HR 1134 109th Congress House Taxation Capital gains tax Disaster relief Emergency Management Income tax Land transfers Public Lands and Natural Resources Tax exclusion

To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.

Introduced: March 7, 2005 See on congress.gov

Everywhere this bill has been 22 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Apr 15, 2005

Became Public Law No: 109-7.

Apr 15, 2005

Signed by President.

Apr 14, 2005

Presented to President.

Apr 14, 2005

Cleared for White House.

Apr 14, 2005

Motion to reconsider laid on the table Agreed to without objection.

Apr 14, 2005

On motion that the House agree to the Senate amendment Agreed to without objection. (consideration: CR H2082-2083; text as House agreed to Senate amendment: CR H2082)

Apr 14, 2005

Resolving differences -- House actions: On motion that the House agree to the Senate amendment Agreed to without objection.(consideration: CR H2082-2083; text as House agreed to Senate amendment: CR H2082)

Apr 14, 2005

Mr. Foley asked unanimous consent that the House agree to the Senate amendment.

Apr 14, 2005

Message on Senate action sent to the House.

Apr 13, 2005

Passed Senate with an amendment by Unanimous Consent.

Apr 13, 2005

Passed/agreed to in Senate: Passed Senate with an amendment by Unanimous Consent.

Apr 13, 2005

Measure laid before Senate by unanimous consent. (consideration: CR S3604-3605)

Apr 13, 2005

Senate Committee on Finance discharged by Unanimous Consent.

Mar 15, 2005

Received in the Senate and Read twice and referred to the Committee on Finance.

Mar 14, 2005

Motion to reconsider laid on the table Agreed to without objection.

Mar 14, 2005

On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H1389)

Mar 14, 2005

Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H1389)

Mar 14, 2005

DEBATE - The House proceeded with forty minutes of debate on H.R. 1134.

Mar 14, 2005

Considered under suspension of the rules. (consideration: CR H1388-1394)

Mar 14, 2005

Mr. Foley moved to suspend the rules and pass the bill.

Mar 7, 2005

Referred to the House Committee on Ways and Means.

Mar 7, 2005

Introduced in House

Amendments to this bill 1

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

1 agreed to

Amendment	Sponsor	Purpose	Status	Latest action
SAMDT 411	—	To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitiga…	Agreed to	Apr 13, 2005

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Plain-English summary Congressional Research Service

(This measure has not been amended since it was passed by the Senate on April 13, 2005. The summary of that version is repeated here.)

Amends the Internal Revenue Code to exclude from gross income disaster mitigation payments (in addition to disaster relief payments) paid to property owners pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on the date of enactment of this Act). Exempts property for which excludable payments are received from an increase in cost basis.

Treats any sale or transfer of property to the Federal Government, a State or local government, or an Indian tribal government to implement hazard mitigation under the Robert T. Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act as an involuntary conversion for purposes of determining the taxable gain from such sale or transfer.

Provides that the amendments made by this Act with respect to the tax exclusion for disaster mitigation payments and the tax treatment of dispositions of property under hazard mitigation programs shall apply to transactions before, on, or after the date of enactment of this Act.

What's happening now April 15, 2005

Became Public Law No: 109-7.

Related & companion bills 2

Bill text 6 versions

Engrossed Amendment Senate Formatted Text PDF
Engrossed in House Formatted Text PDF
Enrolled Bill Formatted Text PDF
Introduced in House Formatted Text PDF Formatted XML
Public Law Formatted Text PDF
Referred in Senate Formatted Text PDF

Source documents hosted by congress.gov.

Committees of jurisdiction 2

Ways and Means Committee
House of Representatives
Finance Committee
Senate

Cosponsors 11

Bishop, Sanford D.

Georgia · Mar 7, 2005

Calvert, Ken

California · Mar 7, 2005

Capito, Shelley Moore

West Virginia · Mar 7, 2005

Cole, Tom

Oklahoma · Mar 7, 2005

Diaz-Balart, Mario

Florida · Mar 7, 2005

Lucas, Frank D.

Oklahoma · Mar 7, 2005

McCaul, Michael T.

Texas · Mar 7, 2005

Rogers, Harold

Kentucky · Mar 7, 2005

Smith, Christopher H.

New Jersey · Mar 7, 2005

Thompson, Mike

California · Mar 7, 2005

Wilson, Joe

South Carolina · Mar 7, 2005

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APA

U.S. Congress. (2026). H.R. 1134: To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1134/

MLA

"H.R. 1134: To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1134/.

Bluebook (legal)

H.R. 1134, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1134/.

Markdown link

[H.R. 1134: To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.](https://openamerica.io/bill/109-HR-1134/)