Chiquita Canyon Tax Relief Act

# Chiquita Canyon Tax Relief Act - Plain Language Summary **What the bill does:** This bill would allow residents affected by a landfill fire at Chiquita Canyon in Los Angeles County to receive compensation without having to pay federal income taxes on those funds. The fire began in May 2022 and created elevated temperatures underground at the landfill.

Affected individuals who receive compensation payments from the government, the landfill operator (Waste Connections, Inc.), or related insurance companies starting March 1, 2024, would not have to report these payments as taxable income. **Who it affects:** The bill targets residents in Los Angeles County who suffered losses, expenses, or health impacts from the Chiquita Canyon landfill fire. Typically, compensation for personal injury or property damage is taxed as income, which this bill would exempt in this specific case. **Current status:** The bill was introduced by Representative George Whitesides (D-California) in the 119th Congress and is currently in committee, meaning it has not yet been voted on by the full House of Representatives.