What does Preamble of Protect Innocent Victims of Taxation After Fire Extension Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The stated purpose is to exclude qualified wildfire relief payments from gross income. The bill was introduced in the House of Representatives on September 9, 2025.

What does SHORT TITLE. of Protect Innocent Victims of Taxation After Fire Extension Act do?

This bill is formally titled the 'Protect Innocent Victims of Taxation After Fire Extension Act'.

What does EXCLUSION FROM GROSS INCOME FOR COMPENSATION FOR LOSSES OR of Protect Innocent Victims of Taxation After Fire Extension Act do?

This section amends the Internal Revenue Code of 1986 to exclude certain compensation from gross income. The excluded compensation is for losses or damages resulting from wildfires, known as qualified wildfire relief payments. Qualified wildfire relief payments include compensation for losses not covered by insurance, such as additional living expenses and emotional distress. The exclusion applies to amounts received after December 31, 2025, and terminates for amounts received after December 31, 2032.

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Protect Innocent Victims of Taxation After Fire Extension Act

Last updated: 9/9/2025 · Introduced: 9/9/2025

Author: Doug LaMalfa (R-CA)

TL;DR (AI)

This bill excludes certain payments received for losses resulting from wildfires from federal income tax.
Qualified wildfire relief payments, including compensation for expenses not covered by insurance, are eligible for this exclusion.
The exclusion applies to payments received between January 1, 2026, and December 31, 2032.

119th Congressin committeeHR. 7825(In Committee)Official page

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Includes provisions on preamble, short title., and 1 more.

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