This legislation aims to provide tax relief to individuals affected by the Chiquita Canyon elevated temperature landfill event by treating specific relief payments received by victims as qualified disaster relief payments for federal income tax purposes, effectively excluding them from gross income. The bill defines these payments as compensation for a range of losses, damages, expenses, and inconveniences, including property value loss, relocation costs, and suffering. These eligible payments must originate from a Federal, State, or local government agency , or from Waste Connections, Inc. , its subsidiaries, insurers, agents, or any related persons. The "Chiquita Canyon elevated temperature landfill event" specifically refers to the incident occurring beneath the Chiquita Canyon Landfill in Los Angeles County, California, beginning on May 1, 2022. This tax exclusion applies to all eligible amounts received on or after March 1, 2024.