WILTR Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 4181 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 4181 To amend the Internal Revenue Code of 1986 to provide incentives for wildfire prevention. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 26, 2025 Mr. Issa (for himself, Mr. Baumgartner, Mr. Gosar, Mr. Newhouse, and Mr. LaMalfa) 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 provide incentives for wildfire prevention. 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 ``Wildfire Infrastructure and Landowner Tax Relief Act of 2025'' or the ``WILTR Act of 2025''. SEC. 2. EXCLUSION OF GROSS INCOME RELATED TO HAZARDOUS FUEL REDUCTION ACTIVITIES. (a) In General.--Section 139 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: ``(i) Hazardous Fuel Reduction Activities on and Improvements to Real Property.-- ``(1) In general.--Gross income shall not include any grant or award received by a taxpayer or services provided to the taxpayer for the purpose of conducting hazardous fuel reduction activities on or hazardous fuel reduction improvements to the real property of such taxpayer. ``(2) Definitions.--For purposes of this section-- ``(A) Hazardous fuel reduction activity.--The term `hazardous fuel reduction activity' means an activity the purpose of which is wildfire prevention through-- ``(i) the installation of-- ``(I) a natural or manmade change in fuel characteristics that affects fire behavior such that a fire can be more readily controlled (commonly known as a `fuel break)', or ``(II) a natural or constructed barrier used to stop