To amend the Internal Revenue Code of 1986 to provide incentives for wildfire prevention.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to provide incentives for wildfire prevention., changes federal law or congressional policy affecting energy producers, utilities, and energy consumers. The main policy domain is Energy, Environment, Transportation.
Who Benefits and How
energy producers, utilities, and energy consumers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, energy producers, utilities, and energy consumers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section HC5524942C4A742DABA2ADADF96D4FFAD: 1. Short title This Act may be cited as the Wildfire Infrastructure and Landowner Tax Relief Act of 2025 or the WILTR Act of 2025.
- Section H32E2A881EB5B4F4DAE35BA35987CB651: 2. Exclusion of gross income related to hazardous fuel reduction activities Section 139 of the Internal Revenue Code of 1986 is amended by adding at the end...
- Section H983F154753304F58B8C2B7F8817C87ED: 3. Treatment of expenditures in connection with hazardous fuel reduction activities or improvements Part VI of subchapter B of chapter 1 of the Internal...
- Section H85FA0E9530F14FAC961AEBD5BEA35325: 199B. Deduction for hazardous fuel reduction activities or improvements There shall be allowed as a deduction an amount equal to the amounts paid or incurred...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to provide incentives for wildfire prevention., changes federal law or congressional policy affecting energy producers, utilities, and energy consumers.
Key Policy Areas
Energy, Environment, Transportation
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to provide incentives for wildfire prevention., changes federal law or congressional policy affecting energy producers, utilities, and energy consumers.
Policy Domains
Whole bill
Identified Gains
- energy producers, utilities, and energy consumers
Identified Costs
- federal implementing agencies
- energy producers, utilities, and energy consumers
Sponsors
Legislative Progress
IntroducedMr. Issa (for himself, Mr. Baumgartner, Mr. Gosar, Mr. Newhouse, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology