H.R. 4970House118th Congress (2023-2025)In Committee

Protect Innocent Victims Of Taxation After Fire Act

Introduced July 27, 2023

AI-Generated Summary

Updated January 20, 2026 at 10:44 AM UTC

The Protect Innocent Victims Of Taxation After Fire Act creates a tax exclusion for individuals who receive wildfire relief payments, so those payments are not counted as gross income. It applies to compensation for expenses or losses from federally declared wildfires that occurred after December 31, 2014, and only for tax years beginning after December 31, 2019 and before January 1, 2026. The law also prevents taxpayers from taking a deduction or credit for the same expenses that are excluded under this provision.

Key Provisions

  • Defines a “qualified wildfire relief payment” as any amount paid to an individual for wildfire‑related expenses or losses that are not otherwise covered by insurance.
  • Excludes qualified wildfire relief payments from an individual’s gross income for tax purposes.
  • Limits the exclusion to payments related to federally declared wildfire disasters occurring after December 31, 2014.
  • Prohibits any deduction or credit for the same expenses to the extent they are excluded under this act.
  • Applies the exclusion only to taxable years beginning after December 31, 2019 and before January 1, 2026.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

July 27, 2023

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HouseIntro Referral

Introduced in House

July 27, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

July 27, 2023

Floor Debate

3 members

What members said about H.R. 4970 on the floor

3 Republicans
Kevin Kiley
Rep. Kevin KileyR-CA-3 · Jan 30, 2024

Mr. Speaker, I rise to commend a new initiative by the business community and law enforcement in Placer County spearheaded by the district attorney's office called the Placer County Retail Theft…

Monica De La Cruz
Rep. Monica De La CruzR-TX-15 · Sep 12, 2023

Under clause 7 of rule XII, sponsors were added to public bills and resolutions, as follows: H.R. 16: Ms. Tokuda, Mr. Magaziner, Mr. Casten, Mr. Casar, Mr. Sherman, Ms. Caraveo, and Mr. Sablan. H.R.…

Doug LaMalfa
Rep. Doug LaMalfaR-CA-1 · Nov 1, 2023

Mr. Speaker, tomorrow, the House Committee on Ways and Means is marking up a comprehensive tax relief bill for disaster survivors. My bipartisan bill, H.R. 4970, the Protect Innocent Victims Of…

Bill Text

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Introduced in HouseIssued July 27, 2023

I

118th CONGRESS

1st Session

H. R. 4970

IN THE HOUSE OF REPRESENTATIVES

July 27, 2023

Mr. LaMalfa (for himself, Mr. Thompson of California, Ms. Porter, Mr. Panetta, Ms. Brownley, Mr. Kiley, Mr. McClintock, and Mr. Newhouse) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To provide an exclusion from gross income for compensation for expenses and losses resulting from certain wildfires.

1.

Short title

This Act may be cited as the Protect Innocent Victims Of Taxation After Fire Act.

2.

Exclusion from gross income for compensation for losses or damages resulting from certain wildfires

(a)

In general

For purposes of the Internal Revenue Code of 1986, 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 paid to or for the benefit of an individual as compensation for expenses or losses incurred as a result of a qualified wildfire disaster, but only to the extent any expense or loss compensated by such payment is not otherwise compensated 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) of the Internal Revenue Code of 1986) declared, after December 31, 2014, as a result any forest or range fire.

(c)

Denial of double benefit

Notwithstanding any other provision of the Internal Revenue Code of 1986, no deduction or credit shall be allowed (to the person 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.

(d)

Limitation on application

This section shall only apply to qualified wildfire relief payments received by the individual during taxable years beginning after December 31, 2019, and before January 1, 2026.