119th Congress · introduced in the House · Mar 5, 2025
Disaster Mitigation and Tax Parity Act of 2025
Official title from Congress.gov
Latest action (Feb 4, 2026): ASSUMING FIRST SPONSORSHIP - Mr. Murphy asked unanimous consent that he may hereafter be considered as the first sponsor of H.R. 1849, a bill originally introduced by Representative LaMalfa, for the purpose of adding cosponsors and requesting reprintings pursuant to clause 7 of rule XII. Agreed to without objection.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Mar 5, 2025)
Disaster Mitigation and Tax Parity Act of 2025
This bill excludes from gross income, for federal income tax purposes, payments received from a state catastrophe loss mitigation program by an individual for the purpose of making improvements to the individual’s property that mitigate the impact of certain disasters.
Under current law, individuals may exclude from gross income, for federal income tax purposes, payments received under the Robert T. Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on April 15, 2005) for hazard mitigation. (Some exceptions apply.) Further, under current law, such payments do not increase the basis of the property for which the payments are made.
The bill allows a similar exclusion from gross income for certain payments received by an individual from a program established by
• a state (or any political subdivision or instrumentality of the state),
• a joint powers authority, or
• an entity that was established by the state to provide essential or basic property insurance and is regulated by the state.
Under the bill, such payments must be for making improvements to the individual’s property for the sole purpose of reducing damage that would be done to the property by a windstorm, earthquake, flood, or wildfire.
Finally, the bill provides that such payments from a state catastrophe loss mitigation program do not increase the basis of the property for which the payments are made.
Show less of the summaryIncludes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
ASSUMING FIRST SPONSORSHIP - Mr. Murphy asked unanimous consent that he may hereafter be considered as the first sponsor of H.R. 1849, a bill originally introduced by Representative LaMalfa, for the purpose of adding cosponsors and requesting reprintings pursuant to clause 7 of rule XII. Agreed to without objection.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Disaster relief and insurance · Income tax exclusion · Natural disasters · Residential rehabilitation and home repair · State and local government operations
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
43 citations; showing the 25 most recently posted.
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · amended · posted Oct 23, 2026 · issue area: Taxation/Internal Revenue Code
$1,410,000
Spent on own lobbying
…t Flood Insurance Premiums H.R. 1481 To Ensure Sufficient Capital to Cover Catastrophic Insurance Losses S. 796 To Repeal the Corporate Alternative Minimum Tax H.R. 1849 To Provide for the Exclusion from Gros Income of Amounts Received from State-based Catastrophe Loss Mitigation Programs S. 1323 Tax Treatment for Disaster Miti…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Disaster Planning/Emergencies
$520,000
Spent on own lobbying
…rojects, and for other purposes. S.647 - A bill to require the Secretary of Commerce to create regional wildland fire research centers, and for other purposes. - To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from State-based catastrophe loss mitigation pr…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,600,000
Spent on own lobbying
…t Flood Insurance Premiums H.R. 1481 To Ensure Sufficient Capital to Cover Catastrophic Insurance Losses S. 796 To Repeal the Corporate Alternative Minimum Tax H.R. 1849 To Provide for the Exclusion from Gros Income of Amounts Received from State-based Catastrophe Loss Mitigation Programs S. 1323 Tax Treatment for Disaster Miti…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NORTH CAROLINA INSURANCE UNDERWRITING ASSOCIATION · lobbying firm or registrant: CARPI & CLAY, INC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Insurance
$20,000
Paid to lobbying firm
Support the Disaster Mitigation and Tax Parity Act of 2023 (H.R. 1849/S. 336) regarding tax treatment of state-based residential catastrophe mitigation grants.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ALLSTATE INSURANCE COMPANY · lobbying firm or registrant: ALLSTATE INSURANCE COMPANY
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$790,000
Spent on own lobbying
HR1849 S336Disaster Mitigation and Tax Parity Act of 2025 HR1481Catastrophic Risk Transfer Act of 2025 Expiring TCJA tax provisions and reforms impacting the insuranc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
REINSURANCE ASSN OF AMERICA · lobbying firm or registrant: REINSURANCE ASSN OF AMERICA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Taxation/Internal Revenue Code
$430,000
Spent on own lobbying
H.R. 1105 - Disaster Resiliency and Coverage Act of 2025 H.R. 1481 - Catastrophic Risk Transfer (CART) Act of 2025 H.R. 1849 - Disaster Mitigation and Tax Parity Act of 2025 H.R. 2547 - Secure Family Futures Act of 2025 H.R. 3512 - Tackling Predatory Litigation Funding Act of 2025 H.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INDEPENDENT INSURANCE AGENTS & BROKERS OF AMERICA · lobbying firm or registrant: INDEPENDENT INSURANCE AGENTS & BROKERS OF AMERICA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Disaster Planning/Emergencies
$210,000
Spent on own lobbying
HR.471/S.1462 - Fix Our Forests Act; HR.501/S.388 - Promoting Resilient Buildings Act of 2025; HR.1849/S.336 - Disaster Mitigation and Tax Parity Act of 2025; HR.1105 - Disaster Resiliency and Coverage Act of 2025; HR.1245 - Disaster Survivors Fairness Act of 20…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
REINSURANCE ASSN OF AMERICA · lobbying firm or registrant: REINSURANCE ASSN OF AMERICA
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · amended · posted Jul 23, 2026 · issue area: Taxation/Internal Revenue Code
$370,000
Spent on own lobbying
H.R. 1105 - Disaster Resiliency and Coverage Act of 2025 H.R. 1481 - Catastrophic Risk Transfer (CART) Act of 2025 H.R. 1849 - Disaster Mitigation and Tax Parity Act of 2025 H.R. 2547 - Secure Family Futures Act of 2025 H.R. 3512 - Tackling Predatory Litigation Funding Act of 2025 H.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 22, 2026 · issue area: Taxation/Internal Revenue Code
$2,140,000
Spent on own lobbying
…t Flood Insurance Premiums H.R. 1481 To Ensure Sufficient Capital to Cover Catastrophic Insurance Losses S. 796 To Repeal the Corporate Alternative Minimum Tax H.R. 1849 To Provide for the Exclusion from Gros Income of Amounts Received from State-based Catastrophe Loss Mitigation Programs S. 1323 Tax Treatment for Disaster Miti…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ALLSTATE INSURANCE COMPANY · lobbying firm or registrant: ALLSTATE INSURANCE COMPANY
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$380,000
Spent on own lobbying
HR1849 S336Disaster Mitigation and Tax Parity Act of 2025 HR1481Catastrophic Risk Transfer Act of 2025 Expiring TCJA tax provisions and reforms impacting the insuranc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Disaster Planning/Emergencies
$540,000
Spent on own lobbying
…rojects, and for other purposes. S.647 - A bill to require the Secretary of Commerce to create regional wildland fire research centers, and for other purposes. H.R.1849 - To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from State-based catastrophe loss mitigation pr…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INDEPENDENT INSURANCE AGENTS & BROKERS OF AMERICA · lobbying firm or registrant: INDEPENDENT INSURANCE AGENTS & BROKERS OF AMERICA
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Disaster Planning/Emergencies
$280,000
Spent on own lobbying
HR.471/S.1462 - Fix Our Forests Act; HR.501/S.388 - Promoting Resilient Buildings Act of 2025; HR.1849/S.336 - Disaster Mitigation and Tax Parity Act of 2025; HR.1105 - Disaster Resiliency and Coverage Act of 2025; HR.1245 - Disaster Survivors Fairness Act of 20…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NORTH CAROLINA INSURANCE UNDERWRITING ASSOCIATION · lobbying firm or registrant: CARPI & CLAY, INC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 16, 2026 · issue area: Insurance
$20,000
Paid to lobbying firm
Support the Disaster Mitigation and Tax Parity Act of 2023 (H.R. 1849/S. 336) regarding tax treatment of state-based residential catastrophe mitigation grants.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I. · lobbying firm or registrant: AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted May 27, 2026 · issue area: Taxation/Internal Revenue Code
$97,407
Spent on own lobbying
H.R.1849 - To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from State-based catastrophe loss mitigation pr…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
REINSURANCE ASSN OF AMERICA · lobbying firm or registrant: REINSURANCE ASSN OF AMERICA
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$520,000
Spent on own lobbying
H.R. 1105 - Disaster Resiliency and Coverage Act of 2025 H.R. 1481 - Catastrophic Risk Transfer (CART) Act of 2025 H.R. 1849 - Disaster Mitigation and Tax Parity Act of 2025 H.R. 2547 - Secure Family Futures Act of 2025 H.R. 3512 - Tackling Predatory Litigation Funding Act of 2025 H.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,440,000
Spent on own lobbying
…t Flood Insurance Premiums H.R. 1481 To Ensure Sufficient Capital to Cover Catastrophic Insurance Losses S. 796 To Repeal the Corporate Alternative Minimum Tax H.R. 1849 To Provide for the Exclusion from Gros Income of Amounts Received from State-based Catastrophe Loss Mitigation Programs S. 1323 Tax Treatment for Disaster Miti…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NORTH CAROLINA INSURANCE UNDERWRITING ASSOCIATION · lobbying firm or registrant: CARPI & CLAY, INC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Insurance
$20,000
Paid to lobbying firm
Support the Disaster Mitigation and Tax Parity Act of 2023 (H.R. 1849/S. 336) regarding tax treatment of state-based residential catastrophe mitigation grants.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Disaster Planning/Emergencies
$506,440
Spent on own lobbying
…rojects, and for other purposes. S.647 - A bill to require the Secretary of Commerce to create regional wildland fire research centers, and for other purposes. H.R.1849 - To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from State-based catastrophe loss mitigation pr…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ALLSTATE INSURANCE COMPANY · lobbying firm or registrant: ALLSTATE INSURANCE COMPANY
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,550,000
Spent on own lobbying
HR1849 S336Disaster Mitigation and Tax Parity Act of 2025 HR1481Catastrophic Risk Transfer Act of 2025 Expiring TCJA tax provisions and reforms impacting the insuranc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INDEPENDENT INSURANCE AGENTS & BROKERS OF AMERICA · lobbying firm or registrant: INDEPENDENT INSURANCE AGENTS & BROKERS OF AMERICA
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 14, 2026 · issue area: Disaster Planning/Emergencies
$180,000
Spent on own lobbying
HR.471/S.1462 - Fix Our Forests Act; HR.501/S.388 - Promoting Resilient Buildings Act of 2025; HR.1849/S.336 - Disaster Mitigation and Tax Parity Act of 2025; HR.1105 - Disaster Resiliency and Coverage Act of 2025; HR.1245 - Disaster Survivors Fairness Act of 20…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I. · lobbying firm or registrant: AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I.
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Feb 4, 2026 · issue area: Taxation/Internal Revenue Code
$12,851
Spent on own lobbying
H.R.1849 - To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from State-based catastrophe loss mitigation pr…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,400,000
Spent on own lobbying
…t Flood Insurance Premiums H.R. 1481 To Ensure Sufficient Capital to Cover Catastrophic Insurance Losses S. 796 To Repeal the Corporate Alternative Minimum Tax H.R. 1849 To Provide for the Exclusion from Gros Income of Amounts Received from State-based Catastrophe Loss Mitigation Programs S. 1323 Tax Treatment for Disaster Miti…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ALLSTATE INSURANCE COMPANY · lobbying firm or registrant: ALLSTATE INSURANCE COMPANY
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$670,000
Spent on own lobbying
HR1849 S336Disaster Mitigation and Tax Parity Act of 2025 HR1481Catastrophic Risk Transfer Act of 2025 Expiring TCJA tax provisions and reforms impacting the insuranc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
REINSURANCE ASSN OF AMERICA · lobbying firm or registrant: REINSURANCE ASSN OF AMERICA
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 19, 2026 · issue area: Taxation/Internal Revenue Code
$390,000
Spent on own lobbying
H.R. 1105 - Disaster Resiliency and Coverage Act of 2025 H.R. 1481 - Catastrophic Risk Transfer (CART) Act of 2025 H.R. 1849 - Disaster Mitigation and Tax Parity Act of 2025 H.R. 2547 - Secure Family Futures Act of 2025 H.R. 3512 - Tackling Predatory Litigation Funding Act of 2025 H.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 16, 2026 · issue area: Disaster Planning/Emergencies
$465,758
Spent on own lobbying
…rojects, and for other purposes. S.647 - A bill to require the Secretary of Commerce to create regional wildland fire research centers, and for other purposes. H.R.1849 - To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from State-based catastrophe loss mitigation pr…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing