Protect Innocent Victims of Taxation After Fire Extension Act
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Overview
This bill extends a tax relief measure to help individuals affected by wildfires. It excludes qualified wildfire relief payments – compensation for losses, expenses, or damages like lost wages and emotional distress – from an individual’s gross income. The relief is available for disasters declared by the federal government after December 31, 2014, and is intended to prevent individuals from receiving duplicate compensation for the same losses.
Key provisions
- Excludes qualified wildfire relief payments from gross income.
- Defines ‘qualified wildfire relief payment’ as compensation for wildfire-related losses, expenses, and damages.
- Specifies ‘qualified wildfire disaster’ as federally declared forest or range fires after 2014.
- Prevents individuals from claiming deductions or credits for expenses already covered by wildfire relief payments.
- Prevents increases in the basis of property due to excluded wildfire relief payments.
Who is affected
- Individuals
- Victims of wildfires
- Taxpayers
Notable changes
- Extends the existing tax relief provision.
- Clarifies the definition of ‘qualified wildfire disaster’.
Bill text
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Sponsors
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4 on record
Primary sponsor
Cosponsors
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