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

This section amends the Internal Revenue Code of 1986 to exclude certain payments from gross income. The exclusion applies to 'qualified wildfire relief payments' received by individuals as compensation for losses, expenses, or damages resulting from a 'qualified wildfire disaster'. A 'qualified wildfire disaster' is defined as a federally declared disaster after December 31, 2014, resulting from a forest or range fire. The exclusion does not apply to amounts received after December 31, 2032. Individuals receiving these payments are denied deductions or credits for related expenditures, and the basis of property is not increased due to the excluded amounts. The amendments apply to amounts received after December 31, 2025.

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Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act

Q: What does Preamble of Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act do?

This bill aims to amend the Internal Revenue Code of 1986 The amendment excludes qualified wildfire relief payments from gross income The bill has other purposes beyond wildfire relief payments

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

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

Last updated: 3/5/2026 · Introduced: 3/5/2026

Author: Vince Fong (R-CA)

TL;DR (AI)

This bill excludes payments received for losses from federally declared forest or range fires after December 31, 2014, from being considered taxable income.
The exclusion of these 'qualified wildfire relief payments' applies to amounts received after December 31, 2025, but expires after December 31, 2032.
Individuals receiving these payments cannot deduct related expenses or increase the basis of property due to the excluded amounts.

119th Congressin committeeHR. 5225(In Committee)Official page

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

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