Vince Fong (R-CA)
Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act
A Republican bill with 4 Democratic cosponsors · See all 8 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill, known as the ``Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension Act'', seeks to amend the Internal Revenue Code of 1986. It aims to exclude qualified wildfire relief payments from an individual's gross income. These payments include compensation for losses, expenses, or damages resulting from a qualified wildfire disaster. A qualified wildfire disaster is defined as a federally declared disaster resulting from a forest or range fire occurring after December 31, 2014. The exclusion applies to amounts received after December 31, 2025, but will not apply to amounts received after December 31, 2032.
Yes· 3 of 7
- Scored +5
Does this cut taxes for middle-income families?
The bill excludes wildfire relief payments from gross income, providing tax relief to individuals facing such disasters.
- Scored +4
Would households on low incomes be better off under this?
The tax exclusion helps protect the full value of relief payments for those with limited financial resources.
- Scored +4
Would middle-income households be better off under this?
The bill provides tax relief for middle-income families experiencing losses from qualified wildfire disasters.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Relief for Fire Victims: Under Section 2(a), gross income will not include any amount received by an individual as a qualified wildfire relief payment. This means individuals receiving compensation for losses, expenses, damages, lost wages, personal injury, death, or emotional distress due to a wildfire disaster will not have those funds counted as taxable income.
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Coverage of Specific Losses: Section 2(a)(1) specifies that the relief covers a wide range of needs, including additional living expenses and lost wages (provided they were not paid by an employer that would have otherwise paid them), which provides financial support to those impacted by a qualified wildfire disaster.
Potential Negative Impacts for People
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Restrictions on Deductions and Basis: According to Section 2(c), individuals cannot take a deduction or credit for expenditures that were covered by the excluded relief payment. Additionally, the amount excluded cannot be used to increase the basis or adjusted basis of any property.
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Limited Timeframe for Benefits: Section 2(a) specifies that the exclusion of these payments from gross income will not apply to amounts received after December 31, 2032, meaning the benefit has a set expiration date.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — The tax exclusion helps protect the full value of relief payments for those with limited financial resources. Would middle-income households be better off under this? — The bill provides tax relief for middle-income families experiencing losses from qualified wildfire disasters. Would people in rural areas be better off under this? — The bill provides specific tax benefits for those impacted by forest and range fires, which frequently affect rural areas.
- Environment Energy And Infrastructure
- Does this improve help for people hit by a disaster? — The bill enhances the effectiveness of disaster relief by ensuring compensation for wildfire losses is not subject to federal income tax. Does this invest in rural communities? — The bill provides financial relief to individuals in areas impacted by forest or range fires.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill excludes wildfire relief payments from gross income, providing tax relief to individuals facing such disasters.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — By preventing wildfire relief payments from being taxed, the bill helps preserve the purchasing power of victims' compensation.
- 8/31/2026
- 1 Cosponsor added.
- 3/5/2026
- Referred to the House Committee on Ways and Means.
- 7 Cosponsors added.
- Introduced in House
3 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Cliff BentzRepublican · Oregon
Janelle BynumDemocrat · Oregon
Michael LawlerRepublican · New York
Tom McClintockRepublican · California
Blake MooreRepublican · Utah
Brad ShermanDemocrat · California
Mike ThompsonDemocrat · California
Jill TokudaDemocrat · Hawaii