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

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7825 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7825 To amend the Internal Revenue Code of 1986 to exclude qualified wildfire relief payments from gross income, and for other purposes. _______________________________________________________________________ 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 e