I
118TH CONGRESS
1ST SESSION H. R. 4970
To provide an exclusion from gross income for compensation for expenses and losses resulting from certain wildfires.
IN THE HOUSE OF REPRESENTATIVES
JULY 27, 2023
Mr. L AMALFA (for himself, Mr. T HOMPSON of California, Ms. P ORTER, Mr.
PANETTA, Ms. B ROWNLEY, Mr. K ILEY, Mr. M CCLINTOCK, and Mr.
NEWHOUSE) introduced the following bill; which was referred to the Com- mittee on Ways and Means
A BILL
To provide an exclusion from gross income for compensation for expenses and losses resulting from certain wildfires.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Protect Innocent Vic-4
tims Of Taxation After Fire Act’’. 5
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SEC. 2. EXCLUSION FROM GROSS INCOME FOR COMPENSA-1
TION FOR LOSSES OR DAMAGES RESULTING 2
FROM CERTAIN WILDFIRES. 3
(a) IN GENERAL.—For purposes of the Internal Rev-4
enue Code of 1986, gross income shall not include any 5 amount received by an individual as a qualified wildfire 6 relief payment. 7
(b) Q UALIFIED WILDFIRE RELIEF PAYMENT.—For 8
purposes of this section— 9
(1) I N GENERAL .—The term ‘‘qualified wildfire 10
relief payment’’ means any amount paid to or for 11
the benefit of an individual as compensation for ex-12
penses or losses incurred as a result of a qualified 13 wildfire disaster, but only to the extent any expense 14 or loss compensated by such payment is not other-15
wise compensated by insurance or otherwise. 16
(2) Q UALIFIED WILDFIRE DISASTER .—The 17
term ‘‘qualified wildfire disaster’’ means any feder-18 ally declared disaster (as defined in section 19
165(i)(5)(A) of the Internal Revenue Code of 1986) 20
declared, after December 31, 2014, as a result any 21
forest or range fire. 22
(c) D ENIAL OF DOUBLE BENEFIT.—Notwith-23
standing any other provision of the Internal Revenue Code 24 of 1986, no deduction or credit shall be allowed (to the 25 person for whose benefit a qualified wildfire relief payment 26 VerDate Sep 11 2014 03:37 Aug 15, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H4970.IH H4970kjohnson on DSK79L0C42PROD with BILLS 3 •HR 4970 IH
is made) for, or by reason of, any expenditure to the extent 1 of the amount excluded under this section with respect to 2 such expenditure. 3
(d) L IMITATION ON APPLICATION.—This section 4
shall only apply to qualified wildfire relief payments re-5 ceived by the individual during taxable years beginning 6 after December 31, 2019, and before January 1, 2026. 7
Æ
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