United States · Bill · S
S. 2432 (117th)
Disaster Mitigation and Tax Parity Act of 2021
Introduced
22 July 2021
Last action
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Status
Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 117-747.
Sponsors
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Subjects
Discovery layer
Source updated
27 May 2026
Summary
Disaster Mitigation and Tax Parity Act of 2021 This bill excludes from gross income, for income tax purposes, any qualified catastrophe mitigation payment made under a state-based catastrophe loss mitigation program. A qualified catastrophe mitigation payment means any amount received for making improvements to an individual's residence for the sole purpose of reducing the damage that would be done to such residence by a windstorm, earthquake, or wildfire.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 22 July 2021
Introduced in Senate (PDF)
Introduced in Senate · EN · 22 July 2021
Introduced in Senate
summary · EN · 22 July 2021
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/117th-congress/senate-bill/2432
- Open data entity: https://api.congress.gov/v3/bill/117/s/2432