · CA

Juan Vargas

Cosponsor · Democratic · CA

Gregory Francis Dr. Murphy

Cosponsor · Republican · NC

Lance Gooden

Cosponsor · Republican · TX

Judy Chu

Cosponsor · Democratic · CA

Jared Huffman

Cosponsor · Democratic · CA

David Rouzer

Cosponsor · Republican · NC

Deborah K. Ross

Cosponsor · Democratic · NC

Ken Calvert

Cosponsor · Republican · CA

Darin LaHood

Cosponsor · Republican · IL

Mike Mr. Thompson

Cosponsor · Democratic · CA

George Whitesides

Cosponsor · Democratic · CA

Don Davis

Cosponsor · Democratic · NC

Kevin Mullin

Cosponsor · Democratic · CA

Michael Rogers

Cosponsor · Republican · AL

Brittany Louise Pettersen

Cosponsor · Democratic · CO

Danny K. Mr. Davis

Cosponsor · Democratic · IL

Derek Tran

Cosponsor · Democratic · CA

Chuck Edwards

Cosponsor · Republican · NC

Clay Higgins

Cosponsor · Republican · LA

Mike Levin

Cosponsor · Democratic · CA

Terri A. Sewell

Cosponsor · Democratic · AL

Felix Barry Moore

Cosponsor · Republican · AL

Julia Brownley

Cosponsor · Democratic · CA

Angela Dawn Craig

Cosponsor · Democratic · MN

Jimmy Panetta

Cosponsor · Democratic · CA

Scott Fitzgerald

Cosponsor · Republican · WI

Dave Min

Cosponsor · Democratic · CA

David G. Valadao

Cosponsor · Republican · CA

Jay Obernolte

Cosponsor · Republican · CA

Addison P. McDowell

Cosponsor · Republican · NC

No linked House roll-call vote is available yet. Senate votes are not currently synchronized.

Official Subjects

TaxationDisaster relief and insuranceIncome tax exclusionNatural disastersResidential rehabilitation and home repairState and local government operations

Sources & text

Official Congress.gov record ↗Introduced in House ↗Introduced in House ↗Introduced in House ↗

Congress.gov data last updated Sep 1, 2026. Automated summaries preserve a source version and generation timestamp; human edits are explicitly recorded.