H.R. 1134 · 109th Congress · 2005–2006
To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.
H.R. 1134 in the 109th Congress (2005–2006) became law — introduced on Mar 7, 2005, sponsored by Mark Foley with 86 co-sponsors.
During the 109th Congress (2005–2006), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Became law
- Introduced
- Mar 7, 2005
- Co-sponsors
- 86
- Policy area
- Taxation
- Public law
- Public Law 109-7
What it 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.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Mark Foley (R-FL). Co-sponsors: 26 Democrats, 60 Republicans.
Where it stands
- IntroducedMar 7, 2005
- Passed the HouseMar 14, 2005
- Passed the SenateApr 13, 2005
- Sent to the PresidentApr 14, 2005
- Became lawApr 15, 2005
Latest action: Became Public Law No: 109-7. (Apr 15, 2005)
More bills from Mark Foley in the 109th Congress
Other Taxation bills in the 109th Congress
- H.R. 241: To accelerate the income tax benefits for charitable cash contributions for the relief of victims…
- H.R. 1270: To amend the Internal Revenue Code of 1986 to extend the Leaking Underground Storage Tank Trust…
- H.R. 3768: Katrina Emergency Tax Relief Act of 2005
- H.R. 4440: Gulf Opportunity Zone Act of 2005
- H.R. 4297: Tax Increase Prevention and Reconciliation Act of 2005
- H.R. 1499: Heroes Earned Retirement Opportunities Act
- H.R. 6111: Tax Relief and Health Care Act of 2006
- H.R. 6131: To permit certain expenditures from the Leaking Underground Storage Tank Trust Fund.
- H.R. 6429: Fallen Firefighters Assistance Tax Clarification Act of 2006
- H.R. 8: Death Tax Repeal Permanency Act of 2005
Committees
- Finance Committee
- Ways and Means Committee
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “H.R. 1134 (109th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/109-hr-1134/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).