HR 5225
Protect Innocent Victims of Taxation After Fire Extension Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 3:39 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill extends a tax provision that allows victims of wildfires to exclude certain financial assistance from their taxable income. Specifically, it ensures that payments received as ‘qualified wildfire relief’ – like compensation for losses, expenses, or damages – are not counted as income, provided those losses aren't already covered by insurance. The bill also prevents taxpayers from claiming deductions or credits for expenses already covered by these relief payments and ensures the tax basis of property isn't increased due to these exclusions. The provisions will be in effect starting December 31, 2025, and will expire on December 31, 2032.
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Primary sponsor
Doug LaMalfa
Cosponsors
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