Hazard Mitigation Payment Tax Exclusion (State/Local Programs)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2025-07-24 — Filing Relief for Natural Disasters Act: cross-connection with filing-relief-natural-disasters-act: Complementary disaster-related tax provisions: deadline postponement authority for state-declared disasters alongside income exclusion for state/local hazard mitigation payments. (novelty: 3)
- 2025-02-06 — Disaster Resiliency and Coverage Act of 2025: HR1105 (Disaster Resiliency and Coverage Act of 2025) introduced — would exclude from gross income payments received under state or local residential hazard-mitigation programs; status: introduced. (novelty: 3)