To exclude from gross income certain relief payments to the victims of the Chiquita Canyon elevated temperature landfill event.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill exempts excludes from federal gross income certain compensation payments made to victims of the Chiquita Canyon landfill environmental disaster by treating them as qualified disaster relief payments under IRC Section. It relies on exemptions and definition changes. The main policy areas are Taxation and Finance.
Who Benefits and How
Residents affected by Chiquita Canyon landfill event (Los Angeles County) could see lower costs and Waste Connections, Inc. and subsidiaries could face lower compliance burdens.
Who Bears the Burden and How
Federal Treasury could lose revenue opportunities.
Key Provisions
- Exempts excludes from federal gross income certain compensation payments made to victims of the Chiquita Canyon landfill environmental disaster by treating them as qualified disaster relief payments under IRC Section...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill exempts excludes from federal gross income certain compensation payments made to victims of the Chiquita Canyon landfill environmental disaster by treating them as qualified disaster relief payments under IRC Section.
Key Policy Areas
Taxation, Finance
Primary Purpose
The bill exempts excludes from federal gross income certain compensation payments made to victims of the Chiquita Canyon landfill environmental disaster by treating them as qualified disaster relief payments under IRC Section.
Policy Domains
Section 1 - Short Title
Identified Gains
- Residents affected by Chiquita Canyon landfill event (Los Angeles County)
- Waste Connections, Inc. and subsidiaries
Identified Costs
- Federal Treasury
Legislative Progress
IntroducedMr. Whitesides introduced the following bill; which was referred to …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Residents affected by Chiquita Canyon landfill event (Los Angeles County)
Waste Connections, Inc. and subsidiaries
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "waste_connections"
- → Waste Connections, Inc. and its subsidiaries, insurers, or agents
- "federal_state_local_government"
- → Federal, State, or local government agencies providing relief payments
Key Definitions
Terms defined in this bill
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 a Federal, State, or local government agency, Waste Connections, Inc., or any subsidiary, insurer, or agent of Waste Connections, Inc. or any related person.
The elevated temperature landfill event occurring beneath the Chiquita Canyon Landfill in Los Angeles County, California, beginning on May 1, 2022.
Payments excluded from gross income under section 139(b) of the Internal Revenue Code of 1986.
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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