To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.
Public Law 109-7 · H.R. 1134 · 109th Congress · began in the House
Signed by George W. Bush (R) on Apr 15, 2005 · Taxation
Sponsor: Rep. Mark Foley (R-FL-16)
Cosponsors (86): Rep. Bobby Jindal, Rep. Rob Portman,
Passage votes
- HouseUnanimous consent
- SenateUnanimous consent
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
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.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Related bills
2 bills the Library of Congress relates to this one.
S. 583Related bill
A bill to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.
S. 586Identical bill
A bill to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.
Data notes
Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 20 actions.
- Apr 15, 2005Became lawBecame law · Became Public Law No: 109-7.
- Became lawBecame law · Signed by President.
- Apr 14, 2005Resolving differencesResolving differences · Motion to reconsider laid on the table Agreed to without objection.
- Resolving differencesResolving differences · On motion that the House agree to the Senate amendment Agreed to without objection.
- Resolving differencesResolving differences · Mr. Foley asked unanimous consent that the House agree to the Senate amendment.
- FloorFloor · Presented to President.
- FloorFloor · Message on Senate action sent to the House.
- OtherOther · Cleared for White House.
- OtherOther · Resolving differences -- House actions: On motion that the House agree to the Senate amendment Agreed to without objection.
- Apr 13, 2005FloorFloor · Passed Senate with an amendment by Unanimous Consent.
- FloorFloor · Measure laid before Senate by unanimous consent.
- CommitteeCommittee · Senate Committee on Finance discharged by Unanimous Consent.
- Mar 15, 2005CommitteeCommittee · Received in the Senate and Read twice and referred to the Committee on Finance.
- Mar 14, 2005FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
- FloorFloor · On motion to suspend the rules and pass the bill Agreed to by voice vote.
- FloorFloor · DEBATE - The House proceeded with forty minutes of debate on H.R. 1134.
- FloorFloor · Considered under suspension of the rules.
- FloorFloor · Mr. Foley moved to suspend the rules and pass the bill.
- Mar 7, 2005CommitteeCommittee · Referred to the House Committee on Ways and Means.
- IntroducedIntroduced · Introduced in House
Data notes
Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.
Amendments
1 amendment offered to the bill, with the last recorded step of each.
- Agreed to
S.Amdt. 411SenateSen. Max BaucusD-MT· offered Apr 13, 2005Agreed to
To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.
Apr 13, 2005: Amendment SA 411 agreed to in Senate by Unanimous Consent.
Data notes
Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.
Official record
The bill’s full text is on Congress.gov. Data through Oct 7, 2026.