H.R. 1134 · 109th Congress · enacted
To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.
Became Public Law No: 109-7.
Latest official action 2005-04-15 · Enacted
The bill, briefly
(This measure has not been amended since it was passed by the Senate on April 13, 2005. The summary of that version is repeated here.) 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. Treats any sale or transfer of property to the Federal Government, a State or local government, or an Indian tribal government to implement hazard mitigation under the Robert T. Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act as an involuntary conversion for purposes of determining the taxable gain from such sale or transfer. Provides that the amendments made by this Act with respect to the tax exclusion for disaster mitigation payments and the tax treatment of dispositions of property under hazard mitigation programs shall apply to transactions before, on, or after the date of enactment of this Act.
Congressional Research Service · 2005-04-15
Who reported lobbying on this bill?
Amount spent specifically on this bill: not disclosed
The reports below name this bill and disclose an organization’s overall lobbying expenses or a firm’s client income for the period. They can cover many bills and issues. These amounts are not payments to the bill or its politicians.
No matching lobbying report is imported yet. This is not evidence that no lobbying occurred.
2,409 latest lobbying reports imported. Some source imports are still in progress.
Politicians behind the bill
Sponsors and cosponsors from the official source, limited to members currently in office. Campaign amounts are cycle-wide and are not payments for this bill.
Cosponsor
Tom Cole
House · OK District 4 · Republican
$1,647,752PAC receipts · 2025–2026
Cosponsor
Frank D. Lucas
House · OK District 3 · Republican
$722,374PAC receipts · 2025–2026
Cosponsor
Mike Thompson
House · CA District 4 · Democratic
$1,885,724PAC receipts · 2025–2026
Cosponsor
Joe Wilson
House · SC District 2 · Republican
$274,994PAC receipts · 2025–2026
Cosponsor
Harold Rogers
House · KY District 5 · Republican
$335,265PAC receipts · 2025–2026
Cosponsor
Christopher H. Smith
House · NJ District 4 · Republican
$227,250PAC receipts · 2025–2026
Cosponsor
Sanford D. Bishop, Jr.
House · GA District 2 · Democratic
$792,250PAC receipts · 2025–2026
Cosponsor
Michael T. McCaul
House · TX District 10 · Republican
$80,800PAC receipts · 2025–2026
Cosponsor
Mario Diaz-Balart
House · FL District 26 · Republican
$917,278PAC receipts · 2025–2026
Cosponsor
Ken Calvert
House · CA District 41 · Republican
$1,249,056PAC receipts · 2025–2026
Cosponsor
Shelley Moore Capito
Senate · WV · Republican
$1,950,210PAC receipts · 2025–2026
86 of 86 source cosponsor records retrieved; only current officials and unwithdrawn sponsorships appear.
PAC donors to the listed sponsors
These are all-cycle contributions to the listed sponsors’ and cosponsors’ campaigns. FEC does not attribute them to this bill. A donation plus sponsorship does not establish why a politician acted.
NATIONAL ASSOCIATION OF REALTORS POLITICAL ACTION COMMITTEE$74,000
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $10,000
Mike Thompson · Cosponsor · $5,000
Joe Wilson · Cosponsor · $5,000
Harold Rogers · Cosponsor · $10,000
Christopher H. Smith · Cosponsor · $10,000
Sanford D. Bishop, Jr. · Cosponsor · $10,000
Michael T. McCaul · Cosponsor · $2,000
Mario Diaz-Balart · Cosponsor · $5,000
Ken Calvert · Cosponsor · $2,000
Shelley Moore Capito · Cosponsor · $5,000
Official PAC recordEMPLOYEES OF NORTHROP GRUMMAN CORPORATION PAC$70,000
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $5,000
Mike Thompson · Cosponsor · $5,000
Joe Wilson · Cosponsor · $7,500
Harold Rogers · Cosponsor · $10,000
Sanford D. Bishop, Jr. · Cosponsor · $5,000
Mario Diaz-Balart · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $7,500
Official PAC recordTHE BOEING COMPANY PAC$70,000
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $10,000
Mike Thompson · Cosponsor · $5,000
Joe Wilson · Cosponsor · $6,000
Harold Rogers · Cosponsor · $10,000
Sanford D. Bishop, Jr. · Cosponsor · $1,000
Mario Diaz-Balart · Cosponsor · $10,000
Ken Calvert · Cosponsor · $9,000
Shelley Moore Capito · Cosponsor · $9,000
Official PAC recordEMPLOYEES OF RTX CORPORATION POLITICAL ACTION COMMITTEE$64,500
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $1,000
Mike Thompson · Cosponsor · $6,000
Joe Wilson · Cosponsor · $5,000
Harold Rogers · Cosponsor · $10,000
Sanford D. Bishop, Jr. · Cosponsor · $6,500
Mario Diaz-Balart · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $6,000
Official PAC recordAMERICAN CRYSTAL SUGAR COMPANY POLITICAL ACTION COMMITTEE$62,500
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Harold Rogers · Cosponsor · $5,000
Sanford D. Bishop, Jr. · Cosponsor · $10,000
Mario Diaz-Balart · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $7,500
Official PAC recordHONEYWELL INTERNATIONAL INC. TECHNOLOGIES PUBLIC AFFAIRS COUNCIL (HONPAC)$61,500
Tom Cole · Cosponsor · $10,000
Mike Thompson · Cosponsor · $9,500
Joe Wilson · Cosponsor · $4,000
Harold Rogers · Cosponsor · $5,000
Sanford D. Bishop, Jr. · Cosponsor · $500
Michael T. McCaul · Cosponsor · $2,500
Mario Diaz-Balart · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordNATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION AMERICA'S ELECTRIC COOPERATIVES PAC$61,500
Tom Cole · Cosponsor · $7,500
Frank D. Lucas · Cosponsor · $8,000
Mike Thompson · Cosponsor · $10,000
Joe Wilson · Cosponsor · $7,500
Harold Rogers · Cosponsor · $2,500
Christopher H. Smith · Cosponsor · $1,000
Sanford D. Bishop, Jr. · Cosponsor · $6,500
Mario Diaz-Balart · Cosponsor · $5,500
Ken Calvert · Cosponsor · $3,000
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordLOCKHEED MARTIN CORPORATION EMPLOYEES' POLITICAL ACTION COMMITTEE$59,000
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $2,000
Mike Thompson · Cosponsor · $3,000
Joe Wilson · Cosponsor · $8,000
Harold Rogers · Cosponsor · $8,000
Sanford D. Bishop, Jr. · Cosponsor · $4,500
Mario Diaz-Balart · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $3,500
Official PAC recordAMERICAN BANKERS ASSOCIATION PAC (BANKPAC)$57,500
Tom Cole · Cosponsor · $5,000
Frank D. Lucas · Cosponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Joe Wilson · Cosponsor · $2,500
Harold Rogers · Cosponsor · $4,000
Christopher H. Smith · Cosponsor · $1,000
Sanford D. Bishop, Jr. · Cosponsor · $5,000
Michael T. McCaul · Cosponsor · $2,500
Mario Diaz-Balart · Cosponsor · $5,000
Ken Calvert · Cosponsor · $2,500
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordAMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE POLITICAL ACTION COMMITTEE$53,454
Tom Cole · Cosponsor · $4,994
Frank D. Lucas · Cosponsor · $4,994
Joe Wilson · Cosponsor · $9,994
Harold Rogers · Cosponsor · $4,994
Christopher H. Smith · Cosponsor · $9,994
Mario Diaz-Balart · Cosponsor · $4,994
Ken Calvert · Cosponsor · $8,496
Shelley Moore Capito · Cosponsor · $4,994
Official PAC recordGENERAL DYNAMICS CORPORATION POLITICAL ACTION COMMITTEE (GENERAL DYNAMICS EMPLOYEE PAC)$53,000
Tom Cole · Cosponsor · $10,000
Joe Wilson · Cosponsor · $2,000
Harold Rogers · Cosponsor · $5,500
Sanford D. Bishop, Jr. · Cosponsor · $8,500
Mario Diaz-Balart · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $7,000
Official PAC recordAMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE$50,000
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Joe Wilson · Cosponsor · $7,500
Harold Rogers · Cosponsor · $2,500
Mario Diaz-Balart · Cosponsor · $5,000
Ken Calvert · Cosponsor · $5,000
Official PAC recordNATIONAL AUTOMOBILE DEALERS ASSOCIATION POLITICAL ACTION COMMITTEE$50,000
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $5,000
Mike Thompson · Cosponsor · $10,000
Joe Wilson · Cosponsor · $0
Harold Rogers · Cosponsor · $5,000
Sanford D. Bishop, Jr. · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordAMERICA'S CREDIT UNIONS PAC$49,500
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $5,000
Mike Thompson · Cosponsor · $10,000
Joe Wilson · Cosponsor · $6,000
Harold Rogers · Cosponsor · $2,500
Sanford D. Bishop, Jr. · Cosponsor · $5,000
Mario Diaz-Balart · Cosponsor · $5,000
Ken Calvert · Cosponsor · $1,000
Shelley Moore Capito · Cosponsor · $5,000
Official PAC recordNATIONAL MULTIFAMILY HOUSING COUNCIL AND REAL ESTATE TECHNOLOGY AND TRANSFORMATION CENTER POLITICAL ACTION COMMITTEE (NMHC PAC)$48,500
Tom Cole · Cosponsor · $5,000
Frank D. Lucas · Cosponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Joe Wilson · Cosponsor · $3,500
Sanford D. Bishop, Jr. · Cosponsor · $5,000
Michael T. McCaul · Cosponsor · $1,000
Mario Diaz-Balart · Cosponsor · $4,000
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordBUILD POLITICAL ACTION COMMITTEE OF THE NATIONAL ASSOCIATION OF HOME BUILDERS (BUILDPAC)$48,000
Tom Cole · Cosponsor · $5,000
Frank D. Lucas · Cosponsor · $3,500
Mike Thompson · Cosponsor · $8,000
Joe Wilson · Cosponsor · $5,000
Harold Rogers · Cosponsor · $3,000
Christopher H. Smith · Cosponsor · $2,000
Sanford D. Bishop, Jr. · Cosponsor · $3,000
Mario Diaz-Balart · Cosponsor · $3,500
Ken Calvert · Cosponsor · $5,000
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordERNST & YOUNG POLITICAL ACTION COMMITTEE$47,500
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Sanford D. Bishop, Jr. · Cosponsor · $5,000
Mario Diaz-Balart · Cosponsor · $0
Ken Calvert · Cosponsor · $5,000
Shelley Moore Capito · Cosponsor · $7,500
Official PAC recordUNITED PARCEL SERVICE, INC. PAC (UPSPAC)$47,000
Tom Cole · Cosponsor · $7,500
Frank D. Lucas · Cosponsor · $5,000
Mike Thompson · Cosponsor · $5,000
Joe Wilson · Cosponsor · $4,500
Sanford D. Bishop, Jr. · Cosponsor · $5,000
Mario Diaz-Balart · Cosponsor · $5,000
Ken Calvert · Cosponsor · $5,000
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordGENERAL ATOMICS POLITICAL ACTION COMMITTEE$46,000
Tom Cole · Cosponsor · $10,000
Harold Rogers · Cosponsor · $6,000
Mario Diaz-Balart · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordLEIDOS INC. POLITICAL ACTION COMMITTEE$45,500
Tom Cole · Cosponsor · $9,500
Joe Wilson · Cosponsor · $3,000
Harold Rogers · Cosponsor · $3,500
Sanford D. Bishop, Jr. · Cosponsor · $1,500
Mario Diaz-Balart · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $8,000
Official PAC recordALTRIA GROUP, INC. POLITICAL ACTION COMMITTEE (ALTRIAPAC)$43,500
Tom Cole · Cosponsor · $5,000
Mike Thompson · Cosponsor · $6,500
Harold Rogers · Cosponsor · $5,000
Sanford D. Bishop, Jr. · Cosponsor · $10,000
Mario Diaz-Balart · Cosponsor · $5,500
Ken Calvert · Cosponsor · $1,500
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordNATIONAL BEER WHOLESALERS ASSOCIATION POLITICAL ACTION COMMITTEE$42,000
Tom Cole · Cosponsor · $5,000
Frank D. Lucas · Cosponsor · $5,000
Mike Thompson · Cosponsor · $10,000
Joe Wilson · Cosponsor · $2,500
Harold Rogers · Cosponsor · $2,500
Christopher H. Smith · Cosponsor · $2,000
Sanford D. Bishop, Jr. · Cosponsor · $7,500
Mario Diaz-Balart · Cosponsor · $7,500
Official PAC recordCHEVRON EMPLOYEES POLITICAL ACTION COMMITTEE - CHEVRON CORPORATION$40,000
Tom Cole · Cosponsor · $10,000
Mike Thompson · Cosponsor · $5,000
Mario Diaz-Balart · Cosponsor · $5,000
Ken Calvert · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordBAE SYSTEMS INC. POLITICAL ACTION COMMITTEE (BAE SYSTEMS USA PAC)$39,000
Tom Cole · Cosponsor · $10,000
Joe Wilson · Cosponsor · $8,000
Harold Rogers · Cosponsor · $1,000
Mario Diaz-Balart · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Official PAC recordGENERAL ELECTRIC COMPANY AEROSPACE EMPLOYEE POLITICAL ACTION COMMITTEE (GE AEROSPACE PAC)$39,000
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $1,000
Harold Rogers · Cosponsor · $10,000
Mario Diaz-Balart · Cosponsor · $8,000
Ken Calvert · Cosponsor · $10,000
Official PAC recordL3HARRIS TECHNOLOGIES, INC. PAC$39,000
Tom Cole · Cosponsor · $10,000
Joe Wilson · Cosponsor · $1,000
Harold Rogers · Cosponsor · $2,000
Michael T. McCaul · Cosponsor · $5,000
Mario Diaz-Balart · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $1,000
Official PAC recordNATIONAL COTTON COUNCIL OF AMERICA COMMITTEE FOR THE ADVANCEMENT OF COTTON$39,000
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $10,000
Mike Thompson · Cosponsor · $7,000
Joe Wilson · Cosponsor · $2,500
Sanford D. Bishop, Jr. · Cosponsor · $10,000
Michael T. McCaul · Cosponsor · -$5,000
Mario Diaz-Balart · Cosponsor · $2,000
Shelley Moore Capito · Cosponsor · $2,500
Official PAC recordENGINEERS POLITICAL EDUCATION COMMITTEE (EPEC)/INTERNATIONAL UNION OF OPERATING ENGINEERS$38,400
Mike Thompson · Cosponsor · $3,400
Christopher H. Smith · Cosponsor · $10,000
Sanford D. Bishop, Jr. · Cosponsor · $5,000
Mario Diaz-Balart · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordAIR LINE PILOTS ASSOCIATION PAC$37,500
Tom Cole · Cosponsor · $10,000
Mike Thompson · Cosponsor · $7,500
Christopher H. Smith · Cosponsor · $10,000
Sanford D. Bishop, Jr. · Cosponsor · $2,500
Mario Diaz-Balart · Cosponsor · $2,500
Shelley Moore Capito · Cosponsor · $5,000
Official PAC recordDELOITTE POLITICAL ACTION COMMITTEE$37,500
Tom Cole · Cosponsor · $7,500
Frank D. Lucas · Cosponsor · $2,500
Mike Thompson · Cosponsor · $7,500
Michael T. McCaul · Cosponsor · $5,000
Mario Diaz-Balart · Cosponsor · $5,000
Ken Calvert · Cosponsor · $5,000
Shelley Moore Capito · Cosponsor · $5,000
Official PAC recordTHE HOME DEPOT INC. POLITICAL ACTION COMMITTEE$37,500
Tom Cole · Cosponsor · $5,000
Mike Thompson · Cosponsor · $7,500
Sanford D. Bishop, Jr. · Cosponsor · $5,000
Mario Diaz-Balart · Cosponsor · $5,000
Ken Calvert · Cosponsor · $5,000
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordTHE FARM CREDIT COUNCIL POLITICAL ACTION COMMITTEE$37,000
Tom Cole · Cosponsor · $7,500
Frank D. Lucas · Cosponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Harold Rogers · Cosponsor · $2,500
Sanford D. Bishop, Jr. · Cosponsor · $5,000
Michael T. McCaul · Cosponsor · $2,000
Official PAC recordAMERICAN COUNCIL OF ENGINEERING COMPANIES (ACEC/PAC)$36,625
Tom Cole · Cosponsor · $5,000
Frank D. Lucas · Cosponsor · $5,000
Mike Thompson · Cosponsor · $7,500
Harold Rogers · Cosponsor · $4,000
Sanford D. Bishop, Jr. · Cosponsor · $0
Michael T. McCaul · Cosponsor · $2,500
Mario Diaz-Balart · Cosponsor · $2,500
Ken Calvert · Cosponsor · $2,500
Shelley Moore Capito · Cosponsor · $7,625
Official PAC recordAMERICAN MARITIME OFFICERS VOLUNTARY POLITICAL ACTION FUND$35,500
Tom Cole · Cosponsor · $9,000
Joe Wilson · Cosponsor · $1,000
Harold Rogers · Cosponsor · $3,000
Christopher H. Smith · Cosponsor · $3,000
Mario Diaz-Balart · Cosponsor · $8,000
Ken Calvert · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $1,500
Official PAC recordBWX TECHNOLOGIES, INC POLITICAL ACTION COMMITTEE$35,500
Tom Cole · Cosponsor · $5,000
Frank D. Lucas · Cosponsor · $2,500
Joe Wilson · Cosponsor · $10,000
Harold Rogers · Cosponsor · $3,500
Mario Diaz-Balart · Cosponsor · $2,000
Ken Calvert · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $2,500
Official PAC recordELECTING MAJORITY MAKING EFFECTIVE REPUBLICANS PAC$35,000
Tom Cole · Cosponsor · $5,000
Frank D. Lucas · Cosponsor · $5,000
Joe Wilson · Cosponsor · $5,000
Harold Rogers · Cosponsor · $5,000
Christopher H. Smith · Cosponsor · $5,000
Mario Diaz-Balart · Cosponsor · $5,000
Ken Calvert · Cosponsor · $5,000
Official PAC recordNATIONAL AIR TRAFFIC CONTROLLERS ASSOCIATION PAC$35,000
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $1,000
Mike Thompson · Cosponsor · $2,500
Harold Rogers · Cosponsor · $2,500
Christopher H. Smith · Cosponsor · $6,000
Mario Diaz-Balart · Cosponsor · $7,500
Shelley Moore Capito · Cosponsor · $5,500
Official PAC recordNATIONAL CATTLEMEN'S BEEF ASSOCIATION POLITICAL ACTION COMMITTEE (NCBA-PAC)$35,000
Tom Cole · Cosponsor · $10,000
Frank D. Lucas · Cosponsor · $10,000
Harold Rogers · Cosponsor · $2,500
Sanford D. Bishop, Jr. · Cosponsor · $10,000
Shelley Moore Capito · Cosponsor · $2,500
Official PAC recordNATIONAL ELECTRICAL CONTRACTORS ASSOCIATION POLITICAL ACTION COMMITTEE$35,000
Tom Cole · Cosponsor · $10,000
Mike Thompson · Cosponsor · $10,000
Mario Diaz-Balart · Cosponsor · $5,000
Shelley Moore Capito · Cosponsor · $10,000
Official PAC recordPARSONS CORPORATION POLITICAL ACTION COMMITTEE$35,000
Tom Cole · Cosponsor · $10,000
Harold Rogers · Cosponsor · $3,500
Michael T. McCaul · Cosponsor · $1,000
Mario Diaz-Balart · Cosponsor · $10,000
Ken Calvert · Cosponsor · $8,000
Shelley Moore Capito · Cosponsor · $2,500
Official PAC recordThe largest 40 donor totals appear here. Open each politician for their complete, paginated PAC donor list.
What happened after enactment?
Dated agency-reported implementation and uptake measures are shown with their scope. They do not by themselves establish causal success. If no evidence is listed, the outcome is not established.
Measured outcome: not established
Enactment alone does not show whether a law improved its intended outcome. We need a dated evaluation, observed result or verified implementation record before claiming success or failure.