Crumbling Foundations
Many homeowners in parts of our state have discovered that their home foundations are crumbling due to a mineral called pyrrhotite in the concrete used to pour their homes' foundations. Rep. Larson has worked side-by-side with Rep. Joe Courtney (CT-02), Senator Richard Blumenthal (D-CT), Senator Chris Murphy (D-CT) and local, state, and federal stakeholders to find solutions for Connecticut homeowners affected by this terrible issue. Congressional efforts have been focused on two areas: federal studies and tax relief.
Tax Relief
Beginning in 2016, Reps. Larson and Courtney began consulting with the Internal Revenue Service (IRS) and Treasury Department staff to find relief for homeowners. As a result of these meetings, on November 22, 2017, the IRS issued Rev. Proc. 2017-60 to enact a "safe harbor" for the treatment of crumbling foundation-related repair costs as a "casualty loss" deduction from a taxpayer's taxable income under Section 165 of the Internal Revenue Code.
After the 2017 Republican tax law limited the casualty loss deduction to potentially lock out homeowners, Rep. Larson secured Rev. Proc. 2018-14, giving homeowners an additional IRS permission for homeowners to continue to utilize the deduction for an additional three years. Rep. Larson is working with Rep. Courtney to pass the Casualty Loss Deduction Restoration Act, their legislation to give permanent tax relief to impacted homeowners. Additionally, the Congressmen secured $2 million for the Capitol Region Council of Governments (CRCOG) Gap Foundation Funding to assist with expenses not covered by the state’s relief program.
Federal Studies
Working with Senators Murphy and Blumenthal, and Rep. Courtney, Rep. Larson has been able to secure three federal funding for studies on pyrrhotite and crumbling foundations:
A Government Accountability Office (GAO) study to examine the financial impact of pyrrhotite in concrete home foundations. This study was completed in 2020.
A U.S. Geological Survey to develop a map showing pyrrhotite occurrences across the United States. This research allows us to better understand other areas that may experience crumbling foundations in the future. This study was completed in 2020.
A National Institute of Standards and Technology (NIST) study to research the effects of the mineral pyrrhotite on concrete aggregate. Since 2020, UConn’s Concrete Foundations Research Team has received millions of dollars from NIST to investigate issues caused by pyrrhotite anddevelop a risk assessment framework for impacted foundations, allowing homeowners and stakeholders to understand the damage caused by crumbling foundations and to make decisions about building occupation and rehabilitation.
More on Crumbling Foundations
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The home also had a unique characteristic — it was mostly in Manchester, but the back of the property inches into Vernon.
New federal funding is on the way to help homeowners grappling with the lasting damage of pyrrhotite-infused concrete in their foundations.
Washington, D.C. - Today, Rep. John B. Larson (CT-01) received a commitment from Ways and Means Committee Chairman Jason Smith (MO-08) to find a bipartisan path forward on tax relief for homeowners with crumbling foundations.
NORTH CENTRAL, CT — U.S. Rep.
Washington, D.C. – Today, Reps. John B.
The discovery of hundreds of deteriorating basements and foundations in northeastern and north central Connecticut has changed lives, and galvanized state and federal leaders to help.
One of the Congress people who has led the charge visited the district with word of more assistance, and research aimed at solving this monumental problem.
The University of Connecticut has been awarded $662,400 in federal funding for research on the state’s crumbling foundations crisis.
The announcement was made Thursday by Democratic U.S. Reps. Joe Courtney (CT-02) and John Larson (CT-01). The money was secured in the House of Representatives’ fiscal year 2021 omnibus spending package, the congressmen’s offices announced.
The $3.5 trillion Build Back Better Act that includes significant funding for things like child care and workforce training also now includes provisions backed by U.S. Reps. John B. Larson and Joseph D. Courtney to help area homeowners with crumbling foundation costs.
