Chiquita Canyon Tax Relief Act

HR 9918, the Chiquita Canyon Tax Relief Act, makes specific disaster payments related to the 2022 Chiquita Canyon landfill incident tax-exempt. It treats compensation received by residents for property damage, relocation costs, realtor fees, or inconvenience from the landfill event (occurring May 1, 2022, in Los Angeles County) as qualified disaster relief under IRS rules. Payments from government agencies, Waste Connections, Inc., or their insurers qualify. This applies to payments received on or after March 1, 2024, directly benefiting affected residents by exempting these funds from federal income tax.