Skip to main content
CivicGate

HR 7825
Introduced Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.

Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act

To amend the Internal Revenue Code of 1986 to exclude qualified wildfire relief payments from gross income, and for other purposes.

Introduced Mar 5, 2026

Latest action (Mar 5, 2026) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary
  • Excludes qualified wildfire relief payments from an individual's gross income for federal tax purposes.
  • Defines qualified wildfire relief payments as compensation for losses, expenses, or damages (including living expenses, lost wages, personal injury, death, or emotional distress) from a federally declared wildfire disaster, to the extent not compensated by insurance or otherwise.
  • Applies only to compensation from federally declared disasters resulting from forest or range fires declared after December 31, 2014.
  • Prevents individuals from claiming both the income exclusion and a deduction or credit for the same losses, and prevents increasing property basis using amounts excluded under this provision.
  • Expires on December 31, 2032, and applies to amounts received after December 31, 2025.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
8 cosponsors

Money behind the sponsor

Top reported contributors to Vince Fong’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • Employer not reported $37,300
  • WESTERN NATIONAL GROUP $26,400
  • THE WONDERFUL COMPANY $26,400
  • SAN JOAQUIN REFINING CO. $19,800
  • KERN ENERGY $16,500

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Vince Fong → · Outside spending →

Actions (2)
  1. Mar 5, 2026 Referred to the House Committee on Ways and Means. · house
  2. Mar 5, 2026 Introduced in House

Text versions (1)
  • Introduced in House · Mar 5, 2026

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

March 5, 2026

Mr. Fong (for himself, Mr. Moore of Utah, Ms. Bynum, Mr. Bentz, Mr. Sherman, Mr. McClintock, Mr. Thompson of California, and Ms. Tokuda) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to exclude qualified wildfire relief payments from gross income, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act”.

SEC. 2. EXCLUSION FROM GROSS INCOME FOR COMPENSATION FOR LOSSES OR DAMAGES RESULTING FROM WILDFIRES.

(a) In General.—Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139L the following new section:

“SEC. 139M. COMPENSATION FOR LOSSES OR DAMAGES RESULTING FROM WILDFIRES.

“(a) In General.—Gross income shall not include any amount received by an individual as a qualified wildfire relief payment.

“(b) Qualified Wildfire Relief Payment.—For purposes of this section—

“(1) In general.—The term ‘qualified wildfire relief payment’ means any amount received by or on behalf of an individual as compensation for losses, expenses, or damages (including compensation for additional living expenses, lost wages (other than compensation for lost wages paid by the employer which would have otherwise paid such wages), personal injury, death, or emotional distress) incurred as a result of a qualified wildfire disaster, but only to the extent the losses, expenses, or damages compensated by such payment are not compensated for by insurance or otherwise.

“(2) Qualified wildfire disaster.—The term ‘qualified wildfire disaster’ means any federally declared disaster (as defined in section 165(i)(5)(A)) declared, after December 31, 2014, as a result of any forest or range fire.

“(c) Denial of Double Benefit.—Notwithstanding any other provision of this subtitle—

“(1) no deduction or credit shall be allowed (to the individual for whose benefit a qualified wildfire relief payment is made) for, or by reason of, any expenditure to the extent of the amount excluded under this section with respect to such expenditure, and

“(2) no increase in the basis or adjusted basis of any property shall result from any amount excluded under this section with respect to such property.

“(d) Termination.—Subsection (a) shall not apply to amounts received after December 31, 2032.”.

(b) Clerical Amendment.—The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139L the following new item:

“Sec. 139M. Compensation for losses or damages resulting from wildfires.”.

(c) Effective Date.—The amendments made by this section shall apply to amounts received after December 31, 2025. <all>

Comments

Comments

Loading comments…