Disaster Mitigation and Tax Parity Act of 2023

House Bill

H.R. 4070

119th Congress

Disaster Mitigation and Tax Parity Act of 2023

In Committee

Introduced:Jul 2, 2025

Primary Sponsor

Doug LaMalfa

Representative

Republican

CA-1

Cosponsors

33

Quick Stats

Policy Area

Taxation

Summary

This bill would allow people to avoid paying income taxes on money they receive to make their homes more resistant to natural disasters like hurricanes, earthquakes, and wildfires. This could make it easier for homeowners to afford to protect their properties against damage from these kinds of extreme weather events.

Latest Action

Referred to the House Committee on Ways and Means.

SponsorDoug LaMalfa (R-CA)

Introduced7/2/2025

StatusReferred to the House Committee on Ways and Means.

ChamberHouse

Data from Congress.gov

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Vote Prediction

Disaster Mitigation and Tax Parity Act of 2023

This bill would allow people to avoid paying income taxes on money they receive to make their homes more resistant to natural disasters like hurricanes, earthquakes, and wildfires. This could make it easier for homeowners to afford to protect their properties

Community Breakdown

Pass

0%

Fail

0%

0 predictions

This bill would allow people to avoid paying income taxes on money they receive to make their homes more resistant to natural disasters like hurricanes, earthquakes, and wildfires. This could make it easier for homeowners to afford to protect their properties against damage from these kinds of extreme weather events.

Bill Number: 4070
Sponsor: Doug LaMalfa (R-CA)
Introduced: 7/2/2025
Status: Referred to the House Committee on Ways and Means.
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: Disaster Mitigation and Tax Parity Act of 2023
Bill Number: 4070
Sponsor: Doug LaMalfa (R-CA)
Status: Referred to the House Committee on Ways and Means.
Introduced: 7/2/2025
Summary: This bill would allow people to avoid paying income taxes on money they receive to make their homes more resistant to natural disasters like hurricanes, earthquakes, and wildfires. This could make it easier for homeowners to afford to protect their properties against damage from these kinds of extre

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

This bill would allow people to avoid paying income taxes on money they receive to make their homes more resistant to natural disasters like hurricanes, earthquakes, and wildfires. This could make it easier for homeowners to afford to protect their properties against damage from these kinds of extreme weather events.

Last updated: 12/30/2025

Official Summary

Congressional Research Service summary

Disaster Mitigation and Tax Parity Act of 2023 This bill excludes from gross income, for income tax purposes, any qualified catastrophe mitigation payment made under a state-based catastrophe loss mitigation program. A qualified catastrophe mitigation payment means any amount received for making improvements to an individual's property for the sole purpose of reducing the damage that would be done to such property by a windstorm, earthquake, or wildfire.

Key Points

Main provisions of the bill

The bill would exclude from income taxes any payments people receive to improve their homes to reduce damage from windstorms, earthquakes, or wildfires.
This could make it more affordable for homeowners to make their properties more disaster-resistant through upgrades like stronger windows, reinforced roofs, or fire-resistant landscaping.
The bill is aimed at encouraging more people to take steps to protect their homes from the growing threat of natural disasters driven by climate change.

How This Impacts Americans

Potential effects on citizens and communities

If this bill becomes law, it could benefit homeowners who live in areas at high risk of natural disasters by making it less expensive for them to make their homes more resilient. This could especially help low- and middle-income families who may not be able to afford these upgrades otherwise. Ultimately, it could lead to fewer homes being damaged or destroyed when disasters strike, reducing the financial and emotional toll on affected communities.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

4070, 119th Congress (2025). "Disaster Mitigation and Tax Parity Act of 2023". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-4070