Personal Income Tax Law: Corporation Tax Law: Chiquita Canyon elevated temperature landfill event: exclusions.

Assembly Member Schiavo's legislation creates tax exclusions for compensation payments related to the Chiquita Canyon elevated temperature landfill event in Los Angeles County, while preserving recipients' eligibility for public assistance programs. The bill excludes from gross income any payments received between March 1, 2024, and January 1, 2029, that compensate individuals for losses, damages, relocation costs, property value decreases, and other impacts stemming from the May 2022 landfill incident.

The measure prohibits these compensation payments from being counted as income or resources when determining eligibility for means-tested programs, including CalWORKs, CalFresh, Medi-Cal, and guaranteed income initiatives. This provision applies whether the payments come from government agencies or from Waste Connections Inc., the landfill operator, and its affiliated entities.

According to the bill's findings, the tax provisions address burdens placed on area residents who have faced costs for home modifications, increased utility bills, health complications, and potential relocation due to the landfill event. The exclusions remain in effect through December 1, 2029, with documentation requirements for payment providers to verify qualifying compensation upon request from tax authorities.