118th Congress Taxation
H.R. 176: To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respect to certain wildfire damages and to exclude from gross income settlement funds received with respect to such damages.
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill allows a deduction from gross income (above the line deduction) for attorney fees and court costs awarded with respect to a qualifying wildfire disaster (i.e., any forest or range fire that is a federally declared disaster, occurs in a disaster area, and occurs in 2015 or later).
The bill excludes from the gross income of a taxpayer, for income tax purposes, amounts paid to compensate victims for losses or damages in connection with a qualifying wildfire disaster.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Jared Huffman D-CAOriginal
- Tom McClintock R-CAOriginal
- Mike Thompson D-CAOriginal
- Julia Brownley D-CA
- Valerie Hoyle D-OR
- Kevin Kiley I-CA
- Joe Neguse D-CO
- Jimmy Panetta D-CA
- Kevin Mullin D-CA
- Katie Porter D-CA
- Dan Newhouse R-WA
- Jim Costa D-CA
- Anna Eshoo D-CA
- John Garamendi D-CA
- Josh Harder D-CA
Who scored on this bill
- 1Doug LaMalfa SponsorDrew cross-party cosponsors, introduced2 events+6
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Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Doug LaMalfa
- H.R. 2400: Pit River Land Transfer Act of 2026
- H.R. 1110: Grazing for Wildfire Risk Reduction Act
- H.J.Res. 78: Disapproval of United States Fish and Wildlife Service rule: Endangered and Threatened Wildlife and Plants; Endangered Species Status for the San Francisco Bay-Delta Distinct Population Segment of the Longfin Smelt
- H.R. 1586: Forest Protection and Wildland Firefighter Safety Act of 2023
- H.R. 6368: Indian Buffalo Management Act
History
- Introduced in the House by Doug LaMalfa.
Show the full action history (3 actions)
- Sponsor introductory remarks on measure. (CR H120)
- Introduced in House
- Referred to the House Committee on Ways and Means.